The Commissioner of Income-tax, Jabalpur v. Vijay Kumar Gupta
[Citation -2015-LL-0831-13]

Citation 2015-LL-0831-13
Appellant Name The Commissioner of Income-tax, Jabalpur
Respondent Name Vijay Kumar Gupta
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 31/08/2015
Judgment View Judgment
Keyword Tags tax effect • condonation of delay • monetary limit
Bot Summary: For Respondent(s) UPON hearing the counsel the Court made the following ORDER There is a delay of 234 days and 100 days, respectively, in filing the instant special leave petitions against orders dated 09.04.2014 and 21.08.2014 and 36 days in refiling the same. Even otherwise, the tax effect involved in the present petitions is abysmally low. The instant petitions are dismissed on the ground of delay as well as on the ground that the tax effect is Signature Not Verified meagre.


ITEM NO.47 COURT NO.14 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)...... CC Nos. 8885-8886/2015 (Arising out of impugned final judgment and order dated 09/04/2014 in MCC No. 286/2014 and 21/08/2014 in RP No. 450/2014 in MCC No. 286/2014 passed by High Court Of M.P. At Jabalpur) COMMISSIONER OF INCOME TAX, JABALPUR, M.P. Petitioner(s) VERSUS VIJAY KUMAR GUPTA Respondent(s) (With appln(s) for c/delay in filing SLP) Date : 31/08/2015 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mukul Rohatgi, AG. Mr. Tushar Mehta, ASG. Ms. Rekha Pandey, Adv. Ms. Sadhana Sandhu, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) UPON hearing counsel Court made following ORDER There is delay of 234 days and 100 days, respectively, in filing instant special leave petitions against orders dated 09.04.2014 and 21.08.2014 and 36 days in refiling same. Even otherwise, tax effect involved in present petitions is abysmally low. instant petitions are dismissed on ground of delay as well as on ground that tax effect is Signature Not Verified meagre. Digitally signed by Gulshan Kumar Arora Date: 2015.09.01 17:18:30 IST Reason: (Nidhi Ahuja) (Renu Diwan) COURT MASTER COURT MASTER Commissioner of Income-tax, Jabalpur v. Vijay Kumar Gupta
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