1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). /2018 (Arising out of Special Leave Petition (C) No(s). 19924/2012) COMMISSIONER OF INCOME TAX-12 APPELLANT(s) VERSUS MANJULA J. SHAH(DEAD) THROUGH LRS RESPONDENT(S) WITH CIVIL APPEAL NO(S). /2018 @ SLP(C) No. 8184/2014 ORDER Leave granted. In these appeals tax effect is less than Rs. 1 crore and it also appears that they do not come under any exception provided in Para 10 of Circular dated 11.07.2018 as amended by Circular dated 20.08.2018. These appeals are, accordingly, dismissed. However, it will be open to Income-Tax Department to seek revival if Department finds that these cases are covered under any exception of said Circular. J. [A.K. SIKRI] Signature Not Verified J. [ASHOK BHUSHAN] Digitally signed by ASHWANI KUMAR Date: 2018.09.22 NEW DELHI; 11:51:50 IST Reason: SEPTEMBER 18, 2018. 2 ITEM NO.44 COURT NO.5 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 19924/2012 (Arising out of impugned final judgment and order dated 11-10-2011 in ITA No. 3378/2010 passed by High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS MANJULA J. SHAH(DEAD) THROUGH LRS & ORS. Respondent(s) WITH SLP(C) No. 8184/2014 (IX) (Tagged with SC 19924/2014) SLP(C) No. 30889/2013 (IX) SLP(C) No. 31162/2012 (XIV) Date : 18-09-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Shubhendu Anand, Adv. Mr. Siddhartha Sinha, Adv. Mr. Abhishek, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mrs. Shally Bhasin, AOR Mr. T. V. S. Raghavendra Sreyas, AOR M/s. Gayatri Gulati, Adv. M/s. Sneh Dhillon, Adv. Mrs. Bina Gupta, AOR Ms. Praveena Gautam, AOR Mr. Mayank Nagi, Adv. Mr. Hardeep S., Adv. Mr. Rameshwar Prasad Goyal, AOR 3 Mr. Nikhil Nayyar, AOR Mrs. Rani Chhabra, AOR UPON hearing counsel Court made following ORDER SLP(C) No. 30889/2013 & SLP(C) No. 31162/2012 List in usual course as tax effect is more than Rs. 1 Crore. SLP(C) No. 19924/2012 & SLP(C) No. 8184/2014 Leave granted. appeals are dismissed in terms of signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on file) Commissioner of Income-tax-12 v. Manjula J. Shah