Supreme Court - Daily Orders
Dy. Commissioner Of Income Tax Circle ... vs Marwadi Shares And Finance Limited on 7 August, 2023
Bench: S. Ravindra Bhat, Aravind Kumar
ITEM NO.35 COURT NO.8 SECTION III
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(s). 28987/2018
(Arising out of impugned final judgment and order dated 07-03-2018
in SCA No. 17698/2017 passed by the High Court of Gujarat at
Ahmedabad)
DY. COMMISSIONER OF INCOME TAX CIRCLE (1) Petitioner(s)
VERSUS
MARWADI SHARES AND FINANCE LIMITED Respondent(s)
(IA No. 143452/2019 - APPROPRIATE ORDERS/DIRECTIONS)
WITH
SLP(C) No. 184/2019 (III)
(IA No. 147419/2019 - APPROPRIATE ORDERS/DIRECTIONS)
SLP(C) No. 185/2019 (III)
SLP(C) No. 1753/2019 (III)
Date : 07-08-2023 These matters were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE ARAVIND KUMAR
For Petitioner(s) Mr. Bhargava V. Desai, AOR
Ms. Devina Bhandari, Adv.
Mr. Balbir Singh, A.S.G.
Mr. Arijit Prasad, Sr. Adv.
Mr. Raj Bahadur Yadav, AOR
Mr. Rupesh Kumar, Adv.
Signature Not Verified
Ms. Niranjna Singh, Adv.
Digitally signed by
NEETA SAPRA
Date: 2023.08.10
Mr. Shashank Bajpai, Adv.
10:29:45 IST
Reason: Mr. Naman Tondon, Adv.
Mr. Rakesh Karela, Adv.
1
For Respondent(s) Mr. Bhargava V. Desai, AOR
Ms. Devina Bhandari, Adv.
Mr. Raj Bahadur Yadav, AOR
UPON hearing the counsel the Court made the following
O R D E R
SLP (c) No. 28987 of 2018 & SLP(C) No. 184 of 2019 In terms of Circular No. 17/2019 dated 08.08.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section, since the amount of tax involved is low, we are not inclined to interfere with the impugned order.
The special leave petitions are, accordingly, dismissed. SLP(C) No. 185 of 2019 & SLP(C) No. 1753 of 2019 Learned counsel Mr. Bhargava V. Desai submits that he has instructions to withdraw these petitions. Accordingly, the special leave petitions are dismissed as withdrawn.
(NEETA SAPRA) (BEENA JOLLY)
COURT MASTER (SH) COURT MASTER (NSH)
2