(D.Y. Chandrachud and B.V. Nagarathna, JJ.)
Petition(s) for Special Leave to Appeal (C) No. 15401/2021, decided on October 29, 2021
Commissioner of Income Tax and Another __________ Petitioner(s);
v.
Mandavi Builders ________________________________ Respondent.
(With appln.(s) for I.R. and IA No. 123748/2021-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No. 15401/2021; ITA No. 307/2015; and IA No. 123748/2021
The Order of the court was delivered by
Order
1. We have heard Mr. Balbir Singh, learned Additional Solicitor General for the petitioner.
2. An amendment was made to Section 801B (10) by the insertion of Clauses (e) and (f). Hence, for assessment year 2011-2012, pertaining to the same assessee, Leave has been granted in SLP(C) No 11932 of 2021 on 19 August 2021.
3. The above amendment however came into effect from 1 April 2010 and has no application for Assessment Year 2010-11 corresponding to financial year 2009-2010. Since the assessment year in the present case is 2010-2011, the present Special Leave Petition stands on a distinct footing.
4. Having considered the judgment of the High Court and in view of the above legal position, we are not inclined to entertain the Petition under Article 136 of the Constitution.
5. The Special Leave Petition is dismissed.
6. Pending applications, if any, stand disposed of.
———
