ITEM NO.28 COURT NO.2 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s).21431/2019 (Arising out of impugned final judgment and order dated 20-08-2018 in SCA No. 3506/2018 passed by High Court Of Gujarat At Ahmedabad) JOINT COMMISSIONER OF INCOME TAX (OSD Petitioner(s) VERSUS DEVENDRASINH CHHATRASINH VAGHELA Respondent(s) (FOR ADMISSION and I.R. and IA No.94339/2019-CONDONATION OF DELAY IN FILING SLP and IA No.94340/2019-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 08-07-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE B.R. GAVAI For Petitioner(s) Mr. ANS Nadkarni, ASG Ms. Praveena Gautam, Adv. Ms. Rashmi Malhotra, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. In view of low tax effect, instant special leave petition is dismissed. However, question of law is left open. Pending interlocutory applications, if any, stand disposed of. Signature Not Verified (SANJAY KUMAR-II) Digitally signed by SANJAY KUMAR Date: 2019.07.08 (INDU KUMARI POKHRIYAL) COURT MASTER (SH) 16:41:39 IST Reason: ASSISTANT REGISTRAR Joint Commissioner of Income-tax (OSD) v. Devendrasinh Chhatrasinh Vaghela