Pr. Commissioner Of Income Tax-6 v. Menarini Raunaq Pharma Ltd.

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1051/2017 PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant Through: Mr. Ashook K. Manchanda, Sr. Standing Counsel, Income Tax Department with Mr. Aditya and Mr. Amar, Panwar, Advocates.

versus MENARINI RAUNAQ PHARMA LTD.

..... Respondent Through:

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 11.09.2018 CM No. 42540/2017 Delay in refiling is condoned for the reasons stated in the application. The application is disposed of.

ITA 1051/2017 Learned counsel for the Revenue/appellant states that the tax effect in the present case is below Rs. 50/- lakhs and hence in terms of Circular No. 3/2018 dated 11th July, 2018, the issue/question of law need not be answered and may be left open.

We take the statement on record and dispose of the present appeal, without answering the issue/question raised in the appeal which is left open. SANJIV KHANNA, J.

CHANDER SHEKHAR, J.

SEPTEMBER 11, 2018/MR