The Pr. Commissioner Of Income Tax -6 v. Modi Industries Ltd

$~38. * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1376/2018 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through Mr. Sanampreet Singh, Advocate for Mr. Ruchir Bhatia, Sr. Standing Counsel. versus MODI INDUSTRIES LTD. ..... Respondent Through Mr. Aniket D. Agrawal, Advocate. CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI % O R D E R03.12.2018 CM No. 50612/2018 Exemption granted subject to all just exceptions. CM Nos. 50611/2018 & 50613/2018 Delay in filing and re-filing is not opposed. Applications are allowed. ITA No. 1376/2018 Learned counsel for the appellant-Revenue submits that the tax effect in the present appeal is below Rs.50 lakhs. Hence, the appeal may be disposed of without examining the issue/question raised, which may be left open and liberty may be granted to the Revenue to ask for revival in case the matter is covered by any exception. We take the statement on record and dispose of the present appeal with liberty, as prayed for. It is clarified that we have not expressed any opinion on merits. SANJIV KHANNA, J. DECEMBER 03, 2018 VKR ANUP JAIRAM BHAMBHANI, J.