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Supreme Court - Daily Orders

Apollo Tyres Ltd. vs The Assistant Commissioner Of Income ... on 12 January, 2022

Bench: A.M. Khanwilkar, C.T. Ravikumar

                                                  1

     ITEM NO.15                Court 3 (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

     Petitions for Special Leave to Appeal (C)              Nos.    21096-21097/2021

     (Arising out of impugned final judgment and order dated 13-09-2021
     in ITA No. 225/2019 13-09-2021 in ITA No. 238/2019 passed by the
     High Court of Kerala at Ernakulam)

     APOLLO TYRES LTD.                                               Petitioner(s)

                                                 VERSUS

     THE ASSISTANT COMMISSIONER OF INCOME TAX                        Respondent(s)

     (FOR ADMISSION and I.R. )

     Date : 12-01-2022 These petitions were called on for hearing today.

     CORAM :
                         HON'BLE MR. JUSTICE A.M. KHANWILKAR
                         HON'BLE MR. JUSTICE C.T. RAVIKUMAR


     For Petitioner(s)             Mr.   Joseph Markos, Sr. Adv.
                                   Mr.   Atul Shankar Vinod, Adv.
                                   Mr.   Abraham Markos, Adv.
                                   Mr.   Kannan Gopal Vinod, Adv.
                                   Mr.   M. P. Vinod, AOR
     For Respondent(s)


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

Learned counsel for the petitioner submits that the High Court had non-suited the petitioner merely because of the rejection of the earlier writ petition involving similar contention.

Signature Not Verified The petitioner, however, is relying on the decisions Digitally signed by NEETU KHAJURIA Date: 2022.01.12 18:32:54 IST Reason: of other High Courts, as noted in paragraph 5 of the impugned judgment, which has taken a contrary view. 2 The fact that decision in the petitioner’s earlier petition had attained finality, will not come in the way of the petitioner because that petition was dismissed merely on the ground of delay.

Issue notice, returnable within four weeks. Dasti, in addition, is permitted.




     (NEETU KHAJURIA)                       (RANJANA SHAILEY)
       COURT MASTER                            COURT MASTER