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PRINCIPAL COMMISSIONER OF INCOME TAX 3 v. M/S SURAT NAGRIK SAHAKARI BANK LTD.

Supreme Court of India | Diary 10008/2019

Status

ROP - of Main Case

Decided On

Bench

HON'BLE MR. JUSTICE UDAY UMESH LALIT and HON'BLE MR. JUSTICE VINEET SARAN

Petitioner

PRINCIPAL COMMISSIONER OF INCOME TAX 3

Respondent

M/S SURAT NAGRIK SAHAKARI BANK LTD.

Primary Holding

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Full Judgment Text

ITEM NO.39 COURT NO.8 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 for Special Leave to Appeal (C) No.14940/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in TA No.1015/2018 passed by the High Court Of Gujarat At Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX-3 Petitioner VERSUS M/s. SURAT NAGRIK SAHAKARI BANK LTD. Respondent (FOR ADMISSION and I.R.; IA No.80614/2019 – FOR CONDONATION OF DELAY IN FILING; IA No.80617/2019 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT; and, IA No.80616/2019 – FOR CONDONATION OF DELAY IN REFILING) Date : 26-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Dhruv Aggarwal, Sr. Adv. Ms. Purnima Bhat Kak, Adv. Ms. Sunita Rani Singh, Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Though notice was issued on 02.07.2019, in view of the latest Circular dated 08.08.2019 issued by the CBDT, we see no reason to interfere in the matter. This special leave petition is dismissed, leaving all questions of law open. Pending application(s), if any, shall stand disposed of. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.6 COURT NO.8 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.10008/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in TA No.1015/2018 passed by the High Court Of Gujarat At Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS M/s. SURAT NAGRIK SAHAKARI BANK LTD. Respondent(s) (FOR ADMISSION and I.R.; IA No.80614/2019-CONDONATION OF DELAY IN FILING; IA No.80617/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT; and, IA No.80616/2019-CONDONATION OF DELAY IN REFILING) Date : 02-07-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Dhruv Aggarwal, Sr. Adv. Ms. Purnima Bhat Kak, Adv. Ms. Sunita Rani Singh, Adv. Mr. S.R. Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Mr. Dhruv Aggarwal, learned Senior Counsel invited our attention to the decision of this Court in Skylight Hospitality LLP v. Assistant Commissioner of Income Tax , (2018) 13 SCC 147. Delay condoned. Issue notice, returnable in four weeks. List on 26.08.2019. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

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