(Sanjiv Khanna and M.M. Sundresh, JJ.)
Special Leave Petition (Civil) Diary No(s). 2813/2023, decided on February 10, 2023
Principal Commissioner of Income Tax Central 1 __________ Petitioner;
V.
Hindusthan Engineering and Industries Limited __________ Respondent.
(IA No. 22337/2023-Condonation of Delay in Filing and IA No. 22338/2023-Exemption From Filing C/C of the Impugned Judgment)
Special Leave Petition (Civil) Diary No(s). 2813/2023; ITAT No. 70/2017; IA No. 22337/2023; and IA No. 22338/2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. Having examined the agreement to sale, we do not find this a case of Slump Sale.
3. Recording the aforesaid, the special leave petition is dismissed.
4. Pending application(s), if any, shall stand disposed of.
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