SLP CC 790/15 1 ITEM NO.28 COURT NO.6 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)......CC 790/2015 (Arising out of impugned final judgment and order dated 10/07/2014 in TA No. 483/2012 passed by High Court of Bombay) COMMISSIONER OF INCOME TAX-II Petitioner(s) VERSUS M/S LARSEN AND TOUBRO LTD. Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) Date : 22/01/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE PRAFULLA C. PANT For Petitioner(s) Mr. P.S. Narasimha, ASG Mr. Pravesh Thakur, Adv. Ms. Swanupma Chaturvedi, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. Heard Mr. P.S. Narasimha, learned Additional Solicitor General for petitioner. It is submitted by him that High Court in law could have set aside order Signature Not Verified imposing penalty, but there should not have been imposition Digitally signed by Chetan Kumar Date: 2015.01.22 16:28:39 IST Reason: of costs. In our considered opinion, submission advanced by learned Additional Solicitor General is justified and, accordingly, cost imposed in paragraph 7 and other SLP CC 790/15 2 directions contained in paragraphs 7 and 8 of impugned order are set aside. We have not issued notice to assessee as assessee would not have any concern with this, for we have not interfered with quashing of order imposing penalty. With aforesaid modification in order of High Court, special leave petition stands disposed of. (Chetan Kumar) (H.S. Parasher) Court Master Court Master Commissioner of Income-Tax-II v. M/s Larsen And Toubro Ltd