SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 31040/2018 (Arising out of impugned final judgment and order dated 09-05-2018 in ITA No. 20/2018 passed by High Court Of Himachal Pradesh At Shimla) PRINCIPAL COMMSSIONER OF INCOME TAX Petitioner(s) VERSUS M/S SBS BIOTECH UNIT II HP Respondent(s) WITH SLP(C) No. 33504/2018 (XIV) (FOR ADMISSION and I.R. and IA No.176476/2018-CONDONATION OF DELAY IN FILING and IA No.176478/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 19-07-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. ABDUL NAZEER HON'BLE MR. JUSTICE R. SUBHASH REDDY For Petitioner(s) Mr. Tushar Mehta, SG Mr. Zoheb Hussain, Adv. Ms. Praveena Gautam, Adv. Mr. Rupesh Kumar, Adv. Ms. Prerna Priyadarshi, Adv. Mr. Umesh Kumar S., Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Aishwarya Bhati, Sr. Adv. Mr. Rajeev Kumar Dubey, Adv. Mr. Jay Savla, Sr. Adv. Ms. Renuka Sahu, Adv. Mr. Anurag, AOR Mr. Vishal Kalra, Adv. Mr. S.S.Tomar, Adv. Mr. Anil Kumar Gautam, AOR UPON hearing counsel Court made following Signature Not Verified O R D E R Digitally signed by RACHNA Date: 2019.07.22 17:15:27 IST Reason: Delay condoned. Learned counsel for parties submit that question 1 involved in these Special Leave Petitions is covered by Judgment of this Court in Civil Appeal No. 1784 of 2019 titled Pr. Commissioner of Income Tax Shimla versus M/s. Aarham Softronics [2019(3)SCALE 688]. submission is placed on record. Special Leave Petitions are accordingly dismissed. Pending applications, shall also stands disposed of. (POOJA CHOPRA) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER 2 Principal Commissioner of Income-tax v. Sbs Biotech Unit II Hp