Special Leave Petition Dismissed Due to Low Tax Effect.

Special Leave Petition Dismissed Due to Low Tax Effect.

Income Tax

The special leave petition, which was filed with a delay, has been condoned by the court. However, due to the fact that the tax effect in the case is below the threshold of Rs. 1 crore, the court has decided not to entertain the petition. As a result, the special leave petition is dismissed on the grounds of low tax effect.



The court has decided to condone the delay in filing the special leave petition. However, the court states that it will not entertain the petition due to the fact that the tax effect in the case is below the threshold of Rs. 1 crore. Therefore, the special leave petition is dismissed on the ground of low tax effect.



Delay condoned.



In view of the fact that the tax effect in the present case is

below the threshold of Rs. 1 crore, we are not entertaining the

special leave petition.



The special leave petition is, accordingly, dismissed on the

ground of low tax effect.




(MANISH SETHI) (SAROJ KUMARI GAUR)



COURT MASTER (SH) BRANCH OFFICER