ITEM NO.26 COURT NO.4 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CC 20913/2013 Petition(s) for Special Leave to Appeal (Civil)....../2013 (From judgement and order dated 06/05/2013 in ITA No.445/2013 of HIGH COURT OF GUJARAT AT AHMEDABAD) CIT Petitioner(s) VERSUS MEGHMANI ORGANICS LTD Respondent(s) (With appln(s) for c/delay in filing SLP and office report ) Date: 09/12/2013 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE MADAN B. LOKUR For Petitioner(s) Mr.Gaurab Banerji, ASG Ms.Rashmi Malhotra, Adv. Ms.Gargi Khanna, Adv. For Mrs Anil Katiyar,Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. issue raised in this Special Leave Petition is identical with issue raised and considered by this Court in Civil Appeal No.5888 of 2013, dated 18.07.2013, in case of Commissioner of Income Tax, Gujarat Vs. Vijaybhai N.Chandrani, reported in (2013) 357 ITR 713 (SC). Following aforesaid decision, this Special Leave Petition is also disposed of in same terms, observations, conditions and directions. Ordered accordingly. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar CIT v. Meghmani Organics Ltd