ITEM NO.58 COURT NO.5 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CC 6004/2013 Petition(s) for Special Leave to Appeal (Civil)....../2013 (From judgement and order dated 09/07/2012 in ITA No.1163/2009 of HIGH COURT OF JUDICATURE AT BOMBAY) C.I.T. -3 MUMBAI Petitioner(s) VERSUS M/S. D.B.S.FINANCIAL SERVICES LTD. Respondent(s) (With appln(s) for c/delay in filing SLP and office report ) Date: 22/03/2013 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE JAGDISH SINGH KHEHAR For Petitioner(s) Mr.Gaurav Banerjee, ASG Ms.Sadhana Sandhu, Adv. Ms.S.A.Haseeb, Adv. Mrs Anil Katiyar,Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Delay in filing Special Leave Petition is condoned. High Court, while admitting I.T.A.No.1163 of 2009, has accepted that appeal requires to be heard only on Question No."A" and has rejected Question Nos."B, C & D". We are of view that if Revenue is permitted to raise Question Nos."B, C & D", at appropriate stage, it will satisfy both parties. Therefore, while rejecting this petition, we permit petitioner herein to raise Question Nos."B, C & D", if they so desire at appropriate stage. : 2 : With these observations, Special Leave Petition is disposed of. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar C.I.T.-3, Mumbai v. M/s. D.B.S. Financial Services Ltd