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2019 Supreme(SC) 2243
SUPREME COURT OF INDIA
S.A. Bobde, B.R. Gavai, JJ.
Joint Commissioner Of Income Tax (osd - Appellant
Versus
Devendrasinh Chhatrasinh Vaghela - Respondent
SPECIAL LEAVE PETITION (CIVIL) Diary No(s).21431/2019(Arising out of impugned final judgment and order dated 20-08-2018 in SCA No. 3506/2018 passed by the High Court Of Gujarat At Ahmedabad)
Decided On : 08-07-2019
Mr. ANS Nadkarni, ASG Ms. Praveena Gautam, Advocate, Ms. Rashmi Malhotra, Advocate, Mrs. Anil Katiyar, Advocate, for the Appellant
The court considered the tax effect as a determining factor in dismissing the special leave petition.
Headnote:
Tax Effect - Special Leave Petition - Dismissal with Question of Law Left Open
Fact of the Case:
The court condoned the delay and dismissed the special leave petition due to low tax effect, leaving the question of law open. Pending interlocutory applications were disposed of.
Finding of the Court:
The court found that the tax effect was low and therefore dismissed the special leave petition, but left the question of law open for future consideration.
Issues: The main issue was the tax effect in relation to the special leave petition.
Ratio Decidendi: The court's decision was influenced by the low tax effect, leading to the dismissal of the special leave petition while keeping the question of law open.
Final Decision: The special leave petition was dismissed due to the low tax effect, with the question of law left open for future consideration.
ORDER
1. Delay condoned.
2. In view of the low tax effect, the instant special leave petition is dismissed.
3. However, the question of law is left open.
4. Pending interlocutory applications, if any, stand disposed of.
