SC Exempts Filing Certified Copy, Condoning Delay, But Dismisses Petition Due to Low Tax Effect Threshold.Monetary limit of filling SLP - Low tax effect - HELD THAT:- Exemption from filing certified copy of the impugned order is granted - Delay condoned. Special leave petition is dismissed on the ground of low tax effect.... ... ... Issues involved: Exemption from filing certified copy of the impugned order, delay condonation, dismissal of special leave petition on the ground of low tax effect.

Exemption from filing certified copy of the impugned order: The Supreme Court, comprising Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice S. Ravindra Bhat, granted exemption from filing a certified copy of the impugned order.

Delay condonation: The Court, after hearing the counsel, condoned the delay in the matter.

Dismissal of special leave petition on the ground of low tax effect: The special leave petition was dismissed by the Court due to the low tax effect involved in the case. Monetary limit of filling SLP - Low tax effect - HELD THAT:- Exemption from filing certified copy of the impugned order is granted - Delay condoned. Special leave petition is dismissed on the ground of low tax effect. Pr. Commissioner of Income Tax Central I Kolkata Versus M/s. Basanti Properties Pvt. Ltd.
Income Tax
2019 (12) TMI 1683 - SC Order - TMI
SUPREME COURT - SC
Dated:- 2-12-2019
Special Leave Petition (Civil) Diary No. 25096/2019 - -
Income Tax
Hon'ble Mr. Justice Rohinton Fali Nariman And Hon'ble Mr. Justice S. Ravindra Bhat For the Petitioner : Ms. Pinky Anand, ASG., Ms. Rashmi Malhotra, Adv., Mr. Harish Pandey, Adv., Ms. Kirti Dua, Adv., Mrs. Anil Katiyar, AOR. For the Respondent : Ms. B. Vijayalakshmi Menon, AOR. ORDER UPON hearing the counsel the Court made the following : 1. Exemption from filing certified copy of the impugned order is granted. 2. Delay condoned. 3. The special leave petition is dismissed on the ground of low tax effect.
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