Ita/81/2010 Of Commissioner Of Income Tax v. Convertech Equipment P.ltd

$~R-23 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 81/2010 COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Ruchir Bhatia, Sr. Standing Counsel. versus CONVERTECH EQUIPMENT P. LTD. ..... Respondent Through Mr. Sanat Kapoor, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R % 13.09.2018 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. SEPTEMBER 13, 2018 NA CHANDER SHEKHAR, J.