- (1.) Delay condoned.
(2.) The tax effect is less than Rupees One Crore. In view of Circular No. 3/2018 dated 11 July 2018, as amended by Circular dated 20 August 2018 of the Central Board of Direct Taxes, "CBDT" , the Special Leave Petition need not be entertained.
(3.) The Special Leave Petition is accordingly, dismissed. However, the question of law is kept open.;