(L. Nageswara Rao, S. Abdul Nazeer and Indu Malhotra, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 26525/2018, decided on January 28, 2021
Pr. Commissioner of Income Tax Vadodara 1 ___________ Petitioner;
v.
Petrofils Cooperative Limited Through Director _________ Respondent.
(Appln for early hearing)
With
SLP(C) No. 5287/2019 (III)
SLP(C) No. 7165/2019 (III)
SLP(C) No. 17222/2019 (III)
(For Addition/Deletion/Modification Parties)
SLP(C) No. 6792/2020 (III)
(With appls. for c/delay in filing SLP)
SLP(C) No. 11500/2020 (III)
(With appls. for c/delay in filing SLP)
Petition(s) for Special Leave to Appeal (C) No(s). 26525/2018; ITA No. 890/2017; SLP(C) No. 5287/2019 (III); SLP(C) No. 7165/2019 (III); SLP(C) No. 17222/2019 (III); SLP(C) No. 6792/2020 (III); and SLP(C) No. 11500/2020 (III)
The Order of the court was delivered by
Order
1. In view of the judgments on the interpretation of Section 32(2) of the Income Tax Act delivered by Delhi High Court, Gujarat High Court, Madras High Court and Bombay High Court, upheld by this Court by special leave petitions being dismissed, we do not agree with the learned Additional Solicitor General that the question of law has to be determined in these special leave petitions.
2. The special leave petitions are dismissed. Pending application(s), if any, shall stand disposed of.
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