Supreme Court - Daily Orders
M/S Al Ameen Educational Trust vs Commissioner Of Income Tax on 14 September, 2021
Bench: M.R. Shah, A.S. Bopanna
ITEM NO.11 Court 13 (Video Conferencing) SECTION XI-A
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) Nos. 15679-15680/2018
(Arising out of impugned final judgment and order dated 13-03-2018
in ITA Nos. 199/2013 and 203/2013 passed by the High Court Of
Kerala At Ernakulam)
M/S AL AMEEN EDUCATIONAL TRUST Petitioner(s)
VERSUS
THE COMMISSIONER OF INCOME TAX Respondent(s)
Date : 14-09-2021 These petitions were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MR. JUSTICE A.S. BOPANNA
For Petitioner(s) Mr. C.U. Singh, Sr. Adv.
Mr. E. M. S. Anam, AOR
For Respondent(s) Mr. N. Venkataraman, ASG
Mr. Rupesh Kumar, Adv.
Mr. H. R. Rao, Adv.
Ms. Gargi Khanna, Adv.
Ms. Neela Kedar Gokhle, Adv.
Mr. Raj Bahadur Yadav, Adv.
Mrs. Anil Katiyar, AOR
UPON hearing the counsel the Court made the following
O R D E R
The issue involved in these petitions is imposition of penalty under Section 271D of the Income Tax Act for violation of the provisions of Section 269SS of the Act.
Today, when the present petitions are taken up for further hearing, Shri C.U. Singh, learned senior counsel appearing for the petitioner seeks permission to withdraw the Special Leave Signature Not Verified Petitions as the petitioner proposes to avail the benefit under the Digitally signed by R Natarajan Date: 2021.09.15 14:09:06 IST Reason: Direct Tax Vivad Se Vishwas Act, 2020.
Contd...
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In that view of the matter, the Special Leave Petitions stand dismissed as withdrawn unconditionally with the above- mentioned liberty.
As and when any application is made, the same be considered in accordance with law and on its own merits for which we have not expressed anything in favour of any party.
(NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER