1 ITEM NO.13 Court 8 (Video Conferencing) SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).26525/2018 (Arising out of impugned final judgment and order dated 05-03-2018 in ITA No.890/2017 passed by High Court Of Gujarat At Ahmedabad) PR. COMMISSIONER OF INCOME TAX VADODARA 1 Petitioner(s) VERSUS PETROFILS COOPERATIVE LIMITED THROUGH DIRECTOR Respondent(s) (Appln for early hearing) WITH SLP(C) No. 5287/2019 (III) SLP(C) No. 7165/2019 (III) SLP(C) No. 17222/2019 (III) (For Addition / Deletion / Modification Parties) SLP(C) No. 6792/2020 (III) (With appls. for c/delay in filing SLP) SLP(C) No. 11500/2020 (III) (With appls. for c/delay in filing SLP) Date : 28-01-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE S. ABDUL NAZEER HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. N Venktaraman Ld ASG Mr. Arijit Prasad Sr Adv Mr. S Haseeb Adv Mr. Prashant Singh B Adv Mrs. Anil Katiyar, AOR For Respondent(s) Mr. R.P. Bhatt, Sr. Adv. Mr Malak Manish Bhatt, AOR Signature Not Verified Mr Asim Pandya,Sr. Adv. Digitally signed by GEETA AHUJA Mr. T. Sundar Ramanathan AOR Date: 2021.01.28 17:25:53 IST Reason: Mr M P Devanath, Adv Mr Vivek Sharma, Adv Mr. Jay Shah, Adv Mr Darshak Trivedi, Adv 2 Mr Ishaan Chakrabarti, Adv Mr Arvind P Datar, Sr. Adv. Mr M.P. Devnath, AOR Mr Vivek Sharma, Adv Mr. T. Sundar Ramanathan Adv Mr. Jay Shah, Adv Mr Darshak Trivedi, Adv Mr Ishaan Chakrabarti, Adv Mr. Saurabh Soparkar, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. M. S. Ananth, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR UPON hearing counsel Court made following ORDER In view of judgments on interpretation of Section 32(2) of Income Tax Act delivered by Delhi High Court, Gujarat High Court, Madras High Court and Bombay High Court, upheld by this Court by special leave petitions being dismissed, we do not agree with learned Additional Solicitor General that question of law has to be determined in these special leave petitions. special leave petitions are dismissed. Pending application(s), if any, shall stand disposed of. (Geeta Ahuja) (Anand Prakash) Court Master Court Master Pr. Commissioner of Income-tax Vadodara 1 v. Petrofils Cooperative Limited