(M.R. Shah and C.T. Ravikumar, JJ.)
Civil Appeal No. 4418 of 2018, decided on May 11, 2023
Principal Commissioner of Wealth Tax, I New Delhi ____ Appellant;
v.
Oriental Building and Furnishing Co. Ltd. ____________ Respondent.
With
C.A. No. 4417/2018
Civil Appeal No. 4418 of 2018 and C.A. No. 4417/2018
The Order of the court was delivered by
Order
1. Learned counsel appearing for the Revenue has stated at the Bar that the tax amount involved in the present Appeal is lower than the monetary limit fixed to prefer an Appeal before this Court. Therefore, he has requested to dispose of the present Appeals on the ground of low tax effect only keeping the question of law open.
2. In view of the above, both the Appeals stand disposed of on the ground of low tax effect only.
3. However, the question of law is left open.
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