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ITEM NO.11 Court 3 (Video Conferencing) SECTION IX
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). 18779/2021
(Arising out of impugned final judgment and order dated 12-02-2020 in ITA(IT) No. 1101/2017 passed by the High Court Of Judicature At Bombay)
COMMISSIONER OF INCOME TAX 8 MUMBAI Petitioner(s)
VERSUS
PASHUPATI GRANITES PVT. LTD. Respondent(s)
(FOR ADMISSION and I.R. and IA No.146759/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 17-12-2021 This petition was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE C.T. RAVIKUMAR
For Petitioner(s) Mr. Balbir Singh, ASG Mr. Shyam Gopal, Adv. Ms. Swarupama Chaturvedi, Adv. Mr. Shiv Mangal Sharma, Adv. Mr. Kamlendra Mishra, Adv. Mr. Digvijay Dam, Adv.
Mr. Raj Bahadur Yadav, AOR For Respondent(s)
UPON hearing the counsel the Court made the following O R D E R
The short issue involved in this appeal is about
reckoning the limitation period in reference to the last
search operation conducted on 14.12.1998.
According to the appellants, order passed on
27.12.2000 must be considered as within time in light of
Section 158 BE.(2)(b) read with explanation ...