SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 27840/2019 (Arising out of impugned final judgment and order dated 05-02-2019 in ITA No. 1438/2016 passed by High Court Of Judicature At Bombay) PR COMMISSIONER OF INCOME TAX CENTRAL 3 Petitioner(s) VERSUS HARSH JAIN Respondent(s) (IA No.123607/2019-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. Aman Lekhi, ASG (NP) Ms. Rekha Pandey, Adv. Mr. Rajeev Ranjan, 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 of. Signature Not Verified Digitally signed by INDU MARWAH Date: 2019.08.23 17:20:28 IST Reason: (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER Pr Commissioner of Income-tax, Central-3 v. Harsh Jain