Commissioner Of Income Tax, Central-L v. M/S Seasons Textiles Ltd

Signed By:RAM DATTSigning Date:09.10.2024 15:41Certify that the digital and physical file havebeen compared and the digital data is as perthe physical file and no page is missing. $~R2&3 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 94/2009 COMMISSIONER OF INCOME TAX, CENTRAL-L.... AppellantThrough: Mr. Ashok Manchanda, SeniorStanding Counsel versus M/S SEASONS TEXTILES LTD. Through Respondent WITH +ITA 237/2009 COMMISSIONER OF INCOME TAX, CENTRAL-I OF INCOME TAX, CENTRAL-I INCOME TAX, CENTRAL-I TAX, CENTRAL-I CENTRAL-I AppellantThrough: Mr. Zohaib Hossain, Senior StandingCounsel with Mr. Deepak Anand,Junior Standing Counsel versus M/S SEASONS TEXTILES LTD. Through Respondent CORAM: HON'BLE MR. JUSTICE SANHV KHANNAHON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER %13.09.2018 In these two appeals by the Revenue, the tax effect is belowRs.50,00,000/-. Hence, in terms of circular No.3/2018, dated 11.7.2018, thesubstantial question of law need not be answered. In view of the aforesaid position, the appeals are disposed of, withoutanswering the substantial question of law, which is also left open. However, we grant liberty to the Revenue to file an application for revival of theappeals, in case the appeals are covered by any exceptions. SEPTEMBER 13,2018tp SANJIV KHANNA, J. CHAIvlteR^EKHAR, J.