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