(Surya Kant and J.K. Maheshwari, JJ.)
Principal Commissioner of Income Tax 15 _____________ Appellant;
v.
Strides Arcolab Ltd. ______________________________ Respondent.
Civil Appeal No. 9009/2022 (@Special Leave Petition (Civil) No. 30441/2019), decided on November 29, 2022
The Order of the court was delivered by
Order
1. Leave granted.
2. As per the Office Report, service is complete on the sole respondent but no one has entered appearance on behalf of the Respondent – Assessee.
3. Mr. Balbir Singh, learned Additional Solicitor General appearing for the appellant submits that the issue involved in this appeal is squarely answered in favour of the Revenue by a three-Judge Bench of this Court vide Judgment dated 12-10-2022 in “Checkmate Services Private Limited v. Commissioner of Income Tax-I)” Reported in (2022) SCC OnLine 1423.
4. In view of the above, the impugned judgment dated 22.03.2019 passed by the High Court of Judicature at Bombay is set aside and the Appeal is allowed in terms of the cited decision.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 9296/2018
(Arising out of impugned final judgment and order dated 11-09-2017 in ITA No. 599/2017 passed by the High Court of Delhi at New Delhi)
Principal Commissioner of Income Tax 7.….Petitioner(s)
v.
Planman HR Pvt. Ltd.….Respondent(s)
(IA No. 43060/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
WITH
SLP(C) No. 17122/2019 (IX)
SLP(C) No. 30441/2019 (IX)
SLP(C) No. 10831/2022 (IX)
(IA No. 86138/2022 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 11307/2022 (IX)
(FOR ADMISSION and I.R.)
SLP(C) No. 28222/2018 (XIV)
(FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 139667/2018)
Date : 29-11-2022 These matters were called on for hearing today.
(Before Surya Kant and J.K. Maheshwari, JJ.)
UPON hearing the counsel the Court made the following
ORDER
Special Leave Petition (C) Nos. 9296/2018 & 28222/2018:-
5. Learned counsel appearing for the parties seek adjournment on the ground of personal difficulty of the arguing counsel.
6. As per the Office Report, service is complete in both the matters but counter affidavits have not been filed so far.
7. Let the counter affidavits be filed in the matters before the next date of hearing.
SLP(C) No. 17122/2019:-
8. As per the Office Report, service is not complete on the sole respondent.
9. Counsel for the petitioner is directed to take appropriate steps to get the service effected on the sole respondent.
10. Let fresh notice be issued in the matter.
11. Dasti service, in addition, is granted.
SLP(C) No. 30441/2019:-
12. Leave granted.
13. The appeal is allowed, in terms of the signed Order.
SLP(C) No. 10831/2022 & SLP(C) No. 11307/2022:-
14. At the joint request made by learned Senior counsel appearing for the parties seeking adjournment, list all the aforesaid matters after four weeks.
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