1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No.5068/2011 COMMISSIONER OF INCOME TAX-XIII,DELHI Appellant(s) VERSUS M/S MEREENA CREATIONS Respondent(s) ORDER This appeal by special leave is filed against judgment and order dated 30.10.2009 passed by 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 appellant submitting inter alia: .. 8. With greatest respect & in humble pleading, 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 pending appeals filed, by Department before Income Tax Appellate Tribunal, High Courts and SLP(s)/appeals before Hon ble Supreme Court as measures for reducing litigation, which contains substance that where tax effect in Departmental Appeal for assessee is less than Rs.1,00,00,000/- (1 Crore) before Hon ble Supreme Court, same is to be withdrawn/not pressed, resultantly in present case total addition is of Rs.28,88,993/- and tax Signature Not Verified effect is Rs.13,48,955/- (13.48 lakhs), both are Digitally signed by INDU MARWAH Date: 2019.03.28 sufficiently below prescribed monetary limits and 13:48:32 IST Reason: thus case is squarely covered under Departmental Circular No.3 of 2018 and liable to be dismissed only on ground of low tax effect. 9. Because case of Respondent Assessee does 2 not fall in any of categories as mentioned in Para 10 of Departmental Circular No.3 of 2018 and as such present case is liable to be dismissed on ground of low tax effect only. Ms. Shirin Khajuria, learned advocate appearing for appellant submitted that Department in aforesaid circumstances is not desirous of pressing this appeal. Her statement is recorded. Appeal stands disposed of, leaving all questions of law open. Pending applications, if any, also stand disposed of. .J. [UDAY UMESH LALIT] ....J. [INDU MALHOTRA] New Delhi, March 26,2019. 3 ITEM NO.106 COURT NO.7 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5068/2011 COMMISSIONER OF INCOME TAX-XIII,DELHI Appellant(s) VERSUS M/S MEREENA CREATIONS Respondent(s) Date : 26-03-2019 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Appellant(s) Mr. Aman Lekhi, ASG Ms. Shirin Khajuria, Adv. Ms. Shradha Deshmukh, Adv. Mr. B. V. Balaram Das, AOR For Respondent(s) Mr. Kaushik Choudhury, AOR UPON hearing counsel Court made following ORDER Appeal stands disposed of, leaving all questions of law open in terms of signed order. Pending applications, if any, also stand disposed of. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER (signed order is placed on file) Commissioner of Income-tax-XIII, Delhi v. Mereena Creation