https://www.taxtmi.com/caselaws?id=389389 Delay in filing the petition was condoned. The Court then declined to interfere because the tax effect was below the threshold prescribed in the CBDT Circular dated 8.8.2019, treating that limit as the determinative basis for judicial restraint in the matter. The Special Leave Petition was dismissed on that ground, with no separate reasoning recorded beyond application of the circular's tax-effect threshold. en-us Mon, 02 Dec 2019 00:00:00 +0530 Mon, 29 Jun 2026 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389389 Delay in filing the petition was condoned. The Court then declined to interfere because the tax effect was below the threshold prescribed in the CBDT Circular dated 8.8.2019, treating that limit as the determinative basis for judicial restraint in the matter. The Special Leave Petition was dismissed on that ground, with no separate reasoning recorded beyond application of the circular's tax-effect threshold. Case-Laws Income Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389389