Commissioner of Income-tax v. Lemiur Air Express
[Citation -2018-LL-0918-61]

Citation 2018-LL-0918-61
Appellant Name Commissioner of Income-tax
Respondent Name Lemiur Air Express
Relevant Act Income-tax
Date of Order 18/09/2018
Judgment View Judgment
Keyword Tags tax effect

IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 5268/2012 COMMISSIONER OF INCOME TAX APPELLANT(S) VERSUS M/S. LEMIUR AIR EXPRESS RESPONDENT(S) ORDER In this appeal tax effect is less than Rs. 1 crore and it also appears that it does not come under any exception provided in Para 10 of Circular dated 11.07.2018 as amended by Circular dated 20.08.2018. This appeal is, accordingly, dismissed. However, it will be open to Income-Tax Department to seek revival if Department finds that case is covered under any exception of said Circular. .......J. [A.K. SIKRI] ......J. [ASHOK BHUSHAN] NEW DELHI; SEPTEMBER 18, 2018. Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2018.09.22 11:51:48 IST Reason: ITEM NO.34 COURT NO.5 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5268/2012 COMMISSIONER OF INCOME TAX Appellant(s) VERSUS M/S. LEMIUR AIR EXPRESS Respondent(s) Date : 18-09-2018 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Shubhendu Anand, Adv. Mr. Siddhartha Sinha, Adv. Mr. Abhishek, Adv. Mrs. Anil Katiyar, AOR Mr. B. V. Balaram Das, AOR For Respondent(s) Ms. Surbhi Kapoor, Adv. Mr. Kshitij Vaibhav, Adv. Mr. Rohit Ghosh, Adv. Mrs. Bina Gupta, AOR UPON hearing counsel Court made following ORDER appeal is dismissed in terms of signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on file) Commissioner of Income-tax v. Lemiur Air Expre
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