Supreme Court Allows Review Petition, Grants Liberty to Parties for Further Proceedings

The Supreme Court condoned the delay in the case and noted that the impugned judgment was based on a previous decision. With a review petition pending, the Court decided to dispose of the petition, allowing parties to rely on the review order once passed. The Court granted liberty to parties to initiate appropriate proceedings based on the review order, ensuring their rights and interests are protected.

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Issues:
Delay condonation; Impugned judgment based on previous decision; Review petition pending; Disposal of petition based on pending review; Parties allowed to rely on review order.

Delay Condonation:
The Supreme Court, comprising Hon'ble Mr. Justice Krishna Murari and Hon'ble Mr. Justice Ahsanuddin Amanullah, first condoned the delay in the case. The impugned judgment by the High Court was based on a previous decision of the Supreme Court in the case of "Engineering Analysis Centre of Excellence Private Limited Vs. Commissioner of Income Tax and Anr." The Court noted that a review petition titled "Commissioner of Income Tax International Taxation and Anr. Vs. Engineering Analysis Centre of Excellence Private Limited" is pending.

Review Petition Pending:
The Court acknowledged the pendency of Review Petition No. 1422 of 2021 and mentioned that another Division Bench had disposed of certain appeals, granting liberty to parties to rely on any order passed in the review proceedings. In light of these circumstances, the Court decided to dispose of the present petition on similar terms, allowing the parties to initiate appropriate proceedings based on the review order once it is passed.

Disposal of Petition Based on Pending Review:
The Supreme Court, therefore, disposed of the Special Leave Petition in accordance with the mentioned terms. Any pending applications were also disposed of as a part of this order. The parties were granted the liberty to rely on the order that would be passed in the pending review proceedings, ensuring that their rights and interests are protected based on the outcome of the review petition.

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