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[Cites 1, Cited by 2]

Supreme Court - Daily Orders

Commissioner Of Income Tax ... vs M/S Mol Corporation on 13 April, 2023

Bench: M.R. Shah, C.T. Ravikumar

     ITEM NO.8                                   COURT NO.4                    SECTION XIV

                                        S U P R E M E C O U R T O F         I N D I A
                                                RECORD OF PROCEEDINGS

     SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 9902/2023

     (Arising out of impugned final judgment and order dated 05-08-2022
     in ITA No. 251/2022 passed by the High Court of Delhi at New Delhi)

     COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2 Petitioner(s)

                                                            VERSUS

     M/S MOL CORPORATION                                                             Respondent(s)

     ( IA No.67956/2023-CONDONATION OF DELAY IN FILING and IA
     No.67958/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

     Date : 13-04-2023 This petition was called on for hearing today.

     CORAM :
                             HON'BLE MR. JUSTICE M.R. SHAH
                             HON'BLE MR. JUSTICE C.T. RAVIKUMAR

     For Petitioner(s)                      Mr. N Venkatraman, A.S.G.
                                           Mr. Raj Bahadur Yadav, Adv.
                                           Mr. Raghvendra Shukla, Adv.
                                           Mr. Ishaan Sharma, Adv.
                                           Mr. V C Bharathi, Adv.
                                           Mr. Annirudh Sharma II, Adv.

     For Respondent(s)

                             UPON hearing the counsel the Court made the following
                                                O R D E R

Delay condoned.

The issue raised by the Revenue in the present special leave petition is covered against them vide judgment dated 02.03.2021 in the case of “Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner Of Income Tax & Anr.”, (2022) 3 SCC 321.

Signature Not Verified

Learned Additional Solicitor General states that a Review Digitally signed by Neetu Sachdeva Date: 2023.04.15 Petition has been filed against this judgment, which is currently 12:30:47 IST Reason:

pending and the right of the Revenue to revive the present special contd..
- 2 -
leave petition may be reserved, in case the Review Petition is allowed.
Recording the aforesaid, the special leave petition is dismissed, as the same is covered by the said decision of this Court. In case the review petition on the issue raised in the present special leave petition is allowed, it will be open to the petitioner(s) to get the present special leave petition revived.
Pending application(s), if any, shall stand disposed of. (NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR