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Commissioner Of Income Tax ... vs Gandhinagar Urban Development ... on 31 January, 2023

Bench: S. Ravindra Bhat, Dipankar Datta

     ITEM NO.7                            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

     Petition(s) for Special Leave to Appeal (C)                  No(s).      10745/2022

     (Arising out of impugned final judgment and order dated 24-01-2022
     in TA No. 131/2022 passed by the High Court of Gujarat at
     Ahmedabad)

     COMMISSIONER OF INCOME TAX (EXEMPTIONS)                                 Petitioner(s)

                                                  VERSUS

     GANDHINAGAR URBAN DEVELOPMENT AUTHORITY            Respondent(s)
     (FOR ADMISSION and I.R. and IA No.85531/2022-EXEMPTION FROM FILING
     C/C OF THE IMPUGNED JUDGMENT )

     Date : 31-01-2023 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. N Venkataraman, A.S.G.
                                    Mr. Raj Bahadur Yadav, AOR
                                    Mr. Sidharth Sinha, Adv.
                                    Mr. Mahaling Pandarge, Adv.
                                    Mr. Shiv Mangal Sharma, Adv.
                                    Mr. Vishkha, Adv.
                                    Mr. Shashank Bajpai, Adv.
                                    Ms. Meena Devi, adv.
                                    Mr. Prasenjit Sarkar, Adv.
     For Respondent(s)

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

The impugned order does not call for interference, having regard to the law declared by the Judgment of this Court in the case of “Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority” 2022 SCC Online SC 1461. The special leave petition is accordingly dismissed.

Digitally signed by NEETA SAPRA Date: 2023.02.01 17:26:47 IST Reason: All pending applications are disposed of.

     (NEETA SAPRA)                                                      (MATHEW ABRAHAM)
     COURT MASTER (SH)                                                 COURT MASTER (NSH)