ITEM NO.102 COURT NO.4 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO. 5108/2015 COMMISSIONER OF INCOME TAX APPELLANT(S) VERSUS NTPC LTD RESPONDENT(S) Date : 07/03/2017 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Mrs. Niranjana Singh, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Ms. Shaheen, Adv. Mr. Puneet Taneja, Adv. UPON hearing counsel Court made following O R D E R appeal is closed in terms of signed order. [VINOD LAKHINA] [ASHA SONI] COURT MASTER COURT MASTER [SIGNED ORDER IS PLACED ON FILE] Signature Not Verified Digitally signed by VINOD LAKHINA Date: 2017.03.07 16:52:56 IST Reason: IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5108/2015 COMMISSIONER OF INCOME TAX ...APPELLANT VERSUS NTPC LTD. RESPONDENT ORDER 1. We do not consider it necessary to go into question whether at relevant point of time exercise of jurisdiction under Section 263 of Income Tax Act, 1961 by Commissioner of Income Tax (Appeals) was justified in view of fact that subsequent events have clearly demonstrated that there has been no leakage of revenue and matter has become academic. 2. We accordingly close matter in above terms. J. (RANJAN GOGOI) ,J. (NAVIN SINHA) NEW DELHI MARCH 07, 2017 Commissioner of Income-tax v. NTPC Ltd