SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 37880/2018 (Arising out of impugned final judgment and order dated 26-02-2018 in ITA No. 241/2018 passed by High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS EVALUESERVE SEZ (GURGAON) PVT. LTD. Respondent(s) (IA No.162031/2018-CONDONATION OF DELAY IN FILING and IA No.162035/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT ) Date : 02-12-2019 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. Zoheb Hossain. Adv. Mr. A.K.Srivastava, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sumit Lal Chandani, Adv. Mr. Sanat Kapoor, Adv. Mr. Praveen Swarup, AOR UPON hearing counsel Court made following ORDER Delay condoned. tax effect in present matter being less than two crores, in view of CBDT Circular dated 8.8.2019, we see no reason to interfere. special leave petition is dismissed. Pending applications, if any, stand disposed of. Signature Not Verified Digitally signed by INDU MARWAH Date: 2019.12.04 (INDU MARWAH) 15:16:38 IST Reason: (SUMAN JAIN) COURT MASTER BRANCH OFFICER Pr. Commissioner of Income-tax-3 v. Evalueserve Sez (Gurgaon) Pvt. Ltd