SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.21497/2019 (Arising out of impugned final judgment and order dated 07-09-2018 in ITA No.277/2018 passed by High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX-5, NEW DELHI Petitioner(s) VERSUS KESHAV POWER LTD. Respondent(s) (FOR ADMISSION and I.R.; IA No.117247/2019 FOR CONDONATION OF DELAY IN FILING; and, IA No.117249/2019 FOR CONDONATION OF DELAY IN REFILING) Date : 16-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE R. SUBHASH REDDY For Petitioner(s) Mr. Sanjay Jain, ASG Mr. M.P. Gupta, Adv. Mr. Anirudh Bakhru, Adv. Mr. Kumar Shashank, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. Since tax effect involved in matter is less than Rs.2 crores, going by latest circular issued by CBDT, we see no reason to interfere in this matter. special leave petition is dismissed, leaving all questions of law open. Pending application(s), if any, shall stand disposed of. Signature Not Verified Digitally signed by MUKESH KUMAR Date: 2019.08.17 10:03:01 IST Reason: (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER Pr. Commissioner of Income-tax-5, New Delhi v. Keshav Power Ltd