"Union of India's Special Leave Petition Dismissed: Court References 'The Commissioner of Income Tax-III vs M/s. Tata Elxsi Ltd.' Case. All Pending Applications Cleared".

"Union of India's Special Leave Petition Dismissed: Court References 'The Commissioner of Income Tax-III vs M…

Income Tax

The Supreme Court has granted condonation of delay and then heard a special leave petition filed by the Union of India. However, the issues raised in the petition are covered by an existing court decision in the case of 'The Commissioner of Income Tax-III and Anr. vs M/s. Tata Elxsi Ltd.'. This precedent led the court to dismiss the special leave petition. Furthermore, any pending applications related to this matter are considered disposed of. The judgement indicates the Court's strict adherence to its past decisions, ensuring consistency in law and order.



The Supreme Court, represented by Justices Mahabir Singh and Parveen Kumari Pasricha, heard a special leave petition filed by the Union of India. Despite condoning the delay in this matter, the court dismissed the petition on the grounds that the issue raised was already covered by a precedent set in the case 'The Commissioner of Income Tax-III and Anr. vs M/s. Tata Elxsi Ltd.'. This decision highlights the court's stance on adhering to established legal precedents in resolving current cases. Additionally, any pending applications relating to this case were also dismissed, marking a conclusion to this legal matter.



Heard.



Delay condoned.



The issue raised in this special leave petition by the Union

of India is covered by the decision of this Court in The

Commissioner of Income Tax-III and Anr. v. M/s. Tata Elxsi Ltd. -

2018 (6) SCALE 524.



The special leave petition is accordingly dismissed.



Pending applications, if any, shall also stand disposed of.




(MAHABIR SINGH) (PARVEEN KUMARI PASRICHA)



COURT MASTER BRANCH OFFICER

CONCEPTS