ITEM NO.26 COURT NO.12 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 32316/2018 (Arising out of impugned final judgment and order dated 16-04-2018 in TA No. 346/2018 passed by High Court Of Gujarat At Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX 4 Petitioner(s) VERSUS ZYDUS WELLNESS LTD Respondent(s) (FOR ADMISSION and I.R. and IA No.127329/2018-CONDONATION OF DELAY IN FILING ) Date : 24-09-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. Rupesh Kumar, Adv. Mr. D.L. Chidananda, Adv. Mr. Shreyash Bhardwaj, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay in filing this Special Leave Petition is condoned. Learned Additional Solicitor General submitted that issues involved in present matter are completely covered by decision of this Court in Commissioner of Income Tax, Kolkata vs. SMIFS Securities Limited, (2012) 13 SCC 488. Accordingly, Special Leave Petition is dismissed. Signature Not Verified (R. NATARAJAN) Digitally signed by R NATARAJAN Date: 2018.09.25 (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) 16:36:52 IST Reason: BRANCH OFFICER Principal Commissioner of Income-tax-4 v. Zydus Wellness Ltd