ITEM NO.1 Court 7 (Video Conferencing) SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).26331/2018 (Arising out of impugned final judgment and order dated 07-09-2017 in WP(C) No.3399/2016 passed by High Court Of Delhi At New Delhi) DEPUTY COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS JCB INDIA LTD. Respondent(s) (ONLY IA NO.175410/2019 IN SLP(C) NO. 18610/2019 TO BE LISTED BEFORE HON'BLE COURT) WITH SLP(C) No.18610/2019 (XIV) (IA No.175410/2019 - EARLY HEARING APPLICATION) Date : 12-04-2021 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) Mr. Sanjay Jain, ASG Mr. Arijit Prasad, Sr. Adv. Mr. Gargi Khanna, Adv. Mr. H R Rao, Adv. Ms. Akanksha Kaul, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Shekhar Prit Jha, AOR Mr. Harpreet Singh Ajmani, AOR Mr. Rohan Khare, Adv. UPON hearing counsel Court made following ORDER SLP(C) No.18610/2019 IA No.175410/2019 is allowed. special leave petition is dismissed on ground of low tax effect. Signature Not Verified Pending application(s), if any, stands disposed of. Digitally signed by MEENAKSHI KOHLI Date: 2021.04.12 17:12:45 IST Reason: (ARJUN BISHT) (BEENA JOLLY) COURT MASTER (SH) COURT MASTER (NSH) Deputy Commissioner of Income-tax v. JCB India Ltd