ITEM NO.12 COURT NO.5 SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 25296/2018 (Arising out of impugned final judgment and order dated 07-11-2017 in ITA No. 485/2009 passed by High Court of Judicature for Rajasthan At Jaipur) COMMISSIONER OF INCOME TAX JAIPUR III Petitioner(s) VERSUS M/S MEGA JEWELS PVT LTD THROUGH ITS DIRECTOR Respondent(s) (IA No.118451/2018-CONDONATION OF DELAY IN FILING and IA No.118452/2018-CONDONATION OF DELAY IN REFILING) Date : 04-09-2018 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. P.S. Narasimha, ASG Ms. Rukhmini Bobde, Adv. Mr. A.K. Panda, Adv. Mr. Manish Pushkarna, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Mandeep Kalra, Adv. Mr. Nitesh Shrivastava, Adv. Mr. Arvind Chari, Adv. Mr. Vaibhav Yadav, Adv. Ms. Isha Khurana, Adv. UPON hearing counsel Court made following ORDER Delay condoned. Special Leave Petition is dismissed on ground of low tax effect, leaving question of law open. Pending applications, if any, stand disposed of. Signature Not Verified Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.09.04 16:53:20 IST Reason: (SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR) AR-CUM-PS BRANCH OFFICER Commissioner of Income-tax, Jaipur-III v. Mega Jewels Pvt. Ltd