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The Pr. Commissioner Of Income Tax 2 vs M/S B. Rangaswamy Naidu Orchards Pvt. ... on 22 October, 2021

Bench: Sanjiv Khanna, Bela M. Trivedi

      ITEM NO.2                      Court 16 (Video Conferencing)            SECTION XII

                                     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). 12995/2020

      (Arising out of impugned final judgment and order dated 11-06-2019
      in TC No. 745/2018 passed by the High Court of Judicature at
      Madras)
      PR. COMMISSIONER OF INCOME TAX 2                      Petitioner(s)

                                                        VERSUS

      M/S B. RANGASWAMY NAIDU ORCHARDS PVT. LTD.                                Respondent(s)

      (FOR ADMISSION and I.R. and IA No.82838/2020-CONDONATION OF DELAY
      IN FILING )

      Date : 22-10-2021 This petition was called on for hearing today.

      CORAM :                   HON'BLE MR. JUSTICE SANJIV KHANNA
                                HON'BLE MS. JUSTICE BELA M. TRIVEDI

      For Petitioner(s)                   Mr.   Balbir Singh Ld ASG
                                          Mr.   Niranjana Singh, Adv.
                                          Mr.   Chinmayee Chandra, Adv.
                                          Mr.   Shyam Gopal, Adv.
                                          Mr.   Sughosh Subramanyam, Adv
                                          Mr.   Raj Bahadur Yadav, AOR

                                          Mrs. Anil Katiyar, AOR

      For Respondent(s)

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

The petitioner would file an affidavit indicating the accounting treatment given in the books of the assessee company and M/s Gestione Consulting India Pvt. Ltd. in respect of payment made by the latter to the third parties in respect of the land in question. The said affidavit would be filed within a period of three weeks.

Digitally signed by Dr. Mukesh Nasa Date: 2021.10.22 17:32:51 IST Reason: List the matter after four weeks.

(BABITA PANDEY) (ANITA RANI AHUJA) COURT MASTER (SH) ASSISTANT REGISTRAR