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Supreme Court - Daily Orders

Pr. Commissioner Of Income Tax Central 2 vs S.S. Con Build Pvt. Ltd. on 4 May, 2023

Bench: M.R. Shah, C.T. Ravikumar

     ITEM NO.34                              COURT NO.4                  SECTION XIV

                    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). 7799/2023
     (Arising out of impugned final judgment and order dated 22-03-2022
     in ITA No. 57/2022 passed by the High Court Of Delhi at New Delhi)

     PR. COMMISSIONER OF INCOME TAX CENTRAL 2                             Petitioner(s)

                                                    VERSUS
     S.S. CON BUILD PVT. LTD.                                             Respondent(s)

     (FOR ADMISSION and I.R. and IA No.20346/2023-CONDONATION OF DELAY
     IN FILING )

     WITH
     SLP(C) No. 7798/2023 (XIV)
     ( IA No.20022/2023-CONDONATION OF DELAY IN FILING and IA
     No.20028/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

     Date : 04-05-2023 This petition was called on for hearing today.

     CORAM :                 HON'BLE MR. JUSTICE M.R. SHAH
                             HON'BLE MR. JUSTICE C.T. RAVIKUMAR

     For Petitioner(s)                 Mr. N Venkatraman, A.S.G.
                                       Mr. Raj Bahadur Yadav AOR
                                       Mr. V Chandrashekhara Bharathi, Adv.
                                       Ms. Manvi Dikshit Sharma, Adv.
                                       Mr. Dhawal Uniyal, Adv.
                                       Mr. Shashank Bajpai, Adv.
                                       Mr. Ishaan Sharma, Adv.
     For Respondent(s)
               UPON hearing the counsel the Court made the following
                                  O R D E R

The issue involved in the present petitions is squarely covered against the Revenue in view of the decision of this Court in the case of Principal Commissioner of Income Tax, Central -3 Vs. Abhisar Buildwell P. Ltd. passed in Civil Appeal No. 6580/2021 on 24.04.2023.

The present Special Leave Petitions stand dismissed. Signature Not Verified Digitally signed by Neetu Sachdeva Date: 2023.05.09 Pending applications shall stand disposed of. 16:20:01 IST Reason:

     (NEETU SACHDEVA)                                                (NAND KISHOR)
     ASTT. REGISTRAR-cum-PS                                       COURT MASTER (NSH)