ITEM NO.7 Court 6 (Video Conferencing) SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL)....... Diary No(s).14230/2020 (Arising out of impugned final judgment and order dated 09-07-2019 in TA No.260/2019 passed by High Court Of Gujarat At Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX 1 Petitioner(s) VERSUS SANDEEP P SHAH Respondent(s) (FOR ADMISSION and I.R. and IA No.75988/2020-CONDONATION OF DELAY IN FILING and IA No.75989/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 20-11-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE R. SUBHASH REDDY HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. Balbir Singh, ASG Ms. Gargi Khanna, Adv. Ms. Swati Ghildiyal, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. special leave petition is dismissed on ground of low tax effect. Pending application(s), if any, stands disposed of. (ARJUN BISHT) Signature Not Verified (RENU KAPOOR) COURT MASTER (SH) Digitally signed by ARJUN BISHT Date: 2020.11.20 BRANCH OFFICER 14:01:07 IST Reason: Principal Commissioner of Income-tax-1 v. Sandeep P Shah