ITEM NO.19 COURT NO.13 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)......CC No(s). 13235/2015 (Arising out of impugned final judgment and order dated 02/02/2015 in ITA No. 64/2014 passed by High Court Of Punjab & Haryana At Chandigarh) COMMISSIONER OF INCOME TAX-I, LUDHIANA Petitioner(s) VERSUS AMRIK SINGH PROP M/S. NEXO PRODUCTS (INDIA) Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 13331/2015 (With appln.(s) for c/delay in filing SLP and appln.(s) for c/delay in filing SLP and Office Report) Date : 27/07/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mukul Rohtagi,A.G. Mr. D.L.Chidananda,Adv. Mr. P.V.Yogeshwaran,Adv. Mr. P.L.Nigam,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. We are conscious of fact that certain special leave petitions are pending on interpretation that is to be given to Section 2(22)(e) of Income Tax Act, 1961. However, on facts of this case we are of opinion that no such issue arises for determination, as far as this case is concerned. Signature Not Verified Digitally signed by special leave petitions are dismissed. Suman Wadhwa Date: 2015.07.27 16:44:55 IST Reason: (SUMAN WADHWA) (SUMAN JAIN) AR-cum-PS COURT MASTER Commissioner of Income-tax-I, Ludhiana v. Amrik Singh