Assistant Commissioner Of Income Tax vs Shelf Drilling Ron Tappmeyer Limited on 22 September, 2023

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Supreme Court - Daily Orders

Assistant Commissioner Of Income Tax vs Shelf Drilling Ron Tappmeyer Limited on 22 September, 2023

Bench: B.V. Nagarathna

     ITEM NO.36                                  COURT NO.15                    SECTION IX

                                   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.20569-20572/2023

     (Arising out of impugned final judgment and order dated 04-08-2023
     in WP No. 2340/2021 04-08-2023 in WP No. 2661/2021 04-08-2023 in WP
     No. 3059/2021 04-08-2023 in WP No. 3060/2021 passed by the High
     Court of Judicature at Bombay)

     ASSISTANT COMMISSIONER OF INCOME TAX
     (International Taxation) & ORS.                                        Petitioner(s)

                                                    VERSUS

     SHELF DRILLING RON TAPPMEYER LIMITED                                   Respondent(s)

     (IA No.188643/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED
     JUDGMENT and IA No.188644/2023-PERMISSION TO FILE ADDITIONAL
     DOCUMENTS/FACTS/ANNEXURES)

     Date : 22-09-2023 These petitions were called on for hearing today.

     CORAM :
                             HON'BLE MRS. JUSTICE B.V. NAGARATHNA
                             HON'BLE MR. JUSTICE UJJAL BHUYAN

     For Petitioner(s)                 Mr. N Venkatraman, A.S.G.
                                       Mr. H. Raghvendra Rao, ADV.
                                       Mr. Raj Bahadur Yadav, AOR
                                       Mr. H R Rao, Adv.
                                       Ms. Swarupma Chaturvedi, Adv.
                                       Mr. V Chandrashekhara Bharathi, Adv.
                                       Mr. Udai Khanna, Adv.
                                       Mr. Ashok Panigrahi, Adv.
                                       Mrs. A Deepa, Adv.

     For Respondent(s)                 Mr. J.D. Mistri, Sr. Adv.
                                       Mr. Nitesh Joshi, Adv.
                                       Mr. Kunal Cheema, AOR
                                       Mr. Shivam Dube, Adv.
                                       Mr. Raghav Deshpande, Adv.

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

Signature Not Verified Issue notice to the respondents.

Digitally signed by

Neetu Khajuria Date: 2023.09.23 12:43:56 IST Reason: We have heard learned Additional Solicitor General for the petitioners and learned Senior Counsel Shri J.D. Mistri for the 1 respondent-assessee.

Having heard the respective senior counsel for the parties, we observe that the impugned judgment shall not be cited as a precedent in any other subsequent matter until further orders. We also clarify that the operative portion of the judgment shall apply only insofar as the respondents herein are in question.

  (KRITIKA TIWARI)                                      (MALEKAR NAGARAJ)
SENIOR PERSONAL ASSISTANT                              COURT MASTER (NSH)




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Supreme Court - Daily Orders