(B.V. Nagarathna and Prashant Kumar Mishra, JJ.)
Special Leave Petition (Civil) Diary No(s). 24006/2023, decided on July 5, 2023
Commissioner of Income Tax _________________________ Petitioner;
v.
GSI India _______________________________________ Respondent.
(IA No. 119174/2023-Condonation of Delay in Filing and IA No. 119175/2023-Exemption from filing C/C of the Impugned Judgment)
Special Leave Petition (Civil) Diary No(s). 24006/2023; ITA No. 151/2022; IA No. 119174/2023; and IA No. 119175/2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. We have heard learned counsel for the respective parties.
3. During the course of submission, learned counsel for the respondent drew our attention to the judgment of this Court in the case of Assistant Commissioner of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority (2023) 4 SCC 561.
4. He submitted that this Special Leave Petition could be dispose of in terms of the said judgment. The observations of this Court, inter alia, in para 282 would squarely apply to this case also.
5. In the circumstances, the impugned order is set aside.
6. The Special Leave Petition is disposed of in terms of the afore-stated judgment.
7. Pending applications shall stand disposed of.
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