Delay condoned; Special Leave Petition dismissed due to low tax effect, but question of law kept open.
Delay condoned; Special Leave Petition dismissed due to low tax effect, but question of law kept open.
The court has condoned the delay in filing the petition. However, considering the tax effect being below a certain threshold and in accordance with Circular No. 3/2018 issued by the Central Board of Direct Taxes, the Special Leave Petition is dismissed. The question of law raised in the petition is kept open for future consideration. Any pending applications related to the petition are also disposed of.
The court has accepted the condonation of delay in filing the petition. Based on the tax effect being below a specified amount and in line with Circular No. 3/2018 issued by the Central Board of Direct Taxes, the Special Leave Petition is not entertained. Consequently, the petition is dismissed. However, the court keeps the question of law open for future consideration. Any pending applications related to the petition are also disposed of.
Delay condoned.
The tax effect is Rs 9,21,213. In view of Circular No. 3/2018
dated 11 July 2018, as amended by Circular dated 20 August 2018 of
the Central Board of Direct Taxes1, the Special Leave Petition need
not be entertained.
The Special Leave Petition is accordingly, dismissed.
However, the question of law is kept open.
Pending application(s), if any, shall stand disposed of.
(MANISH SETHI) (SAROJ KUMARI GAUR)
COURT MASTER (SH) BRANCH OFFICER
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Delay condoned; Special Leave Petition dismissed due to low tax effect, but question of law kept open.
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