(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Special Leave Petition (Civil) Diary No(s). 29286/2022, decided on November 25, 2022
Deputy Commissioner of Income Tax 3(3)(1) Mumbai and Others ______________________________________________ Petitioner(s);
v.
Sidhmicro Equities Private Limited __________________ Respondent.
(IA No. 151695/2022-Condonation of Delay in Filing)
Special Leave Petition (Civil) Diary No(s). 29286/2022; WPL No. 5496/2022; and IA No. 151695/2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. We are not inclined to interfere with the impugned judgment for the reason that in this case the reopening is after four years and it is apparent that the assessee had made discloser of payment and deduction of Rs. 3.6 crores while computing capital gains in the regular assessment proceedings.
3. Recording the aforesaid, the special leave petition is dismissed.
4. Pending application(s), if any, shall stand disposed of.
———
