Supreme Court - Daily Orders
The Pr. Commissioner Of Income Tax 3 vs Evalueserve Sez (Gurgaon) Pvt. Ltd. on 2 December, 2019
Bench: Uday Umesh Lalit, Vineet Saran
ITEM NO.3 COURT NO.6 SECTION XIV
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 37880/2018
(Arising out of impugned final judgment and order dated 26-02-2018
in ITA No. 241/2018 passed by the High Court Of Delhi At New Delhi)
THE PR. COMMISSIONER OF INCOME TAX 3 Petitioner(s)
VERSUS
EVALUESERVE SEZ (GURGAON) PVT. LTD. Respondent(s)
(IA No.162031/2018-CONDONATION OF DELAY IN FILING and IA
No.162035/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )
Date : 02-12-2019 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE UDAY UMESH LALIT
HON'BLE MR. JUSTICE VINEET SARAN
For Petitioner(s) Mr. Zoheb Hossain. Adv.
Mr. A.K.Srivastava, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. Salil Kapoor, Adv.
Ms. Ananya Kapoor, Adv.
Mr. Sumit Lal Chandani, Adv.
Mr. Sanat Kapoor, Adv.
Mr. Praveen Swarup, AOR
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
The tax effect in the present matter being less than two crores, in view of the CBDT Circular dated 8.8.2019, we see no reason to interfere. The special leave petition is dismissed.
Pending applications, if any, stand disposed of.
Signature Not Verified Digitally signed by INDU MARWAH Date: 2019.12.04 (INDU MARWAH) 15:16:38 IST Reason: (SUMAN JAIN) COURT MASTER BRANCH OFFICER