(Kurian Joseph and Rohinton Fali Nariman, JJ.) The Commissioner of Income Tax-8 _____________________ Appellant v. M/s. N.S.N. Jewellers Private Limited __________________ Respondent Civil Appeal No. 5186 of 2015, decided on March 14, 2016 The Judgement of the Court was delivered by 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. ———
