e(Rohinton Fali Nariman, Navin Sinha and K.M. Joseph, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 14708/2020, decided on January 20, 2021
Pr. Commissioner of Income Tax 4 and Another _______ Petitioner(s);
v.
Majestic Developers ______________________________ Respondent.
(For Admission and I.R.)
Petition(s) for Special Leave to Appeal (C) No(s). 14708/2020 and ITA No. 286/2018
The Order of the court was delivered by
Order
1. Having heard Sh. Balbir Singh, learned Additional Solicitor General, for some time, we are of the view that the impugned Judgment does not warrant any interference. However, we make it clear that the observations as to the scope of Section 310(2) of the Income Tax Act, made in the impugned Judgment are qua the State of Karnataka, given the particular local act in that case.
2. In view of the above, the Special Leave Petition is disposed of.
3. Pending interlocutory application(s), if any, is/are disposed of.
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