Pr. Commissioner Of Income Tax-6 v. Multiplex Capital Ltd

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 5. + ITA 781/2015 PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant Through: Mr. Ashok K. Manchanda, Senior Standing counsel. versus MULTIPLEX CAPITAL LTD. ..... Respondent Through: Mr. Ajay Wadhwa, Advocate. CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 26.04.2016 1. Learned counsel for the Assessee has pointed out that the tax effect involved is less than Rs.20 lakhs although in the memorandum of appeal the Revenue states that the tax effect is Rs. 22,51,021. 2. The computation placed on record by learned counsel for the Assessee shows that the tax together with surcharge and education cess minus interest works out to less than Rs. 20 lakhs. 3. Consequently, in view of Circular No. 21/2015 dated 10[th] December 2015 issued by the Central Board of Direct Taxes, this appeal has to be treated as not pressed by the Revenue. ITA 781/2015 Page 1 of 2 4. The appeal is accordingly dismissed as not pressed. S. MURALIDHAR, J APRIL 26, 2016 dn VIBHU BAKHRU, J