(R.M. Lodha and Shiva Kirti Singh, JJ.)
Sin Oceanic Shipping Asa Norway ________ Appellant
v.
Auth. for Advance Rulings & Ors. _________ Respondent(s)
Civil Appeal No. 899 of 2014, decided on January 24, 2014
[arising out of S.L.P. (Civil) No. 37386 of 2012]
With
Civil Appeal No. 900 of 2014
[arising out of S.L.P. (Civil) No. 1473 of 2013]
The Order of the court was delivered by
Order
1. Leave granted.
2. In light of the order dated December 13, 2013 passed by the Authority for Advance Rulings (Income Tax), New Delhi (for short, ‘Authority’) in A.A.R. No. 1309 of 2012, the learned counsel for the common appellant in both the appeals and learned senior counsel for the respondents agree that the impugned order may be set aside and A.A.R. Nos. 932-933 of 2010 be restored to the file of the Authority.
3. Accordingly, the impugned order dated 14.08.2012 passed by the High Court and the ruling given by the Authority are set aside. A.A.R. Nos. 932-933 of 2010 is restored to the file of the Authority for fresh ruling in accordance with law.
4. Civil Appeals are disposed of as above with no order as to costs.
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