ITEM NO.15 COURT NO.11 SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s).4186/2019 (Arising out of impugned final judgment and order dated 04-10-2017 in DBITA No. 250/2017 passed by High Court of Judicature for Rajasthan At Jaipur) PRINCIPAL COMMISSIONER OF INCOME TAX I Petitioner(s) VERSUS M/S SHREE SALASAR OVERSEAS (P) LTD. Respondent(s) (WITH I.R. and IA No.27646/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 2824/2019 (XV) (WITH I.R. and IA No.27458/2019-CONDONATION OF DELAY IN FILING) Date : 18-02-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. D.L. Chidanand, Adv. Ms. Anita Sahni, Adv. Mrs. Anil Katiyar, AOR Mr. Shashank Shekhar, Adv. Mr. Prithviraj Singh, Adv. Mr. Shakti Pandey, Adv. Ms. Sheetal Rajput, Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. In view of Circular No. 3 of 2018 dated 11 July 2018 issued by Central Board of Direct Taxes and tax effect being less than Rs one crore, we dismiss Signature Not Verified Digitally signed by SANJAY KUMAR Date: 2019.02.19 Special Leave Petitions only on this ground. 17:30:43 IST Reason: However, question of law is kept open. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER Principal Commissioner of Income-tax-I v. Shree Salasar Overseas (P) Ltd