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Principal Commissioner Of –Income-Tax, Delhi 2 v. M/S Shivaansh Advertising & Publication Pvt. Ltd

High Court 19 Jul 2018 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

19 Jul 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of –Income-Tax, Delhi 2 v. M/S Shivaansh Advertising & Publication Pvt. Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.

Decision: Recording the said statement, the appeal is dismissed without answering the question of law.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 837/2016 PRINCIPAL COMMISSIONER OF –INCOME-TAX, DELHI 2 ..... Appellant Through Mr. Zoheb Hossain, Sr. Standing Counsel with Ms. Deepak Anand, Jr. Standing Counsel versus M/S SHIVAANSH ADVERTISING & PUBLICATION PVT. LTD. Through None ..... Respondent CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R% 19.07.2018 Counsel for the revenue states that the total tax effect in the present appeal is less than Rs.50 lakhs and therefore, in terms of circular No.3/2018 dated 11.07.2018, the question of law need not be decided and issue of law be left open. Recording the said statement, the appeal is dismissed without answering the question of law. SANJIV KHANNA, J JULY 19, 2018/b CHANDER SHEKHAR, J

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