INCOME TAX OFFICER v. SHREE ANNAPURNA CONDUCTORS LTD.

ITEM NO.25 COURT NO.14 SECTION XI-A 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). 10170/2023 (Arising out of impugned final judgment and order dated 20-05-2022 in WP(C) No. 13117/2022 passed by the High Court Of Orissa At Cuttack) INCOME TAX OFFICER & ORS. Petitioner(s) VERSUS SHREE ANNAPURNA CONDUCTORS LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.58649/2023-CONDONATION OF DELAY IN FILING and IA No.58654/2023-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. Shashank Bajpai, Adv. Mr. V C Bharathi, Adv. Mrs. Anita Sahni, Adv. Mr. Rupesh Kumar, Adv. Mr. S A Haseeb, Adv. Mr. Sandeep Pandhi, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. This Court, having regard to the extremely low amount involved, no purpose would be served in entertaining the special leave petition. The amount is far below the tax effect prescribed for. However, the question of law urged is kept open. The special leave petition is dismissed in the above terms. Pending applications, if any, are disposed of. (HARSHITA UPPAL) (MATHEW ABRAHAM) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)