# Commissioner of Income Tax & Anr Vs  Compaq Electric Ltd. (Since Merged with Stumpp Schedule Sompappa P Ltd) Petitions No.19981-2012

> SC judgment dated 2019-01-03. Citation: TCN-2019-SC-00102. This is a Petition for Special Leave to Appeal (C) No(s). 19981/2012 arising out of an impugned…

- **Court:** SC
- **Order date:** 3 Jan 2019
- **Citation:** TCN-2019-SC-00102
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/commissioner-of-income-tax-anr-vs-compaq-electric-ltd-9a38054f

## Summary

### Background

This is a Petition for Special Leave to Appeal (C) No(s). 19981/2012 arising out of an impugned final judgment and order dated 18-10-2011 in ITA No. 172/2011 passed by the High Court of Karnataka at Bengaluru. The petition was called for hearing on 03-01-2019.

## Facts

The Commissioner of Income Tax & Anr. filed a Petition for Special Leave to Appeal against M/S Compaq Electric Ltd. (since merged with M/S Stumpp Schudele Sompappa P. Ltd.). The appeal arose from a judgment and order dated 18-10-2011 in ITA No. 172/2011 passed by the High Court of Karnataka at Bengaluru. The Supreme Court heard the petition on 03-01-2019. The court noted that there was no tax effect and the matter was covered against the petitioners as per the judgment of the court in the case of Commissioner vs. Mahindra and Mahindra Ltd. reported in (2018) 404 ITR 1(SC).

## Issues and analysis

### Issue 1: Whether the Special Leave Petition should be admitted considering the absence of tax effect and the …

**Ratio:** The Supreme Court has the discretion to dismiss a Special Leave Petition if there is no

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**Reasoning:** The court reasoned that since there was no tax effect and the matter was already covered

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**Interpretation:** The interpretation is that the Supreme Court will not entertain a Special Leave

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**Application:** In this case, the court applied the ratio by noting that the matter was covered

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## Parties

- **Judges:** A.K. S…; S. ABDUL…
- **Appellants:** COMMISSIONER OF…
- **Respondents:** M/S COMPAQ…

## Timeline

- **2011-10-18 — High Court…**: Impugned final judgment and order passed by the High Court of Karnataka at Bengaluru in…
- **2019-01-03 — Hearing…**: The petition was called on for…

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