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Supreme Court - Daily Orders

Commissioner Of Income Tax Jaipur Ii vs New Delhi State Bank Of India Manager on 26 July, 2022

Bench: M.R. Shah, B.V. Nagarathna

                                                  1

     ITEM NO.16                           COURT NO.11                SECTION XV

                               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).     12502/2017

     (Arising out of impugned final judgment and order dated 14-09-2016
     in ITA No. 179/2014 passed by the High Court Of Judicature For
     Rajasthan At Jaipur)

     COMMISSIONER OF INCOME TAX JAIPUR II                            Petitioner(s)

                                                 VERSUS

     STATE BANK OF INDIA                                             Respondent(s)

     WITH

     SLP(C) No. 1464/2018 (XV)
     IA No. 31091/2020 - AMENDMENT IN CAUSE TITLE)

     SLP(C) No. 2896/2018 (XV)

     SLP(C) No. 12503/2017 (XV)

     SLP(C) No. 11559/2018 (XV)

     SLP(C) No. 2192/2018 (XV)

     SLP(C) No. 2749/2018 (XV)

     Date : 26-07-2022 These petitions were called on for hearing today.

     CORAM :             HON'BLE MR. JUSTICE M.R. SHAH
                         HON'BLE MRS. JUSTICE B.V. NAGARATHNA

     For Petitioner(s)             Mr. N. Venkataraman, ASG
                                   Mr. V.C. Bharathi, Adv.
                                   Mr. Manish Pushkarna, Adv.
                                   Mohd. Akhil, Adv.
                                   Ms. Rukhmini Bobde, Adv.
                                   Mr. Raj Bahadur Yadav, AOR
                                   Mrs. Anil Katiyar, AOR

     For Respondent(s)             Mr.   Sanjay Jhanwar, Sr. Adv.
Signature Not Verified
                                   Mr.   Rajat Sharma, Adv.
                                   Mr.   Abhishek Sharma, Adv.
Digitally signed by R
Natarajan
Date: 2022.07.28
16:58:46 IST
Reason:                            Mr.   Tarun Gupta, AOR

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

2 Application seeking amendment in cause title is allowed. Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 14.09.2016 passed by the High Court of Judicature for Rajasthan at Jaipur in D.B. Income Tax Appeal No. 179/2014 and other allied tax appeals, the Revenue has preferred the present Special Leave Petitions.

At the outset, it is required to be noted that, while passing the impugned common judgment and order, the High Court has relied upon the decision of the Gujarat High Court dated 05.08.2016 in the case of Principal Commissioner of Income Tax-V vs. Shri Mahila Sewa Sahakari Bank Limited in Tax Appeal No. 531 of 2015. It is reported that against the said decision of the Gujarat High Court, a Special Leave Petition being SLP (C) D. No. 11018 of 2018 was preferred, which has been dismissed by this Court on 09.04.2018.

In that view of the matter when Special Leave Petition against the relied upon judgment has been dismissed, the present Special Leave Petitions also deserve to be dismissed and are, accordingly, dismissed.

Pending applications, if any, stand disposed of.

(R. NATARAJAN)                                           (NISHA TRIPATHI)
ASTT. REGISTRAR-cum-PS                                  ASSISTANT REGISTRAR