Delay condoned; Special leave petition dismissed in light of previous court decision; Pending applications disposed of.

Delay condoned; Special leave petition dismissed in light of previous court decision; Pending applications di…

Income Tax

The delay in filing the petition is condoned. Considering the decision of the court in the case of Commissioner of Income Tax 5, Mumbai vs. Essar Teleholdings Ltd., it is determined that there is no reason to entertain the special leave petition under Article 136 of the Constitution of India. Therefore, the special leave petition is dismissed. Any pending application(s) will be disposed of accordingly.



The delay in filing the petition is condoned. The court refers to the decision in the case of Commissioner of Income Tax 5, Mumbai vs. Essar Teleholdings Ltd. and concludes that there is no justification to entertain the special leave petition under Article 136 of the Constitution of India. Consequently, the special leave petition is dismissed. Any pending application(s) will be disposed of as well.



Delay condoned.



In view of the decision of this Court in Commissioner of

Income Tax 5, Mumbai vs. Essar Teleholdings Ltd. through its

Manager (2018) 3 SCC 253, we see no reason to entertain this

special leave petition under Article 136 of the Constitution of

India.



The special leave petition is, accordingly, dismissed.



Pending application(s), if any, shall stand disposed of.




(MANISH SETHI) (SAROJ KUMARI GAUR)



COURT MASTER (SH) BRANCH OFFICER

CONCEPTS