NON REPORTABLE IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.5186 OF 2015 COMMISSIONER OF INCOME TAX-8 Appellant(s) Versus M/S N.S.N. JEWELLERS PRIVATE LIMITED Respondent(s) J U D G M E N T KURIAN, J. 1. We have heard learned counsel for parties. 2. Delay condoned. 3. Since tax effect is below Rs.25,00,000/- (rupees twenty five lacs only) at time of filing of civil appeal, in view of circular issued by Central Board of Direct Taxes, this civil appeal is dismissed. 4. However, question of law is kept open. 5. I.A. No.2 of 2016 for direction is disposed of. ........................J. (KURIAN JOSEPH) ........................J. (ROHINTON FALI NARIMAN) New Delhi, March 14, 2016 Page 1 Commissioner of Income-tax-8 v. M/s N.S.N. Jewellers Private Limited