Supreme Court - Daily Orders
Principal Commissioner Of Income Tax ... vs M/S. Santha Build India Pvt. Ltd. on 18 September, 2018
Bench: A.K. Sikri, Ashok Bhushan
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 22440/2017)
PRINCIPAL COMMISSIONER OF
INCOME TAX CENTRAL I, CHENNAI Appellant(s)
VERSUS
M/S. SANTHA BUILD INDIA PVT. LTD. Respondent(s)
WITH
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 32995/2017)
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 35531/2017
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 14145/2018)
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 9655/2018)
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 13664/2018)
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 10549/2018)
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 10557/2018)
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 12239/2018)
O R D E R
Leave granted.
In these appeals the tax effect is less than Rs. 1 crore Signature Not Verified and it also appears that they do not come under any exception Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.09.24 12:35:01 IST Reason: provided in Para 10 of the Circular dated 11.07.2018 as amended by Circular dated 20.8.2018.
The appeals are, accordingly, dismissed. 2 However, it shall be open to the Income-Tax Department to seek revival, if the Department finds that the case is covered under any exception of the said circular.
…...…................J. (A.K. SIKRI) …...…................J. (ASHOK BHUSHAN) NEW DELHI, September 18, 2018 3 ITEM NO.61 COURT NO.5 SECTION XII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 22440/2017 (Arising out of impugned final judgment and order dated 04-04-2017 in TCA No. 161/2017 passed by the High Court Of Judicature At Madras) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL I Petitioner(s) VERSUS M/S. SANTHA BUILD INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.74224/2017-CONDONATION OF DELAY IN FILING and IA No.74229/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH SLP(C) No. 32995/2017 (XII) (FOR ADMISSION and I.R. and IA No.117705/2017-CONDONATION OF DELAY IN FILING and IA No.117707/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 35531/2017 (XI) (IA No.128147/2017-CONDONATION OF DELAY IN FILING SLP(C) No. 9325/2018 (XV) (FOR ADMISSION and I.R. and IA No.39034/2018-CONDONATION OF DELAY IN FILING and IA No.39035/2018-CONDONATION OF DELAY IN REFILING) SLP(C) No. 6891/2018 (XV) SLP(C) No. 7216/2018 (XV) SLP(C) No. 7901/2018 (XV) (I.A. NO. 34366/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 6216/2018 (XV) (FOR ADMISSION and I.R. and IA No.42030/2018-CONDONATION OF DELAY IN FILING and IA No.42031/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7129/2018 (XV) SLP(C) No. 8666/2018 (XV) SLP(C) No. 8639/2018 (XV) SLP(C) No. 14145/2018 (XV) SLP(C) No. 8474/2018 (XV) 4 SLP(C) No. 9655/2018 (XV) SLP(C) No. 13664/2018 (XV) SLP(C) No. 10549/2018 (XV) SLP(C) No. 12305/2018 (XV) SLP(C) No. 10557/2018 (XV) SLP(C) No. 12239/2018 (XV) Diary No(s). 12994/2018 (XV) (FOR ADMISSION and I.R. and IA No.56752/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 11852/2018 (XV) SLP(C) No. 13662/2018 (XV) Diary No(s). 17976/2018 (XV) (FOR ADMISSION and I.R. and IA No.80427/2018-CONDONATION OF DELAY IN FILING and IA No.80430/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 18112/2018 (XV) Diary No(s). 19678/2018 (XV) (FOR ADMISSION and I.R. and IA No.80023/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 18061/2018 (XV) SLP(C) No. 20232/2018 (XV) (FOR ADMISSION and I.R. and IA No.96287/2018-CONDONATION OF DELAY IN FILING) Date : 18-09-2018 These matters were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Vikaramjit Banerjee, ASG Mr. Arijit Prasad, Adv.
Mr. Abhishek, Adv.
Mr. Shubhendu Anand, Adv.
Mr. Siddhartha Sinha, Adv.
Mr. Ayush Anand, Adv.
Mrs. Anil Katiyar, AOR For Respondent(s) Mr. V. Balachandran, Adv.
Mr. Siddharth Naidu, Adv.
M/S. Ksn & Co., AOR 5 Mr. Prakash Kumar, Adv.
Mr. Rahul Gupta, AOR Mr. Tarun Gupta, AOR Mr. Pawanshree Agrawal, AOR Mr. Sanjay Jhanwar, Adv.
Mr. Rajat Sharma, Adv.
UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 9325/2018, SLP(C) No. 6891/2018, SLP(C) No. 7216/2018, SLP(C) No. 7901/2018, SLP(C) No. 6216/2018, SLP(C) No. 7129/2018, SLP(C) No. 8666/2018, SLP(C) No. 8639/2018, SLP(C) No. 8474/2018, SLP(C) No. 12305/2018, SLP(C) Diary No. 12994/2018, SLP(C) 11852/2018, SLP(C) No. 13662/2018, SLP(C) Diary No. 17976/2018, SLP(C) No. 18112/2018, SLP(C) No. Diary No. 19678/2018, SLP(C) No. 18061/2018, SLP(C) No. 20232/2018 List the matters in the usual course as the tax effect is more than Rs. 1 crore.
SLP(C) No. 22440/2017, SLP(C) No. 32995/2017, SLP(C) No. 35531/2017, SLP(C) No. 14145/2018, SLP(C) No. 9655/2018, SLP(C) No. 13664/2018, SLP(C) No. 10549/2018, SLP(C) No. 10557/2018, SLP(C) No. 12239/2018 Leave granted.
The appeals are dismissed in terms of the signed order.
Pending application(s), if any, shall stand disposed of.
(MANISH SETHI) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file)