ITEM NO.35 COURT NO.2 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 2817/2019 (Arising out of impugned final judgment and order dated 18-06-2018 in TA No. 604/2018 passed by High Court Of Gujarat At Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX GANDHINAGAR Petitioner(s) VERSUS ZIRCONIA CERA TECH GLAZES Respondent(s) (FOR ADMISSION and I.R. and IA No.18461/2019-CONDONATION OF DELAY IN FILING) Date : 08-02-2019 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. V. Shekhar, Sr. Adv. Mr. P.V. Yogeswaran, Adv. Ms. Vanshaja Shukla, Adv. Mr. Shashank Shekhar, Adv. Mr. Prithviraj Singh, Adv. Mr. Shakti Pandey, Adv. Ms. Sheetal Rajput, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. Since tax effect is less than Rs. 1 crore, as per recent Circular of C.B.D.T., such petition should not have been filed. We, accordingly, dismiss Special Leave Petition on this ground only. However, question of law is left open. Pending applications, if any, stand disposed of. Signature Not Verified Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2019.02.09 13:52:52 IST Reason: (SUSHIL KUMAR RAKHEJA) (INDU KUMARI POKHRIYAL) AR CUM PS ASSISTANT REGISTRAR Principal Commissioner of Income-tax, Gandhinagar v. Zirconia Cera Tech Glaze