The Commissioner Of Income Tax-8 vs M/S N.S.N. Jewellers Pvt. Ltd on 14 March, 2016 Equivalent citations: AIRONLINE 2016 SC 527 Bench: Rohinton Fali Nariman, Kurian Joseph NON REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.5186 OF 2015 |THE COMMISSIONER OF INCOME TAX-8 |Appellant(s) | Versus |M/S N.S.N. JEWELLERS PRIVATE LIMITED |Respondent(s) | J U D G M E N T KURIAN, J. 1. We have heard learned counsel for the parties. 2. Delay condoned. 3. Since the tax effect is below Rs.25,00,000/- (rupees twenty five lacs only) at the time of filing of the civil appeal, in view of the circular issued by the Central Board of Direct Taxes, this civil appeal is dismissed. 4. However, the question of law is kept open. 5. I.A. No.2 of 2016 € for direction is disposed of. ........................J. (KURIAN JOSEPH) ........................J. (ROHINTON FALI NARIMAN) New Delhi, March 14, 2016 The Commissioner Of Income Tax-8 vs M/S N.S.N. Jewellers Pvt. Ltd on 14 March, 2016  1