ITEM NO.21 COURT NO.8 SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 38359/2018 (Arising out of impugned final judgment and order dated 02-11-2017 in DBCW No. 129/2017 in DBITA No.340/2009 passed by High Court Of Judicature for Rajasthan, Bench at Jaipur) COMMISSIONER OF INCOME TAX, KOTA, RAJASTHAN Petitioner(s) VERSUS H.H. MAHARAO BHIM SINGH HUF Respondent(s) (FOR ADMISSION and I.R. and IA No.152453/2018-CONDONATION OF DELAY IN FILING) Date : 12-11-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. P.K.Mullick,Adv. Mr. Rupesh Kumar,Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR Mr. Vaibhav Kulkarni,Adv. UPON hearing counsel Court made following ORDER Delay condoned. Since tax effect is below prescribed limited as per Circular issued by Central Board of Direct Taxes, we are not inclined to interfere with impugned order and more so when it does not involve any substantial question of law also. special leave petition is, accordingly, dismissed. Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2018.11.13 17:05:37 IST Reason: (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER Commissioner of Income-tax, Kota v. H.H. Maharao Bhim Singh HUF