ITEM NO.5 Court 7 (Video Conferencing) SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 16121/2020 (Arising out of impugned final judgment and order dated 19-03-2020 in ITA No. 340/2013 passed by High Court Of Karnataka At Bengaluru) COMMISSIONER OF INCOME TAX CIT(A) & ANR. Petitioner(s) VERSUS M/S. JINDAL ALUMINIUM LTD. Respondent(s) (FOR I.R. ) Date : 05-04-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE R. SUBHASH REDDY For Petitioner(s) Ms. Gargi Khanna, Adv. Ms. Nisha Bagchi, Adv. Ms. Seema Bengani, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following O R D E R Ms. Gargi Khanna, learned counsel appearing for petitioners submits that in list of dates, it has been mentioned that this case is covered by exception 10(c) of CBDT s Circular 3 of 2018. We have perused reasons for re-opening assessment, which do not mention any audit objection. plea of petitioners that this case is covered by exception is not convincible. Signature Not Verified special leave petition is, therefore, dismissed on Digitally signed by MEENAKSHI KOHLI Date: 2021.04.05 ground of low tax effect. 17:03:35 IST Reason: (MEENAKSHI KOHLI) (RENU KAPOOR) ASTT. REGISTRAR-cum-PS BRANCH OFFICER Commissioner of Income-tax CIT(A) & Anr. v. Jindal Aluminium Ltd