At, Supreme Court of India
By, THE HONOURABLE CHIEF JUSTICE MR. S.H. KAPADIA
By, THE HONOURABLE MR. JUSTICE A.K. PATNAIK & THE HONOURABLE MR. JUSTICE SWATANTER KUMAR
For the Appellant: P.J. Pardiwalla, Sr. Advcate, Ambhoj Kumar Sinha, Advocate. For the Respondent: Gaurab Banerjee, Additional Solicitor General.
1. The Court would like to examine the maintainability of the special leave petitions filed either by the assessee or by the Department against the decisions given by the Authority for Advance Rulings under the income Tax Act, 1961. The Registry is directed to prepare a list of matters in which special leave petitions have been filed either by the Department or by the assessee against the decisions given by the Authority for Advance Rulings. in the first instance, place the matter 'For Directions' after two weeks.
2. This Order is already brought to the notice of the learned Additional Solic
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itor General. The Order be placed on the website of this Court.