ITEM NO.14 COURT NO.15 SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 22304/2022 (Arising out of impugned final judgment and order dated 23-12-2021 in ITA No. 347/2018 passed by High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX CIT(A) & ANR. Petitioner(s) VERSUS ATRIA POWER CORPORATION LIMITED Respondent(s) (IA No.106174/2022-CONDONATION OF DELAY IN FILING) Date : 26-08-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIRUDDHA BOSE HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. Balbir Singh, LD ASG Mr. Manish Pushkarna, Adv. Mr. Rajan Kr. Chourasia, Adv. Ms. Monica Benjamin, Adv. Mr. Madhav Sinhal, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. We are not inclined to interfere with impugned order dated 23.12.2021 passed by High Court of Karnataka at Bengaluru. Special Leave Petition is accordingly, dismissed. Pending application(s), if any, shall stand disposed of. Signature Not Verified Digitally signed by SNEHA Date: 2022.08.27 (SNEHA) 13:07:13 IST Reason: (VIDYA NEGI) SENIOR PERSONAL ASSISTANT ASSISTANT REGISTRAR Pr. Commissioner of Income-tax CIT(A) & Anr. v. Atria Power Corporation Limited