(S. Ravindra Bhat and Dipankar Datta, JJ.)
Special Leave Petition (Civil) Diary No(s). 7912/2023, decided on March 29, 2023
Assistant Commissioner of Income Tax Circle 8 __________ Petitioner;
v.
Vodafone Essar Gujrat Limited ______________________ Respondent.
(For Admission and I.R. and IA No. 52558/2023-Condonation of Delay in Filing and IA No. 52562/2023-Exemption From Filing C/C of the Impugned Judgment)
Special Leave Petition (Civil) Diary No(s). 7912/2023; TA No. 65/2009; IA No. 52558/2023; and IA No. 52562/2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. Having heard counsel for the parties, this Court is of the opinion that no interference is called for.
3. However, the issue of eligibility of claim, set off of losses for subsequent assessment years (2002-2003 to 2004-2005) is however kept open.
4. The special leave petition is dismissed subject to the above observations.
5. Pending applications, if any, are disposed of.
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