ITEM NO.52 COURT NO.7 SECTION XVI SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1567/2019 (Arising out of impugned final judgment and order dated 12-06-2018 in ITAT No. 18/2017 passed by High Court at Calcutta) PR. COMMISSIONER OF INCOME TAX 4 Petitioner(s) VERSUS SHALIMAR CHEMICAL WORKS LIMITED Respondent(s) (WITH I.R. and IA No. 19240/2019 - CONDONATION OF DELAY IN FILING) Date : 25-11-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HRISHIKESH ROY For Petitioner(s) Mr. Mahabir Singh, Sr. Adv. Ms. Archana Pathak Dave, Adv. Mr. H.R. Rao, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Somnath Banerjee, Adv. Mr. Siddhartha Chowdhury, AOR UPON hearing counsel Court made following ORDER Delay condoned. Since tax effect in present case is at Rs 1,52,42,740 and having regard to circular of Central Board of Indirect Taxes & Customs dated 22 August 2019, we are not entertaining Special Leave Petition. Special Leave Petition is accordingly dismissed. However, question of law is kept open. Signature Not Verified Digitally signed by SANJAY KUMAR Date: 2019.11.26 19:15:51 IST Reason: (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER Pr. Commissioner of Income-tax 4 v. Shalimar Chemical Works Limited