The Commissioner of Income-tax v. Chandrasekhar Balagopal
[Citation -2022-LL-0816]

Citation 2022-LL-0816
Appellant Name The Commissioner of Income-tax
Respondent Name Chandrasekhar Balagopal
Relevant Act Income-tax
Date of Order 16/08/2022
Judgment View Judgment
Keyword Tags low tax effect

ITEM NO.21 COURT NO.2 SECTION XI-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 26522/2018 (Arising out of impugned final judgment and order dated 13-10-2017 in ITA No. 47/2012 passed by High Court Of Kerala At Ernakulam) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS CHANDRASEKHAR BALAGOPAL Respondent(s) Date : 16-08-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SUDHANSHU DHULIA For Petitioner(s) Mr. Balbir Singh, ASG (NP) Mr. Arijit Prasad, Sr. Adv Mr. H. Raghvendra Rao, Adv. Mr. Syed Abdul Haseeb, Adv. Ms. Praveena Gautam, Adv Mr. Ashok Panigrahi, Adv Mr. Navanjay Mahapatra, Adv. Ms. Monica Benjamin, Adv. Mr. Raj Bahadur Yadav,AOR For Respondent(s) Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. UPON hearing counsel Court made following ORDER Considering low tax effect involved in instant matter and effect of Circular No.17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes, we see no reason to Signature Not Verified interfere, this special leave petition is dismissed Digitally signed by NEETU KHAJURIA Date: 2022.08.17 17:08:35 IST Reason: leaving all questions of law open. (NEETU KHAJURIA) (VIRENDER SINGH) ASTT. REGISTRAR-cum-PS COURT MASTER Commissioner of Income-tax v. Chandrasekhar Balagopal
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