ITEM NO.20 COURT NO.6 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No. 14847/2018 (Arising out of impugned final judgment and order dated 19-09-2017 in ITA No. 714/2017 passed by High Court of Gujarat at Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX 1 Petitioner(s) VERSUS M/S SHAH INVESTORS HOME LTD. Respondent(s) (With IA No.65387/2018-CONDONATION OF DELAY IN FILING) Date : 11-05-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Tushar Mehta, ASG. Mr. Yashank P. Tripathi, Sr. Adv. Mr. Ashok K. Srivastava, Adv. Mr. Rajat Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. special leave petition is dismissed only on ground of low tax effect. (NIDHI AHUJA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER Signature Not Verified Digitally signed by NIDHI AHUJA Date: 2018.05.12 12:58:05 IST Reason: Principal Commissioner of Income-tax-1 v. Shah Investors Home Ltd