(M.R. Shah and Sudhanshu Dhulia, JJ.)
Commissioner of Income Tax Delhi II __________________ Appellant;
v.
Maharashtra Seamless Ltd. __________________________ Respondent.
Civil Appeal No(s). 4633-4635 of 2012, decided on December 1, 2022
The Order of the court was delivered by
Order
1. It is reported that the tax effect involved in all these appeals(taking into consideration the different assessment years) would be less than Rupees Two Crores, which is below the monetary limit to file an appeal before the Supreme Court, in view of the Circular dated 8th August, 2019.
2. In view of the above, keeping the questions of law open, we dispose of the present appeals on the ground of low tax effect.
3. Pending application(s), if any, shall stand disposed of.
Civil Appeal No(s). 4633-4635/2012
Commissioner of Income Tax Delhi II ___________________ Appellant
v.
Maharashtra Seamless Ltd __________________________ Respondent
Date: 01-12-2022 These appeals were called on for hearing today.
(Before M.R. Shah and Sudhanshu Dhulia, JJ.)
UPON hearing the counsel the Court made the following
ORDER
4. The appeals are disposed of in terms of the signed order.
5. Pending application(s), if any, shall stand disposed of.
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