This special leave appeal is filed against the judgment of the High Court in an income tax appeal. The appellant argues that the case falls below the prescribed monetary limits set by the CBDT Instruction No.3 of 2018, resulting in a low tax effect. The appellant does not wish to press the appeal, and it is disposed of accordingly.

The appellant filed a special leave appeal against the judgment of the High Court in an income tax appeal. The appellant relied on the CBDT Instruction No.3 of 2018, which sets monetary limits for filing appeals and states that cases with a tax effect below Rs. 1 crore should be withdrawn or not pressed. In this case, the total addition and tax effect are both below the prescribed limits. The appellant's advocate submitted that the Department does not wish to press the appeal. The appeal is disposed of, leaving all questions of law open, and pending applications, if any, are also disposed of. The signed order confirms the disposal of the appeal and pending applications.

This appeal by special leave is filed against the judgment and order dated 30.10.2009 passed by the High Court of Delhi at New Delhi in Income Tax Appeal No.650 of 2006.

I.A. No.150488 of 2018 has since then been filed by the appellant submitting inter alia:

8. With greatest respect & in the humble pleading, the CBDT Instruction No.3 of 2018 dated 11.07.2018 as amended by letter dated 20.08.2018 has been issued qua revision of monetary limits for filing of appeals and equally applicable retrospectively to the pending appeals filed, by the Department before Income Tax Appellate Tribunal, High Courts and SLP(s)/appeals

before Hon’ble Supreme Court as measures for reducing litigation, which contains the substance that where the tax effect in the Departmental Appeal for an assessee is less than Rs.1,00,00,000/- (1 Crore) before the Hon’ble Supreme Court, the same is to be withdrawn/not pressed, resultantly in the present case the total addition is of Rs.28,88,993/- and the tax effect is Rs.13,48,955/- (13.48 lakhs), both are sufficiently below the prescribed monetary limits and thus the case is squarely covered under the Departmental Circular No.3 of 2018 and liable to be dismissed only on the ground of low tax effect.

9. Because the case of the Respondent Assessee does not fall in any of the categories as mentioned in Para 10 of the Departmental Circular No.3 of 2018 and as such the present case is liable to be dismissed on the ground of low tax effect only.”

Ms. Shirin Khajuria, learned advocate appearing for the appellant submitted that the Department in the aforesaid circumstances is not desirous of pressing this appeal. Her statement is recorded.

The Appeal stands disposed of, leaving all the questions of law open.

Pending applications, if any, also stand disposed of.

[UDAY UMESH LALIT]

[INDU MALHOTRA]

New Delhi,

March 26,2019.

The Appeal stands disposed of, leaving all the

questions of law open in terms of the signed order.

Pending applications, if any, also stand disposed of.

(INDU MARWAH) (SUMAN JAIN)

COURT MASTER BRANCH OFFICER

(signed order is placed on the file)