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The Deputy Commissioner Of Income Tax vs Aditya Birla Finance Limited on 6 October, 2023

Bench: Abhay S. Oka, Pankaj Mithal

     ITEM NO.13                             COURT NO.11                 SECTION XII

                                   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). 29544/2023

     (Arising out of impugned final judgment and order dated 01-09-2022
     in WA No. 60/2022 passed by the High Court of Judicature at Madras)

     THE DEPUTY COMMISSIONER OF INCOME TAX & ANR.                       Petitioner(s)

                                                    VERSUS

     ADITYA BIRLA FINANCE LIMITED & ORS.                                Respondent(s)

     (IA   No.171407/2023-CONDONATION  OF   DELAY   IN  FILING   and  IA
     No.171408/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
     and IA NO. 201808/2023 – FOR TAKING ON RECORD NECESSARY DOCUMENTS)

     Date : 06-10-2023 This petition was called on for hearing today.

     CORAM :
                             HON'BLE MR. JUSTICE ABHAY S. OKA
                             HON'BLE MR. JUSTICE PANKAJ MITHAL

     For Petitioner(s)                 Mr. N Venkataraman, A.S.G.
                                       Mr. Raj Bahadur Yadav, AOR
                                       Mr. V Chandrashekhara Bharathi, Adv.
                                       Mr. A K Kaul, Adv.
                                       Mr. H R Rao, Adv.
                                       Mr. Shashank Bajpai, Adv.
                                       Mr. Anmol Chandan, Adv.

     For Respondent(s)                 Mr. Chander Uday Singh, Sr. Adv.
                                       Mr. Lalit Kataria, Adv.
                                       Mr. Ashish Wad, Adv.
                                       Mrs. Tamali Wad, Adv.
                                       Mr. Rahul Unnikrishnan, Adv.
                                       Mr. Ajeyo Sharma, Adv.
                                       Ms. Pooja Zaveri, Adv.
                                       Ms. Bidya Mohanty, Adv.
                                       Ms. Kirti Sharma, Adv.
                                       M/S. J S Wad And Co, AOR


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

Signature Not Verified Digitally signed by Deepak Singh Date: 2023.10.06 Delay condoned.

Reason: It is not in dispute that before filing of this Special Leave 1 Petition, the auction sale has been completed. The documents produced on record show that the sale certificate has been issued and the auction purchasers have been placed in possession. Only on the basis of this factual aspect, we decline to entertain this Special Leave Petition. The same is, accordingly, dismissed. However, the question of law is kept open. Pending applications stand disposed of accordingly.

(ASHISH KONDLE)                                                (AVGV RAMU)
COURT MASTER (SH)                                            COURT MASTER (NSH)




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