(Ashok Bhushan, R. Subhash Reddy and M.R. Shah, JJ.)
Special Leave Petition (Civil) Diary No(s). 15267/2020, decided on December 18, 2020
Assistant Commissioner of Income Tax ________________ Petitioner;
v.
Avaya India Pvt. Ltd. ______________________________ Respondent.
(With IA No. 98914/2020-Condonation of Delay in Filing and IA No. 98916/2020-Exemption From Filing C/C of the Impugned Judgment)
Special Leave Petition (Civil) Diary No(s). 15267/2020; ITA No. 532/2019; IA No. 98914/2020; and IA No. 98916/2020
The Order of the court was delivered by
Order
1. Delay condoned.
2. The special leave petition is dismissed on the ground of low tax effect.
3. Question of law is left open.
4. Pending application stands disposed of.
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15267/2020
Assistant Commissioner of Income Tax ______________ Petitioner
v.
M/s. Avaya India Pvt. Ltd ________________________ Respondent
(With IA No. 98914/2020-CONDONATION OF DELAY IN FILING and IA No. 98916/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 18-12-2020 This petition was called on for hearing today.
(Before Ashok Bhushan, R. Subhash Reddy and M.R. Shah, JJ.)
For Petitioner(s) Mr. N. Venktaraman, ASG.
Mr. A. K. Panda, Sr. Adv.
Mr. Manish Pushkarna, Adv.
Mr. V. Chandrashekara Bharathi, Adv.
Mr. Digvijay Dam, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s) Dr. Shashwat Bajpai, Adv.
Mr. Mr. Praveen Swarup, AOR
UPON hearing the counsel the Court made the following
ORDER
5. The special leave petition is dismissed on the ground of low tax effect.
6. Question of law is left open.
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