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of <h1>Supreme Court dismisses Delhi High Court appeal due to tax limit, keeping legal questions open for future</h1> <h3>COMMISSIONER OF INCOME TAX-XIII, DELHI Versus M/s MEREENA CREATIONS</h3> COMMISSIONER OF INCOME TAX-XIII, DELHI Versus M/s MEREENA CREATIONS - [2019] 414 ITR 332 (SC) Issues:Appeal against 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.Analysis:The appeal before the Supreme Court was filed against the judgment and order passed by the High Court of Delhi. The appellant cited CBDT Instruction No.3 of 2018, which revised monetary limits for filing appeals, emphasizing that the tax effect in the present case was below the prescribed limit of Rs. 1,00,00,000. The appellant argued that the case fell under the Departmental Circular No.3 of 2018 and should be dismissed on the ground of low tax effect. The advocate for the appellant informed the court that the Department did not wish to press the appeal due to the circumstances. Consequently, the appeal was disposed of, leaving all questions of law open.Conclusion:The Supreme Court, in light of the appellant's submission regarding the low tax effect and the Department's decision not to press the appeal, disposed of the appeal against the judgment and order of the High Court of Delhi. The court left all questions of law open for future consideration, indicating that the case was resolved based on the grounds of low tax effect as per the Departmental Circular No.3 of 2018.
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