ITEM NO.46 COURT NO.6 SECTION XII SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 22119/2013 (Arising out of impugned final judgment and order dated 09-10-2012 in TC No. 2169/2008 passed by High Court Of Judicature At Madras) COMMISSIONER OF INCOME TAX, CHENNAI Petitioner(s) VERSUS M/S ELNET TECHNOLOGIES LTD. Respondent(s) WITH SLP(C) No. 9447/2014 (XII) SLP(C) No. 23691/2013 (XII) Date : 27-01-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. Arijit Prasad, Sr. Adv. Mr. Syed Abdul Haseeb, Adv Mrs. Anil Katiyar, AOR Mr. B.V. Balaram Das, AOR For Respondent(s) Ms. Radha Rangaswamy, AOR Mr. Abhishek Thakral, Adv. UPON hearing counsel Court made following ORDER Learned counsel for petitioner(s), on instructions issued by Department of Revenue, Ministry of Finance vide F.No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw these special leave petition(s) along with pending applications therein due to low tax effect. Permission granted, subject to just exceptions. Signature Not Verified special leave petition(s) and pending Digitally signed by CHARANJEET KAUR Date: 2020.01.27 applications are dismissed as withdrawn, leaving 17:42:37 IST question(s) of law open. Reason: (NEETU KHAJURIA) (VIDYA NEGI) COURT MASTER COURT MASTER Commissioner of Income-tax, Chennai v. Elnet Technologies Ltd