Ita/1308/2018 Of The Pr. Commissioner Of Income Tax -6 v. Modi Industries Ltd

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1308/2018 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel. versus MODI INDUSTRIES LTD. ..... Respondent Through: Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R % 26.11.2018 Counsel for the appellant-Revenue submits that the tax effect in the present appeal is below Rs.50 lacs and hence, the substantial question of law raised in the present appeal need not be answered. The appeal may be disposed of leaving the question of law open. Taking the statement on record, we dispose of the present appeal without answering the substantial question of law, which is left open. We also give liberty to the appellant-Revenue to file an application for revival if the case is covered under an exception. SANJIV KHANNA, J. NOVEMBER 26, 2018 MR ANUP JAIRAM BHAMBHANI, J.