Commissioner Of Income Tax ... vs Symantec Asia Pacific Pte Ltd. on 3 July, 2023

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Supreme Court - Daily Orders

Commissioner Of Income Tax ... vs Symantec Asia Pacific Pte Ltd. on 3 July, 2023

Bench: Bela M. Trivedi

                                                                       SLP(C) Diary No. 17569/2023

     ITEM NO.24                                 COURT NO.3                     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. 17569/2023

     (Arising out of impugned final judgment and order dated 10-05-2022
     in ITA No. 147/2022 passed by the High Court of Delhi at New Delhi)

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

                                                    VERSUS

     SYMANTEC ASIA PACIFIC PTE LTD.                                     Respondent(s)

     (FOR ADMISSION and I.R. and IA No.105238/2023-CONDONATION OF DELAY
     IN FILING and IA No.105239/2023-EXEMPTION FROM FILING C/C OF THE
     IMPUGNED JUDGMENT)

     Date : 03-07-2023 This matter was called on for hearing today.

     CORAM :
                             HON'BLE MR. JUSTICE SANJIV KHANNA
                             HON'BLE MS. JUSTICE BELA M. TRIVEDI

     For Petitioner(s)
                                       Mr. N. Venkatraman, A.S.G. (N/P)
                                       Mr. Arijit Prasad, Sr. Adv. (N/P)
                                       Mr. Raj Bahadur Yadav, AOR
                                       Mr. Rupesh Kumar, Adv.
                                       Mrs. Rekha Pandey, Adv.
                                       Mr. V. Chandrashekhara Bharathi, 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 of this Court dated Signature Not Verified 02.03.2021 in “Engineering Analysis Centre of Excellence Private Digitally signed by Deepak Guglani Date: 2023.07.04 19:46:21 IST Reason: Limited vs. The Commissioner of Income Tax & Anr.” reported in (2022) 3 SCC 321.

SLP(C) Diary No. 17569/2023

Learned counsel appearing for the Revenue states that a review petition has been filed against this judgment, which is currently pending, and the right of the Revenue to revive the present special 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 aforesaid 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.

(DEEPAK GUGLANI)                                       (R.S. NARAYANAN)
    AR-cum-PS                                         ASSISTANT REGISTRAR

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