IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 5191/2010 COMMISSIONER OF INCOME TAX-5 APPELLANT(S) VERSUS M/S PARADISE MULTI MEDIA LTD. RESPONDENT(S) ORDER In this appeal tax effect is less than Rs. 1 crore and it also appears that it does not come under any exception provided in Para 10 of Circular dated 11.07.2018 as amended by Circular dated 20.08.2018. This appeal is, accordingly, dismissed. However, it will be open to Income-Tax Department to seek revival if Department finds that case is covered under any exception of said Circular. ......J. [A.K. SIKRI] ......J. [ASHOK BHUSHAN] NEW DELHI; Signature Not Verified SEPTEMBER 18, 2018. Digitally signed by ASHWANI KUMAR Date: 2018.09.22 11:51:59 IST Reason: ITEM NO.26 COURT NO.5 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5191/2010 COMMISSIONER OF INCOME TAX-5 Appellant(s) VERSUS M/S PARADISE MULTI MEDIA LTD. Respondent(s) Date : 18-09-2018 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(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) Mr. Jatin Zaveri, AOR Mr. Neel Kamal Mishra, Adv. UPON hearing counsel Court made following ORDER appeal is 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-5 v. Paradise Multi Media Ltd