SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 28318/2019 (Arising out of impugned final judgment and order dated 12-02-2019 in TA No. 1394/2018 passed by High Court Of Gujarat At Ahmedabad) PR COMMISSIONER OF INCOME TAX 1 Petitioner(s) VERSUS M/S ARVIND JOSHI AND CO. Respondent(s) (IA No.120675/2019-CONDONATION OF DELAY IN FILING ) Date : 23-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Mohan Prasad Gupta, Adv. Mr. Niranjana Singh, Adv. Ms. Vishakha, 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 two crores as stipulated in latest CBDT Circular dated 8.8.2019, no interference is called for. special leave petition is dismissed. Pending applications, if any, shall also stand disposed Signature Not Verified of. Digitally signed by INDU MARWAH Date: 2019.08.23 17:20:40 IST Reason: (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER Pr Commissioner of Income-tax-1 v. Arvind Joshi And Co