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Supreme Court - Daily Orders

Assistant Commissioner Of Income Tax ... vs Vodafone Essar Gujrat Limited on 29 March, 2023

Bench: S. Ravindra Bhat, Dipankar Datta

     ITEM NO.23                          COURT NO.14                 SECTION III

                               S U P R E M E C O U R T O F      I N D I A
                                       RECORD OF PROCEEDINGS

     SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7912/2023

     (Arising out of impugned final judgment and order dated 03-03-2020
     in TA No. 65/2009 passed by the High Court Of Gujarat At Ahmedabad)

     ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8                   Petitioner(s)

                                                VERSUS

     VODAFONE ESSAR GUJRAT LIMITED                                   Respondent(s)

     (FOR ADMISSION and I.R. and IA No.52558/2023-CONDONATION OF DELAY
     IN FILING and IA No.52562/2023-EXEMPTION FROM FILING C/C OF THE
     IMPUGNED JUDGMENT )

     Date : 29-03-2023 This petition was called on for hearing today.

     CORAM :
                         HON'BLE MR. JUSTICE S. RAVINDRA BHAT
                         HON'BLE MR. JUSTICE DIPANKAR DATTA



     For Petitioner(s)            Mr. Raj Bahadur Yadav, AOR
                                  Mr. N Venkatraman, A.S.G.
                                  Mr. Rupesh Kumar, Adv.
                                  Mrs. Alka Agarwal, Adv.
                                  Mr. S A Haseeb, Adv.
                                  Mr. Anita Sahni, Adv.
                                  Mr. V C Bharathi, Adv.
                                  Ms. Alka Agrawal, Adv.
                                  Mr. Syed Abdul Haseeb, Adv.
                                  Mr. Sandeep Pandhi, Adv.
                                  Mr. Manish Pushkarna, Adv.



     For Respondent(s)             Mr. Sachit Jolly, Adv.
                                   Ms. Soumya Singh, Adv.
                                   Ms. Disha Jham, Adv.
                                   Mr. Sohum Dua, Adv.
                                   Ms. B. Vijayalakshmi Menon, AOR
Signature Not Verified

Digitally signed by
Harshita Uppal
Date: 2023.03.29
17:00:22 IST
Reason:




                                                 1
          UPON hearing the counsel the Court made the following
                             O R D E R

Delay condoned.

Having heard counsel for the parties, this Court is of the opinion that no interference is called for. However, the issue of eligibility of claim, set off of losses for subsequent assessment years (2002-2003 to 2004-2005) is however kept open.

The special leave petition is dismissed subject to the above observations.

Pending applications, if any, are disposed of. (HARSHITA UPPAL) (MATHEW ABRAHAM) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH) 2