(M.R. Shah and C.T. Ravikumar, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 8002/2023, decided on May 4, 2023
Principal Commissioner of Income Tax Central 1 __________ Petitioner;
v.
Saroj Sudhir Kothari _______________________________ Respondent.
Petition(s) for Special Leave to Appeal (C) No(s). 8002/2023 and ITA No. 689/2019
The Order of the court was delivered by
Order
1. The issue involved in the present petition 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 Petition stands dismissed.
3. Pending applications shall stand disposed of.
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