The delay in filing the petition is condoned. The petitioner's counsel acknowledges that the tax effect in the matter is 57.69 lakhs, which falls under the purview of the recent circular issued by the CBDT. As a result, the special leave petition is dismissed. Any pending applications are also disposed of accordingly.

The delay in filing the petition is condoned. The petitioner's counsel acknowledges that the tax effect in the matter is 57.69 lakhs, which is within the scope of the recent circular issued by the CBDT. As a result, the special leave petition is dismissed. Any pending applications, if there are any, will also be disposed of.

Delay condoned.
Learned counsel for the petitioner fairly accepts that the tax effect in the matter is 57.69 lakhs and as such the matter is covered by the recent circular issued by CBDT. Consequently, the special leave petition is dismissed.
Pending applications, if any, shall also stand disposed of.
(INDU MARWAH) (SUMAN JAIN)
COURT MASTER B
RANCH OFFICER