Principal Commissioner of Income-tax (Central)-3 v. Sajan Kumar Jain
[Citation -2022-LL-0107-1]

Citation 2022-LL-0107-1
Appellant Name Principal Commissioner of Income-tax (Central)-3
Respondent Name Sajan Kumar Jain
Relevant Act Income-tax
Date of Order 07/01/2022
Judgment View Judgment
Keyword Tags low tax effect

ITEM NO.4 Court 9 (Video Conferencing) SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 19812/2021 (Arising out of impugned final judgment and order dated 20-04-2021 in ITA No. 43/2021 passed by High Court Of Delhi At New Delhi) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 3, Petitioner(s) VERSUS SAJAN KUMAR JAIN Respondent(s) (FOR ADMISSION and I.R. and IA No.156451/2021-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT ) Date : 07-01-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE VINEET SARAN HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. Sanjay Jain, Adv. Mr. Siddharth Sinha, Adv. Mr. Anil Hooda, Adv. Mr. Abhishek Sarkar, Adv. Mr. Veer Vikrant Singh, Adv. Mr. Shafik Ahmed, Adv. Mr. Ajay Sharma, Adv. Ms. Mamta Rani, Adv. Mr. Anuraag Tripathi, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing counsel Court made following ORDER tax effect in this matter is only Rs. 44 lakhs which is much below amount provided in CBDT circular. Accordingly, special leave petition is dismissed on ground of low tax effect. However, question of law is kept open. Signature Not Verified Pending application(s), if any, stands disposed of Digitally signed by Rajni Mukhi Date: 2022.01.08 accordingly. 09:55:11 IST Reason: (NEHA GUPTA) (RENU KALIA) (ASHWANI THAKUR) (SR. P.A) (BRANCH OFFICER) AR-CUM-PS Principal Commissioner of Income-tax (Central)-3 v. Sajan Kumar Jain
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