1 ITEM NO.17 COURT NO.11 SECTION XII SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7780/2019 (Arising out of impugned final judgment and order dated 17-07-2018 in TCA No. 435/2018 passed by High Court Of Judicature At Madras) PRINCIPAL COMMISSIONER OF INCOME TAX 6 Petitioner(s) VERSUS M/S SANTECH SOLUCTIONS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.42664/2019-CONDONATION OF DELAY IN FILING ) Date : 15-03-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. V. Shekhar, Sr. Adv. Mr. H. Raghavendra Rao, Adv. Ms. Bhakti Goswami, Adv. Mr. Shashank Shekhar, Adv. Mr. Prithviraj Singh, Adv. Mr. Shakti Pandey, Adv. Ms. Sheetal Rajput, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. V. Shekhar, Sr. Adv. Mr. Parthiv K. Goswami, Adv. Mr. H.R. Rao, Adv. UPON hearing counsel Court made following ORDER Delay condoned. tax effect is less than Rupees One Crore. In view of Circular No. 3/2018 dated 11 July 2018, as amended by Circular Signature Not Verified Digitally signed by MANISH SETHI Date: 2019.03.16 dated 20 August 2018 of Central Board of Direct Taxes 1, 13:20:49 IST Reason: Special Leave Petition need not be entertained. 1 CBDT 2 Special Leave Petition is accordingly, dismissed. However, question of law is kept open. Pending application(s), if any, shall stand disposed of. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER Principal Commissioner of Income-tax-6 v. Santech Solutions Pvt. Ltd