The court has heard Mr. Vikramjit Banerjee, the learned Additional Solicitor General representing the petitioner. The court has condoned the delay in filing the petition. However, the court dismisses the special leave petition on the grounds of low tax effect, while leaving the question of law open. Any pending applications will also be disposed of accordingly.

The court has heard Mr. Vikramjit Banerjee, the learned Additional Solicitor General representing the petitioner. The court has condoned the delay in filing the petition. However, the court dismisses the special leave petition on the grounds of low tax effect while leaving the question of law open. Any pending applications, if there are any, will also be disposed of. The decision was made by Justices Madhu Bala and Rajinder Kaur.

We have heard Mr. Vikramjit Banerjee, learned Additional
Solicitor General appearing for the petitioner.
Delay condoned.
Leaving the question of law open, this special leave
petition is dismissed on the ground of low tax effect.
Pending application(s), if any, shall also stand disposed
of.
(MADHU BALA) (RAJINDER KAUR)
COURT MASTER (SH) BRANCH OFFICER