ORDER 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 1, the Special Leave Petition need not be entertained. 3. The Special Leave Petition is accordingly, dismissed. 4. However, the question of law is kept open. 5. Pending application(s), if any, shall stand disposed of.