(S. Ravindra Bhat and Dipankar Datta, JJ.)
Special Leave Petition (Civil) Diary No(s). 7901/2023, decided on March 29, 2023
Commissioner of Income Tax Exemptions and Another ___ Petitioner(s);
v.
Karnataka Industrial Area Development Board __________ Respondent.
(IA No. 52537/2023-Condonation of Delay in Filing)
Special Leave Petition (Civil) Diary No(s). 7901/2023; ITA No. 130/2021; and IA No. 52537/2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. The issue is covered by the judgment reported as “Ahmedabad Urban Delvelopment Authority v. Commissioner of Income Tax”, 2022 SCC OnLine SC 1461.
3. The special leave petition is dismissed in the light of the said judgment and the clarification.
4. Pending applications, if any, are disposed of.
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