The Pr. Commissioner Ofincome Tax -3 v. De Diamond Elecrtic India P. Ltd.

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1401/2018 & CM APPL. 51372-73/2018 THE PR. COMMISSIONER OF INCOME TAX-3 ..... Appellant Through:

Mr.Ruchir Bhatia & Mr.Puneet Rai, Advocates versus DE DIAMOND ELECTRIC INDIA P. LTD.

..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 18.01.2019 1.

It is submitted that the tax effect is below the limit fixed by the notification dated 11.07.2018.

2.

The appeal is, therefore, dismissed.

S. RAVINDRA BHAT, J PRATEEK JALAN, J JANUARY 18, 2019 „hkaur‟