2025 (1) TMI 331

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..... rcular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes since the tax effect is below the limit - HELD THAT:- There is a gross delay of 164 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. Even otherwise, we see no reason to interfere with the impugned order passed by the High Court of Punjab and Haryana at Chandigarh. Speci .....

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