Supreme Court dismisses special leave petition due to condoned delay and tax effect under Rs. 2 crores.Maintainability of appeal - low tax effect - HELD THAT:- Though the entire tax effect in the present matter has been stated to be to the tune of Rs. 11.21 crores, it is admitted that in respect of question as framed at page 49, the tax effect is less than Rs. 2 crores. We see no reason to interfere in the matter. This special leave petition is, accordingly, dismissed.... ... ... Title: Supreme Court of India Judgment Citation: 2020 (3) TMI 693 - SC Order

Judges: Uday Umesh Lalit And Vineet Saran, JJ.

Parties: Petitioner represented by Arijit Prasad, Sr. Adv., D.L. Chidananda, Ms. Sunita Rani Singh, Advs., and Mrs. Anil Katiyar, AOR; Respondent represented by Amar Dave, Adv., P.S. Sudheer, AOR, Rishi Maheshwari, Ms. Mayuri Nayyar Chawla, Ms. Anne Mathew, and Ms. Shruti Jose, Advs.

Key Points: Delay condoned. Tax effect less than Rs. 2 crores for the question at page 49. No interference in the matter. Special leave petition dismissed. Pending application(s) disposed of. Maintainability of appeal - low tax effect - HELD THAT:- Though the entire tax effect in the present matter has been stated to be to the tune of Rs. 11.21 crores, it is admitted that in respect of question as framed at page 49, the tax effect is less than Rs. 2 crores. We see no reason to interfere in the matter. This special leave petition is, accordingly, dismissed. Commissioner of Income-tax, Ahmedabad-III Versus Nirma Ltd.
Income Tax
2020 (3) TMI 693 - SC Order - TMI
SUPREME COURT OF INDIA - SC
Dated:- 4-11-2019
Special Leave To Appeal (C) CC No. 12872/2014 - -
Income Tax
Uday Umesh Lalit And Vineet Saran, JJ. Arijit Prasad, Sr. Adv., D.L. Chidananda, Ms. Sunita Rani Singh, Advs. and Mrs. Anil Katiyar, AOR for the Petitioner. Amar Dave, Adv., P.S. Sudheer, AOR, Rishi Maheshwari, Ms. Mayuri Nayyar Chawla, Ms. Anne Mathew and Ms. Shruti Jose, Advs. for the Respondent. ORDER 1. Delay condoned. 2. Though the entire tax effect in the present matter has been stated to be to the tune of Rs. 11.21 crores, it is admitted that in respect of question as framed at page 49, the tax effect is less than Rs. 2 crores. 3. In the circumstances, we see no reason to interfere in the matter. This special leave petition is, accordingly, dismissed. 4. Pending application(s), if any, shall stand disposed of.
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