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Supreme Court - Daily Orders

Pr. Commissioner Of Income Tax 5 vs M/S Westlife Development Ltd. on 17 February, 2023

Bench: A.S. Bopanna, Hima Kohli

     ITEM NO.19                                 COURT NO.12               SECTION IX

                                   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). 2583/2023
     (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 )

     Date : 17-02-2023 This petition was called on for hearing today.

     CORAM :
                             HON'BLE MR. JUSTICE A.S. BOPANNA
                             HON'BLE MS. JUSTICE HIMA KOHLI

     For Petitioner(s)                 Mr. N Venkatraman, A.S.G.
                                       Mr. Rupesh Kumar, Adv.
                                       Mr. Piyush Beriwal, Adv.
                                       Mr. Ashok Panigrahi, Adv.
                                        Mr. Raj Bahadur Yadav, AOR
     For Respondent(s)

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

Delay condoned.

Heard Mr. N Venkatraman, the learned ASG. Though the High Court has relied on the earlier judgment to arrive at its conclusion, the learned ASG brings to our notice the judgment of this court in Principal Commissioner of Income Tax (Central)-2 Vs. Mahagun Reaitors(P) Ltd. (2022) SCC Online SC 407 wherein a issue of similar nature was considered. Signature Not Verified Digitally signed by SONIA BHASIN Date: 2023.02.18

Hence, issue notice.

12:24:53 IST

Reason:

     (SONIA BHASIN)                                                (DIPTI KHURANA)
     COURT MASTER (SH)                                           ASSISTANT REGISTRAR