SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.39994/2019 (Arising out of impugned final judgment and order dated 20-03-2019 in ITA No.416/2018 passed by High Court Of Punjab & Haryana At Chandigarh) PRINCIPAL COMMISSIONER OF INCOME TAX 1 Petitioner(s) VERSUS M/s. ATULAYA HEALTHCARE PRIVATE LIMITED Respondent(s) (FOR ADMISSION and I.R.; and, IA No.179261/2019 FOR CONDONATION OF DELAY IN FILING) Date : 04-12-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. K.M. Nataraj, ASG Ms. Niranjana Singh, Adv. Md. Akhil, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following O R D E R Delay condoned. Since tax effect involved in matter is less than Rs.2 crores, going by latest circular dated 08.08.2019 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: 2019.12.05 18:48:45 IST Reason: (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER Principal Commissioner of Income-tax-1 v. Atulaya Healthcare Private Limited