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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court dismisses petition citing low tax amount per Circular 17/2019.</h1> The Supreme Court dismissed the special leave petition due to the low tax amount involved, in accordance with Circular No. 17/2019 issued by the ... Reopening of assessment u/s 147 - deduction u/s 80IB(10) denied - As per HC as during the course of scrutiny assessment AO had examined the claim for deduction u/s 80IB(10) in detail, therefore, merely because he did not examine such claim from the angle of clauses (e) and (f) thereof, would not be a valid ground for reopening the assessment as it would amount to a mere change of opinion. HELDTHAT:- In terms of Circular No. 17/2019 dated 08.08.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section, since the amount of tax involved is low, we are not inclined to interfere with the impugned order. SLP dismissed. The Supreme Court dismissed the special leave petition as the tax amount involved was low, following Circular No. 17/2019 issued by the Government of India, Ministry of Finance.

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