Supreme Court - Daily Orders
Commissioner Of Income Tax Delhi Iii vs Pernod Richard India (P) Ltd. on 12 November, 2021
Author: Chief Justice
Bench: Chief Justice, Surya Kant, Hima Kohli
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
I.A.No.41045 OF 2021
IN
CIVIL APPEAL No.3181 OF 2011
COMMISSIONER OF INCOME TAX DELHI III … APPELLANT
Versus
PERNOD RICHARD INDIA (P) LTD. … RESPONDENT
WITH
I.A.No.41042 OF 2021
IN
CIVIL APPEAL No.3182 OF 2011
I.A.No.41051 OF 2021
IN
CIVIL APPEAL No.3183 OF 2011
I.A.No.41053 OF 2021
IN
CIVIL APPEAL No.4423 OF 2011
O R D E R
The Court is convened through Video Conferencing.
These are the applications filed on behalf of the
applicant/respondent for early hearing and a direction for
withdrawal of appeals under Rule 34 of Order V(2) of the Supreme
Court Rules, 2013 on account of low tax effect in terms of Circular
No.17/2019 dated 08.08.2019 issued by the Central Board of Direct
Taxes.
It is pertinent to mention here that the Central Board of
Direct Taxes issued Circulars on 11.07.2018 (Circular No.3/2018)
Signature Not Verified
and 08.08.2019 (Circular No.17/2019) vide which monetary limits for
Digitally signed by
SATISH KUMAR YADAV
Date: 2021.11.16
17:19:30 IST
filing of income tax appeals by the Department before Income Tax
Reason:
Appellate Tribunal, High Courts and SLPs/appeals before the Supreme
Court have been specified.
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It is, thus, prayed by the applicant/respondent that the
appellant be directed to withdraw the appeals in terms of the
above-mentioned Circulars as the tax in question in these matters
is below the limit specified in the said Circulars.
Heard learned counsel appearing on behalf of the
applicant/respondent as also the learned Additional Solicitor
General appearing on behalf of the appellant and carefully perused
the averments made in the applications for early hearing.
Learned Additional Solicitor General appearing on behalf
of the appellant submits that the Income Tax Department has no
objection in withdrawing the appeals.
On a query being made about pendency of matter(s) before
this Court, learned counsel for the applicant/respondent submits
that no other case is pending before this Court.
In view of the above, the appeals are dismissed as
withdrawn.
As a sequel to the above, pending interlocutory
applications also stand disposed of.
.........................CJI.
(N.V.RAMANA)
.........…….......…….....J.
(SURYA KANT)
............……............J.
(HIMA KOHLI)
NEW DELHI;
NOVEMBER 12, 2021.
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ITEM NO.2 Court 1 (Video Conferencing) SECTION XIV-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s).3181/2011
COMMISSIONER OF INCOME TAX DELHI III Appellant(s)
VERSUS
PERNOD RICHARD INDIA (P) LTD. Respondent(s)
IA No.41045/2021 - EARLY HEARING APPLICATION
WITH
C.A. No.3182/2011 (XIV-A)
(FOR EARLY HEARING APPLICATION ON IA 41042/2021
IA No. 41042/2021 - EARLY HEARING APPLICATION)
C.A. No.3183/2011 (XIV-A)
(FOR EARLY HEARING APPLICATION ON IA 41051/2021
IA No.41051/2021 - EARLY HEARING APPLICATION)
C.A. No.4423/2011 (XIV-A)
(FOR EARLY HEARING APPLICATION ON IA 41053/2021
IA No. 41053/2021 - EARLY HEARING APPLICATION)
Date : 12-11-2021 These applications were called on for hearing
today.
CORAM :
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE SURYA KANT
HON'BLE MS. JUSTICE HIMA KOHLI
For Appellant(s) Mr. Balbir Singh, ASG
Mr. Anil Hooda, Adv.
Mr. Udai Khanna, Adv.
Ms. Rashmi Malhotra, Adv.
Mr. Shafik Ahmed, Adv.
Mr. Ajay Sharma, Adv.
Mr. Anurag Tripathi, Adv.
Ms. Apsana Khatoon, Adv.
Mr. B. V. Balaram Das, AOR(NP)
Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. Harpreet Singh Ajmani, AOR
Ms. Rashi Khanna, Adv.
UPON hearing the counsel the Court made the following
O R D E R
The Court is convened through Video Conferencing.
4The appeals are dismissed as withdrawn in terms of the signed order.
As a sequel to the above, pending interlocutory applications also stand disposed of.
(SATISH KUMAR YADAV) (R.S. NARAYANAN) DEPUTY REGISTRAR COURT MASTER (NSH) (Signed order is placed on the file)