The Commissioner of Income-tax, Chennai v. Comstar Automative Technologies Pvt. Ltd
[Citation -2022-LL-0429]

Citation 2022-LL-0429
Appellant Name The Commissioner of Income-tax, Chennai
Respondent Name Comstar Automative Technologies Pvt. Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 29/04/2022
Judgment View Judgment
Keyword Tags delay in filing application • low tax effect
Bot Summary: Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following ORDER Delay condoned in filing restoration application. Taking into consideration that undisputedly there is a low tax effect, we are not inclined to restore the Special Leave Petition. The application for restoration is Signature Not Verified accordingly dismissed. Digitally signed by Charanjeet kaur Date: 2022.04.29 17:10:10 IST Reason: M.A. also stands disposed of.


ITEM NO.5 COURT NO.6 SECTION XII SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Miscellaneous Application No. 726/2022 in SLP(C) No. 12458/2021 COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S COMSTAR AUTOMOTIVE TECHNOLOGIES PVT. LTD. Respondent(s) (FOR ADMISSION and IA No.15901/2022-RESTORATION and IA No.25504/2022-CONDONATION OF DELAY IN FILING APPLICATION FOR RESTORATION) Date : 29-04-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJAY KISHAN KAUL HON'BLE MR. JUSTICE M.M. SUNDRESH For Petitioner(s) Mr. Vikramjit Banerjee, LD. ASG Mr. Durga Dutt, Adv. Mr. Shivmangal Sharma, Adv. Mr. Digvijay Dam, Adv. Mr. Shashank Bajpai, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned in filing restoration application. Taking into consideration that undisputedly there is low tax effect, we are not inclined to restore Special Leave Petition. application for restoration is Signature Not Verified accordingly dismissed. Digitally signed by Charanjeet kaur Date: 2022.04.29 17:10:10 IST Reason: M.A. also stands disposed of. [CHARANJEET KAUR] [POONAM VAID] ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) Commissioner of Income-tax, Chennai v. Comstar Automative Technologies Pvt. Ltd
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