ITEM NO.17 COURT NO.3 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 38318/2018 (Arising out of impugned final judgment and order dated 26-04-2018 in ITA No. 15/2018 passed by High Court of Himachal Pradesh At Shimla) PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS RUBY SINGLA Respondent(s) (FOR ADMISSION and I.R. and IA No.153169/2018-CONDONATION OF DELAY IN FILING ) Date : 13-11-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Guru Krishna Kumar, Sr. Adv. Mr. P.K. Mullick, Adv. Mr. Rupesh Kumar, Adv. Mr. Shreyash Bhardwaj, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) 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. (SUSHIL KUMAR RAKHEJA) Signature Not Verified (RAJINDER KAUR) AR-CUM-PS BRANCH OFFICER Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.11.14 17:34:38 IST Reason: Principal Commissioner of Income-tax v. Ruby Singla