(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Civil Appeal No. 1926 of 2014, decided on September 1, 2022
Commissioner of Income Tax I ______________________ Appellant;
v.
UTI Bank Ltd. through its Manager _________________ Respondent.
With
SLP(C) No. 28946/2019
SLP(C) No. 844/2021
Civil Appeal No. 1926 of 2014; SLP(C) No. 28946/2019; and SLP(C) No. 844/2021
The Order of the court was delivered by
Order
Civil Appeal No. 1926 of 2014
1. In view of the findings of fact noticed by the High Court, the legal issue relating to disallowance under Section 14A of the Income Tax Act, 1961 would be covered against the Revenue in view of judgment of this Court in ‘South Indian Bank Ltd. v. Commissioner Of Income Tax’ [(2021) 10 SCC 153].
2. Recording the aforesaid the appeal is dismissed without any order as to costs.
3. Pending application(s), if any, shall stand disposed of.
SLP(C) No. 28946/2019 AND SLP(C) No. 844/2021
4. Re-list on 7th September, 2022.
Civil Appeal No(s). 1926/2014
The Commissioner of Income Tax I _________________ Appellant
v.
UTI Bank Ltd. through its Manager ________________ Respondent
WITH
SLP(C) No. 28946/2019 (IX)
(FOR ADMISSION and I.R. and IA No. 178558/2019-CONDONATION OF DELAY IN FILING)
SLP(C) No. 844/2021 (IX)
Date: 01-09-2022 These matters were called on for hearing today.
(Before Sanjiv Khanna and J.K. Maheshwari, JJ.)
UPON hearing the counsel the Court made the following
ORDER
CIVIL APPEAL NO. 1926/2014
5. The appeal is dismissed in terms of the signed order.
6. Pending application(s), if any, shall stand disposed of.
SLP(C) No. 28946/2019 AND SLP(C) No. 844/2021
7. Re-list on 7th September, 2022.
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