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Judgment
8 paragraphs · 166 wordsR.P.(C) No. 1769/2019 in SLP(C) No. 775/2019
The Special Leave Petition was dismissed on 2 January 2019 on the ground that the tax effect is less than Rupees One Crore on the basis of a CBDT circular.
Mr Vikramjit Banerjee, learned Additional Solicitor General has adverted to the relevant part of the paper book to indicate that the tax effect for the assessment year 2007-08 is Rs 2.94 crores (approximately).
In the above circumstances, we recall the order dated 2 January 2019 dismissing the Special Leave Petition (C) No 775 of 2019 on the ground of low tax effect. The Special Leave Petition is restored to the file.
Tag with Civil Appeal No 152 of 2015.
R.P.(C) No. 1770/2019 in SLP(C) No. 776/2019
Mr Vikramjit Banerjee, learned Additional Solicitor General states fairly that since the tax effect is Rs 47 lakhs (approximately), it is not necessary for the Court to entertain the present proceedings in view of the CBDT circular.
The Review Petition is accordingly dismissed.
