2019 (4) TMI 222

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..... or the Respondent : Mr. Kaushik Choudhury, AOR ORDER 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 .....

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..... 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 f .....

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