The Commissioner Of Income Tax-International Taxation-2 v. Sanjay Khanna

$~21.

* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 1080/2018 & CM No. 40139/2018 THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION -2 ..... Appellant Through Mr. Ruchir Bhatia, Advocate.

versus SANJAY KHANNA ..... Respondent Through Nemo.

CORAM:

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

O R D E R

% 28.09.2018 Learned counsel for the appellant-Revenue state that the tax effect in the present appeal is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11th July, 2018, the appeal may be disposed of, without examining and deciding the issue/question raised. It may be clarified that the issue/question is left open.

Recording the aforesaid statement, the appeal is disposed of, without answering the issue/question raised, which is left open. In view of the aforesaid position, we are not issuing notice on the application seeking condonation of delay in re-filing the appeal. SANJIV KHANNA, J.

CHANDER SHEKHAR, J.

SEPTEMBER 28, 2018 VKR