Appellantthroughmr. Ruchir Bhatia, Advocate v. Indian Nationaltheatretrust

* + $-7 & 8 IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 265/2018 THE PR. COMMISSIONEROF INCOME TAX-CENTRALGURGAONAppellantThroughMr. Ruchir Bhatia, Advocate. versusM/S NECTORLIFESCIENCELTD.RespondentThrough ITA 266/2018 THE COMMISSIONEROF INCOME TAX -EXEMPTION AppellantThroughMr. Ruchir Bhatia, Advocate. versus INDIAN NATIONALTHEATRETRUST Respondent ThroughMr. V.P. Gupta, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNAHON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER%05.09.2018 Counsel for the appellant-Revenue states that the tax effect inthe present appeals in each case is less than Rs.50 lakhs and in termsof CircularNo.3 of 2018 dated ll"^ July, 2018, the present appealsmay be disposedof without adjudicatingthe issues/questionsraised,which should be treated as left open. Recording the statement made, the appeals are disposed ofwithout answering and deciding the issues/questions raised, which are / left open. In view of the statement made, we are not deciding C.M.No.8247/2018,seekingcondonationofdelayfiledinITANo.265/2018.c SANJIV KHANNA, J. SEPTEMBER 05, 2018NA > (S.CHAND^R SHEKHAR, J.