(Krishna Murari and Ahsanuddin Amanullah, JJ.)
Special Leave Petition (Civil) Diary No(s). 2816/2023, decided on February 20, 2023
Additional Commissioner of Income Tax Bangalore ________ Petitioner;
v.
Wipro Limited ___________________________________ Respondent.
(For Admission and I.R. and IA No. 28405/2023-Condonation of Delay in Filing)
Special Leave Petition (Civil) Diary No(s). 2816/2023; ITA No. 724/2019; and IA No. 28405/2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. The impugned judgment has been passed by the High Court relying upon the decision of this court in the case of “Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax” [(2022) 3 SCC 321].
3. We are informed that the Review Petition No. 1422 of 2021 titled as “Commissioner of Income Tax International Taxation v. Engineering Analysis Centre of Excellence Private Limited” is pending. We are also informed that another Division Bench in Civil Appeal Nos. 9834-9837/2013 has disposed of the said appeals by giving liberty to the petitioner that in case any order is passed in the review proceedings, it will be open to the parties to rely upon the said order.
4. In the aforesaid facts and circumstances, we also dispose of the petition on the same terms and it shall be open to the parties herein to initiate appropriate proceedings relying upon the said order passed in review.
5. Accordingly, the Special Leave Petition stands disposed of in the above terms. Pending application(s), if any, stand disposed of.
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