The Deputy Commissioner Of Income Tax vs. Aditya Birla Finance Limited
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Order Issued After Hearing
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Case Registered
Listed On:
6 Oct 2023
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Order Text
ITEM NO.13 COURT NO.11 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). 29544/2023
(Arising out of impugned final judgment and order dated 01-09-2022 in WA No. 60/2022 passed by the High Court of Judicature at Madras)
THE DEPUTY COMMISSIONER OF INCOME TAX & ANR. Petitioner(s)
VERSUS
ADITYA BIRLA FINANCE LIMITED & ORS. Respondent(s)
(IA No.171407/2023-CONDONATION OF DELAY IN FILING and IA No.171408/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA NO. 201808/2023 – FOR TAKING ON RECORD NECESSARY DOCUMENTS)
Date : 06-10-2023 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE PANKAJ MITHAL
| For Petitioner(s) | Mr. N Venkataraman, A.S.G.<br>Mr. Raj Bahadur Yadav, AOR<br>Mr. V Chandrashekhara Bharathi, Adv.<br>Mr. A K Kaul, Adv.<br>Mr. H R Rao, Adv.<br>Mr. Shashank Bajpai, Adv. |
|---|---|
| For Respondent(s) | Mr. Anmol Chandan, Adv.<br>Mr. Chander Uday Singh, Sr. Adv.<br>Mr. Lalit Kataria, Adv.<br>Mr. Ashish<br>Wad, Adv.<br>Mrs. Tamali<br>Wad, Adv.<br>Mr. Rahul<br>Unnikrishnan, Adv.<br>Mr. Ajeyo Sharma, Adv.<br>Ms. Pooja Zaveri, Adv.<br>Ms. Bidya Mohanty, Adv.<br>Ms. Kirti<br>Sharma, Adv.<br>M/S. J S Wad And Co, AOR |
UPON hearing the counsel the Court made the following O R D E R
Delay condoned.
It is not in dispute that before filing of this Special Leave
Petition, the auction sale has been completed. The documents produced on record show that the sale certificate has been issued and the auction purchasers have been placed in possession. Only on the basis of this factual aspect, we decline to entertain this Special Leave Petition. The same is, accordingly, dismissed. However, the question of law is kept open.
Pending applications stand disposed of accordingly.
(ASHISH KONDLE) (AVGV RAMU)
COURT MASTER (SH) COURT MASTER (NSH)