Delay condoned; Special Leave Petition dismissed due to low tax effect, but question of law left open.

Delay condoned; Special Leave Petition dismissed due to low tax effect, but question of law left open.

Income Tax

The delay in filing the petition is condoned. However, considering that the tax effect is less than Rupees One Crore, the Special Leave Petition is dismissed in accordance with Circular No. 3/2018. The dismissal of the petition does not prevent the question of law from being addressed in a different case. Any pending applications will be disposed of accordingly.



The delay in filing the petition is condoned. However, due to the tax effect being less than Rupees One Crore and in accordance with Circular No. 3/2018, the Special Leave Petition is dismissed. The question of law remains open for future consideration. Any pending applications will be disposed of accordingly. The synopsis includes the names of the court master and branch officer involved in the proceedings.



Delay condoned.



The tax effect is less than Rupees One Crore. 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