Supreme Court - Daily Orders
The Commissioner Of Income Tax vs M/S Mandavi Builders on 29 October, 2021
Bench: D.Y. Chandrachud, B.V. Nagarathna
SLP(C) 15401/2021
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ITEM NO.4 Court 4 (Video Conferencing) SECTION IV-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No.15401/2021
(Arising out of impugned final judgment and order dated 22-09-2020
in ITA No.307/2015 passed by the High Court of Karnataka at
Bengaluru)
THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s)
VERSUS
M/S MANDAVI BUILDERS Respondent(s)
(With appln.(s) for I.R. and IA No.123748/2021-EXEMPTION FROM
FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 29-10-2021 This petition was called on for hearing today.
CORAM :
HON'BLE DR. JUSTICE D.Y. CHANDRACHUD
HON'BLE MRS. JUSTICE B.V. NAGARATHNA
For Petitioner(s) Mr. Balbir Singh, ASG
Mr. Udai Khanna, Adv.
Mr. D.L. Chidananda, Adv.
Mr. Shyam Gopal, Adv.
Mr. Siddhant Kohli, Adv.
Mr. Varun Chugh, Adv.
Mr. Raj Bahadur Yadav, AOR
For Respondent(s)
Signature Not Verified
Digitally signed by
Chetan Kumar
Date: 2021.10.30
12:43:24 IST
Reason:
SLP(C) 15401/2021
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UPON hearing the counsel the Court made the following
O R D E R
1 We have heard Mr Balbir Singh, learned Additional Solicitor General for the petitioner.
2 An amendment was made to Section 801B (10) by the insertion of Clauses
(e) and (f). Hence, for assessment year 2011-2012, pertaining to the same assessee, Leave has been granted in SLP(C) No 11932 of 2021 on 19 August 2021.
3 The above amendment however came into effect from 1 April 2010 and has no application for Assessment Year 2010-11 corresponding to financial year 2009-2010. Since the assessment year in the present case is 2010-2011, the present Special Leave Petition stands on a distinct footing.
4 Having considered the judgment of the High Court and in view of the above legal position, we are not inclined to entertain the Petition under Article 136 of the Constitution.
5 The Special Leave Petition is dismissed.
6 Pending applications, if any, stand disposed of.
(CHETAN KUMAR) (SAROJ KUMARI GAUR)
A.R.-cum-P.S. Court Master