(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Special Leave Petition (Civil) Diary No(s). 31445/2022, decided on November 11, 2022
Assistant Commissioner of Income Tax and Others ______ Petitioner(s);
v.
Oracle Financial Services Software Ltd. _______________ Respondent.
(For Admission and I.R. and IA No. 159398/2022-Condonation of Delay in Filing)
Special Leave Petition (Civil) Diary No(s). 31445/2022; WP No. 3563/2019; and IA No. 159398/2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. In the present special leave petition, the reopening was post four years and therefore, we are not inclined to issue notice as full facts had been disclosed by the assessee. The assessee is not required to state the law, which the Revenue feels may be attracted.
3. Accordingly, the special leave petition is dismissed.
4. Pending application(s), if any, shall stand disposed of.
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