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Supreme Court - Daily Orders

Pr. Commissioner Of Income Tax 5 vs M/S Westlife Development Ltd on 12 December, 2024

                                                                                     SLP(C)   No. 3835/2023


     ITEM NO.13                                    COURT NO.14                     SECTION IX

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

                          Petition for Special Leave to Appeal (C)            No. 3835/2023

     [Arising out of impugned final judgment and order dated 28-09-2021
     in TA No. 1168/2017 passed by the High Court of Judicature at
     Bombay]

     PR. COMMISSIONER OF INCOME TAX 5                                              Petitioner(s)

                                                         VERSUS

     M/S WESTLIFE DEVELOPMENT LTD.                                                 Respondent(s)

(IA No.18442/2023-CONDONATION OF DELAY IN FILING and IA No.18443/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 18443/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 12-12-2024 This matter was called on for hearing today.

CORAM : HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANMOHAN For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Rupesh Kumar, Sr. Adv.

Mr. Raj Bahadur Yadav, AOR Mr. Piyush Beriwal, Adv.

Mr. Ashok Panigrahi, Adv.

Mr. Annirudh Sharma Ii, Adv.

For Respondent(s) Mr. Percy Pardiwala, Sr. Adv.

Mr. Kaustubh Shukla, AOR Ms. Asifa Khan, Adv.

Mr. Sanket Vashistha, Adv.

Mr. Snehil Shukla, Adv.

UPON hearing the counsel the Court made the following Signature Not Verified O R D E R Digitally signed by CHANDRESH

1. Date: 2024.12.16 18:02:20 IST Reason: We have heard Mr.Rupesh Kumar Singh, the learned senior counsel appearing for the petitioner-revenue and Mr. Kaustubh Shukla, the learned counsel appearing for the respondent-assessee.

SLP(C) No. 3835/2023

2. This petition is at the instance of the revenue.

3. The issue raised in this petition is no longer res-integra in view of the decision of this Court in the case of “Principal Commissioner of Income Tax, New Delhi vs Maruti Suzuki (India) Ltd.

reported in 2020(18)SCC 331.

4. In the aforesaid, this petition is disposed of in the above terms.

5. Pending application(s), if any, stands disposed of (CHANDRESH) (POOJA SHARMA) COURT MASTER (SH) COURT MASTER (NSH)