(M.R. Shah and C.T. Ravikumar, JJ.)
Petition(s) for Special Leave to Appeal (C) Dy. No(s). 38142 of 2022, decided on January 2, 2023
Assistant Commissioner of Income Tax Central Circle 6(3) and Others _______________________________________________ Petitioner(s);
v.
E-Land Apparel Ltd. _______________________________ Respondent.
(For Admission and I.R. and IA No. 189096/2022-Condonation of Delay in Filing and IA No. 189097/2022-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) Dy. No(s). 38142/202; WP No. 951/2022; IA No. 189096/2022; and IA No. 189097/2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. In the peculiar facts and circumstances of the present case and considering the fact that a similar Special Leave Petition (C) No. 12643/2022 (Assistant Commissioner of Income Tax, Circle 6(2)(1), Mumbai v. CEAT Ltd.) has been dismissed vide order dated 10.10.2022 and having found that all the conditions required for re-assessment of the assessment of four years are not satisfied, we see no reason to interfere with the impugned judgment and order passed by the High Court in exercise of powers under Article 136 of the Constitution of India. The Special Leave Petition stands dismissed.
3. Pending applications, if any, shall stand disposed of.
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