ITEM NO.11 Court 5 (Video Conferencing) SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).13270/2020 (Arising out of impugned final judgment and order dated 24-12-2019 in SCA No. 13871/2019 passed by High Court of Gujarat at Ahmedabad) ASST. COMMISSIONER OF INCOME TAX CIRCLE (2) (1) (1) Petitioner(s) VERSUS GAYATRI MICRONS LTD. Respondent(s) (WITH I.R.) Date : 04-01-2021 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MS. JUSTICE INDIRA BANERJEE HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. Balbir Singh, ASG Mr. K.Radhakrishnan, Sr. Adv Ms. Rashmi Malhotra , Adv Mr. Shyam Gopal, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER 1 Mr Balbir Singh, learned Additional Solicitor General appearing for petitioner, states that tax effect is below threshold of Rs 25 lakhs contained in relevant circular of Central Board of Direct Taxes. 2 Special Leave Petition is, therefore, not entertained and it is dismissed Signature Not Verified accordingly. Digitally signed by Sanjay Kumar Date: 2021.01.04 16:40:48 IST Reason: (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER Asst. Commissioner of Income-tax Circle-(2)(1)(1) v. Gayatri Microns Ltd