ITEM NO.45 COURT NO.7 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS PETITION(S) FOR SPECIAL LEAVE TO APPEAL (C) NO(S). 22559/2009 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 15/10/2008 IN ITRC NO. 1/2008 PASSED BY HIGH COURT OF KARNATAKA AT BANGALORE) COMMR. OF INCOME TAX, BANGALORE & ANR PETITIONER(S) VERSUS M/S KHODAY BREWERIES LTD RESPONDENT(S) (WITH INTERIM RELIEF AND OFFICE REPORT) (FOR FINAL DISPOSAL) WITH SLP(C) NO. 22560/2009 (WITH APPLN.(S) FOR C/DELAY IN FILING SLP AND OFFICE REPORT) Date : 15/02/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE PRAFULLA C. PANT For Petitioner(s) Mr. N.K. Kaul, ASG Mr. Arijit Prasad, Adv. Mr. Bhuwan Mishra, Adv. Mr. B. V. Balaram Das, Adv. For Respondent(s) Mr. Pritesh Kapur, Adv. Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Mr. Aseem Chaturvedi, Adv. Mrs. Abhisaar Bairagi, Adv. for M/s. Khaitan & Co., Adv. UPON hearing counsel Court made following O R D E R Delay condoned. In view of factual determination made by Signature Not Verified High Court that amounts realised to meet contingent Digitally signed by Vinod Lakhina Date: 2016.02.16 sales tax liability of assessee has since been refunded 17:22:02 IST Reason: Page No.1 of 2 to persons from whom same was collected and also finding has been reached that agreement enhancing lease rent was not sham document, we find no ground to continue to entertain present Special Leave Petitions. We accordingly dispose of Special Leave Petitions leaving it open for Revenue to avail of such remedies as may be open to it in law in event Revenue considers it necessary to so act. [VINOD LAKHINA] [ASHA SONI] COURT MASTER COURT MASTER Page No.2 of 2 Commr. of Income-tax, Bangalore & Anr v. M/s Khoday Breweries Ltd