Taxation-2 v. Versus

$~2 IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 994/2017 THE COMMISSIONER OF INCOME TAX- INTERNATIONAL TAXATION-2 ..... Appellant Through: Mr. Ruchir Bhatia, Advocate. versus versus MAYANK AUTO ENGINEERS PVT. LTD. ..... Respondent Through: Dr. Rakesh Gupta, Mr. Somit Agarwal, Ms. Monica Ghai and Mr. Rohit Kumar Gupta, Advocates. Through: Dr. Rakesh Gupta, Mr. Somit Agarwal, Ms. Monica Ghai and Mr. Rohit Kumar Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR % O R D E R07.08.2018 Learned counsel for the appellant-Revenue states that tax effect in the present appeal is below Rs.50 lacs and hence, in terms of the Circular No. 3/2018 dated 11[th] July, 2018, the substantial questions of law raised need not be answered and may be left open. Recording the aforesaid, we disposed of the present appeal without answering the substantial questions of law raised. It is clarified that the questions of law have been left open. SANJIV KHANNA, J. AUGUST 07, 2018 MR CHANDER SHEKHAR, J.