(M.R. Shah and C.T. Ravikumar, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 7799/2023, decided on May 4, 2023
Pr. Commissioner of Income Tax Central 2 ____________ Petitioner;
v.
S.S. Con Build Pvt. Ltd. __________________________ Respondent.
(For Admission and I.R. and IA No. 20346/2023-Condonation of Delay in Filing)
With
SLP(C) No. 7798/2023 (XIV)
(IA No. 20022/2023-Condonation of Delay in Filing and IA No. 20028/2023-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 7799/2023; ITA No. 57/2022; IA No. 20346/2023; SLP(C) No. 7798/2023 (XIV); IA No. 20022/2023; and IA No. 20028/2023
The Order of the court was delivered by
Order
1. The issue involved in the present petitions is squarely covered against the Revenue in view of the decision of this Court in the case of Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd. passed in Civil Appeal No. 6580/2021 on 24.04.2023.
2. The present Special Leave Petitions stand dismissed.
3. Pending applications shall stand disposed of.
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