ITEM NO.19 COURT NO.6 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 44710/2018 (Arising out of impugned final judgment and order dated 27-03-2018 in ITA No. 1356/2015 passed by High Court Of Judicature At Bombay) PRINCIPAL COMMISSIONER OF INCOME TAX - 5 Petitioner(s) VERSUS M/S SDB ESTATE PRIVATE LIMITED Respondent(s) (FOR I.R. and IA No.177667/2018-CONDONATION OF DELAY IN FILING ) Date : 03-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Mahabir Singh, Sr. Adv. Ms. Swarupama Chaturvedi, Adv. Ms. Akanksha Kaul, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. By order dated 02.04.2018, this Court dealt with relied upon judgment as follows: 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 share capital share premium received during year when Assessing Officer held same as unexplained cash credit. Signature Not Verified Digitally signed by DEEPAK GUGLANI Date: 2019.01.03 special leave petition is disposed of in above terms. 16:59:20 IST Reason: In terms of this order, this special leave petition stands 1 disposed of. (MEENAKSHI KOHLI) (TAPAN KUMAR CHAKRABORTY) COURT MASTER ASSISTANT REGISTRAR 2 Principal Commissioner of Income-tax-5 v. SDB Estate Private Limited