Commissioner of Income-tax (TDS) v. PVR Ltd
[Citation -2018-LL-0904-11]

Citation 2018-LL-0904-11
Appellant Name Commissioner of Income-tax (TDS)
Respondent Name PVR Ltd.
Relevant Act Income-tax
Date of Order 04/09/2018
Judgment View Judgment
Keyword Tags prescribed limit • condonation of delay

ITEM NO.3 COURT NO.9 SECTION XI SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 24716/2017 (Arising out of impugned final judgment and order dated 18-01-2017 in ITA No. 62/2016 passed by High Court of Judicature at Allahabad) COMMISSIONER OF INCOME TAX (TDS) Petitioner(s) VERSUS M/S. PVR LTD Respondent(s) (FOR ADMISSION and I.R.) WITH SLP(C) No. 24717/2017 (FOR ADMISSION and I.R. and IA No.77378/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 28039/2017 (IA No.101130/2017-CONDONATION OF DELAY IN FILING and IA No.101132/2017-CONDONATION OF DELAY IN REFILING) Date : 04-09-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. T.C.Sharma, Adv. Mr. Zoheb Hossain,Adv. Ms. Saudamini Sharma,Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha,Adv. Mr. Vaibhav Kulkarni,Adv. Mr. Dinesh Kumar Garg, AOR Mr. Abhishek Garg,Adv. Mr. Dhananjay Garg, AOR Mr. Deepak Mishra,Adv. Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2018.09.05 17:07:04 IST Reason: 1 UPON hearing counsel Court made following ORDER Delay condoned. Since tax effect/liability is less than prescribed limit as mentioned in Circular No.3/2018 dated 11th July, 2018 issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi, we see no reason to interfere with impugned orders. special leave petitions are, accordingly, dismissed. Pending applications shall also stand disposed of. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER 2 Commissioner of Income-tax (TDS) v. PVR Ltd
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