1 ITEM NO.53 COURT NO.10 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 5759/2018 (Arising out of impugned final judgment and order dated 20-03-2017 in ITA No. 1613/2014 passed by High Court of Judicature at Bombay) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S GAGANDEEP INFRASTRUCTURE PVT LTD Respondent(s) (IA No.20751/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 02-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Devashish Bharuka, Adv. Mr. Ritesh Kumar, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) None. UPON hearing counsel Court made following ORDER Heard. impugned order is modified. following question which may also be considered in appeal:- (i) Whether on facts and circumstances of case and in law, Tribunal was justified in deleting addition of Rs.7,53,50,000/- u/s. 68 of Act, being Signature Not Verified share capital share premium received during year when Assessing Officer held same as unexplained Digitally signed by SWETA DHYANI Date: 2018.04.03 17:35:51 IST Reason: cash credit. 2 special leave petition is disposed of in above terms. Pending applications, if any, are also stand disposed of. (SWETA DHYANI) (SUMAN JAIN) SENIOR PERSONAL ASSISTANT BRANCH OFFICER Commissioner of Income-tax v. Gagandeep Infrastructure Pvt. Ltd