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Deputy Commissioner Of Income Tax vs Corrtech International Pvt Ltd on 20 October, 2023

                                                                         SLP(C) No. 11506/2018

     ITEM NO.48                                COURT NO.3                     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 for Special Leave to Appeal (C) No. 11506/2018

     (Arising out of impugned final judgment and order dated 18-09-2017
     in SCA No. 13987/2017 passed by the High Court of Gujarat at
     Ahmedabad)

     DEPUTY COMMISSIONER OF INCOME TAX                                 Petitioner(s)

                                                   VERSUS

     CORRTECH INTERNATIONAL PVT LTD                                    Respondent(s)

     Date : 20-10-2023 This matter was called on for hearing today.

     CORAM :
                            HON'BLE MR. JUSTICE SANJIV KHANNA
                            HON'BLE MR. JUSTICE S.V.N. BHATTI

     For Petitioner(s)
                                       Mr. N. Venkatraman, A.S.G. (N/P)
                                       Mr. Raj Bahadur Yadav, AOR
                                       Mr. Raman Yadav, Adv.
                                       Mr. Rupesh Kumar, Adv.
                                       Mr. Chinmayee Chandra, Adv.
                                       Mr. Siddhant Kohli, Adv.
                                       Mrs. Gargi Khanna, Adv.
                                       Mr. V. Chandrashekhara Bharathi, Adv.
                                       Mr. Liz Mathew, Adv.
                                       Mr. Lalit Mohan, Adv.
     For Respondent(s)
                                       Mr. Tushar Hemani, Sr. Adv.
                                       Mr. D.N. Ray, Adv.
                                       Mr. Dillip Kumar Nayak, Adv.
                                       Ms. Disha Ray, Adv.
                                       Mrs. Sumita Ray, AOR

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

It is pointed out that the assessment order under Section 143(3) of the Income Tax Act, 1961 has been passed. Hence, to some Signature Not Verified Digitally signed by Deepak Guglani Date: 2023.10.21 extent the present special leave petition has become infructuous.

We would not like to decide the academic question raised, as there have been amendments in the Income Tax Act, 1961.

Recording the aforesaid and keeping the question(s) of law open, the present special leave petition stands dismissed as infructuous.

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