ITEM NO.11 Court 5 (Video Conferencing) SECTION XII SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 12458/2021 (Arising out of impugned final judgment and order dated 06-07-2020 in TCA No. 301/2019 passed by High Court Of Judicature At Madras) COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S COMSTAR AUTOMOTIVE TECHNOLOGIES PVT. LTD. Respondent(s) (IA No.97921/2021-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT ) Date : 13-09-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJAY KISHAN KAUL HON'BLE MR. JUSTICE M.M. SUNDRESH For Petitioner(s) Mr. Vikramjit Banerjee, ASG Mr. Shashank Bajpai, Adv. Mr. Shiv Mangal Sharma, Adv. Mr. Digvijay Dam, Adv. Mr. Prashant Rawat, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Learned Additional Solicitor General cannot dispute that on account of bench-mark of low tax effect, present petition would not require adjudication. special leave petition is dismissed for low tax effect. Pending application(s) stands disposed of. Signature Not Verified Digitally signed by RASHI GUPTA Date: 2021.09.13 17:09:02 IST Reason: (RASHMI DHYANI) (POONAM VAID) COURT MASTER COURT MASTER Commissioner of Income-tax, Chennai v. Comstar Automative Technologies Pvt. Ltd