Supreme Court - Daily Orders
Commissioner Of Income Tax (It 4) vs M/S Siemens Nixdorf Information ... on 11 April, 2023
Bench: B.R. Gavai, Aravind Kumar
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ITEM NO.35 COURT NO.8 SECTION IX
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). 7350/2020
(Arising out of impugned final judgment and order dated 26-08-2019
in ITA No. 1366/2017 passed by the High Court Of Judicature At
Bombay)
COMMISSIONER OF INCOME TAX (IT 4) Petitioner(s)
VERSUS
M/S SIEMENS NIXDORF INFORMATION SYSTEMSE GMBH Respondent(s)
Date : 11-04-2023 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE B.R. GAVAI
HON'BLE MR. JUSTICE ARAVIND KUMAR
For Petitioner(s) Mr. Balbir Singh, A.S.G. (N.P.)
Mr. Shashank Bajpai, Adv.(N.P.)
Mr. B K Satija, Adv. (N.P.)
Mr. Padmesh Mishra, Adv. (N.P.)
Mr. Yuvraj Sharma, Adv. (N.P.)
Mr. Raj Bahadur Yadav, AOR (N.P.)
For Respondent(s) Mr. Percy J Pardiwalla, Sr. Adv.
Mr. Nitesh Joshi, Adv.
Mr. Rustom B. Hathikhanawala, AOR
UPON hearing the counsel the Court made the following
O R D E R
1. Delay condoned.
2. The matter has been called out twice, but on both occasions, none appears for the petitioner.
3. Apart from that, we find that there is no merit in the Signature Not Verified impugned order of the learned Income Tax Appellate Tribunal (for Digitally signed by Deepak Singh Date: 2023.04.12 17:42:51 IST Reason: short, ‘Tribunal’) which has given strong reasons for holding that 1 2 the concerned company would come in the meaning of Section 2(14) of the Income Tax Act.
4. The said findings of the Tribunal has been found to be correct in law by the Division Bench of the High Court.
5. In any case, the interpretation given by the Tribunal as well as the High Court is only with regard to a particular transaction. As such, we are not inclined to interfere with the impugned order under the extra ordinary jurisdiction of Article 136 of the Constitution of India.
6. The special leave petition is accordingly dismissed.
7. Pending application(s), if any, shall also stand disposed of.
(DEEPAK SINGH) (ANJU KAPOOR)
COURT MASTER (SH) COURT MASTER (NSH)
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