The Commissioner Of Income Tax v. Ramesh Suri

$~48, 49, 51 & 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 804/2005 THE COMMISSIONER OF INCOME TAX ..... Appellant ..... Respondent versus RAMESH SURI 49 ITA 816/2005 COMMISSIONER OF INCOME TAX DEL versus M/S HIND INDUSTRIES LTD. ..... Appellant ..... Respondent 51 ITA 136/2006 THE COMMISSIONER OF INCOME TAX versus SUNEETA SETH ..... Appellant ..... Respondent 57 ITA 1268/2007 COMMISSIONER OF INCOME TAX DELHI versus SHIV NADAR ..... Appellant ..... Respondent Present: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for appellant. Mr. Prakash Kumar, Advocate for respondent in Item No.48. Mr. M.P. Rastogi and Mr. K.N. Ahuja, Advocates for respondent in Item No.49. Ms. Kavita Jha, Advocate for respondents in Item No.51 & 57. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 29.08.2018 It is stated that these appeals by the Revenue involve a tax effect which is lower than `50 lac and consequently cannot be proceeded due to the Circular No.3/2018 dated 11.07.2018 of the Central Board of Direct Taxes. The tax effect in these appeals is lower than the limit prescribed for filing and prosecuting appeals by the Revenue i.e. `50 lac. Consequently, these appeals are dismissed on account of the lower tax effect. S. RAVINDRA BHAT, J AUGUST 29, 2018 nn A. K. CHAWLA, J