Commissioner of Income-tax Jaipur-II v. State Bank of India
[Citation -2022-LL-0726-3]
| Citation | 2022-LL-0726-3 |
|---|---|
| Appellant Name | Commissioner of Income-tax Jaipur-II |
| Respondent Name | State Bank of India |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 26/07/2022 |
| Judgment | View Judgment |
| Bot Summary: | Digitally signed by R Natarajan Date: 2022.07.28 16:58:46 IST Reason: Mr. Tarun Gupta, AOR UPON hearing the counsel the Court made the following ORDER 2 Application seeking amendment in cause title is allowed. Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 14.09.2016 passed by the High Court of Judicature for Rajasthan at Jaipur in D.B. Income Tax Appeal No. 179/2014 and other allied tax appeals, the Revenue has preferred the present Special Leave Petitions. At the outset, it is required to be noted that, while passing the impugned common judgment and order, the High Court has relied upon the decision of the Gujarat High Court dated 05.08.2016 in the case of Principal Commissioner of Income Tax-V vs. Shri Mahila Sewa Sahakari Bank Limited in Tax Appeal No. 531 of 2015. It is reported that against the said decision of the Gujarat High Court, a Special Leave Petition being SLP D. No. 11018 of 2018 was preferred, which has been dismissed by this Court on 09.04.2018. In that view of the matter when Special Leave Petition against the relied upon judgment has been dismissed, the present Special Leave Petitions also deserve to be dismissed and are, accordingly, dismissed. |