Supreme Court dismisses Special Leave Petition (SLP) under Circular No. 17/2019

The Supreme Court dismissed the Special Leave Petition (SLP) in accordance with Circular No. 17/2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section, due to the low amount of tax involved. The Court declined to interfere with the impugned order, resulting in the dismissal of the SLP and disposal of all pending applications.

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Issues involved:
The issues involved in the judgment are the dismissal of Special Leave Petitions (SLP) based on the Circular No. 17/2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section, due to the low amount of tax involved.

Issue 1 - Dismissal of SLP based on Circular No. 17/2019:
The Supreme Court dismissed the Special Leave Petition (SLP) in accordance with Circular No. 17/2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section. The Court stated that due to the low amount of tax involved, they were not inclined to interfere with the impugned order. As a result, the special leave petition was dismissed, and all pending applications were disposed of.

Separate Judgment by the Judges:
There is no separate judgment delivered by the judges in this case.

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