Supreme Court - Daily Orders
C.I.T-I Coimbatore vs M/S Emerald Jewel Industry Pvt. Ltd. on 23 September, 2016
Bench: A.K. Sikri, N.V. Ramana
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S).2596/2012
COMMISSIONER OF INCOME TAX-I COIMBATORE APPELLANT(S)
VERSUS
M/S EMERALD JEWEL INDUSTRY PVT. LTD. RESPONDENT(S)
WITH
SLP(C) No. 35128/2010, SLP(C) No. 36330-36331/2010, SLP(C) No.
4016/2011, SLP(C) No. 4084/2011, SLP(C) No. 4085/2011, SLP(C) No.
4773/2011, SLP(C) No. 9658/2011, SLP(C) No. 10404/2011, SLP(C) No.
13775/2011, SLP(C) No. 14138/2011, SLP(C) No. 14287/2011, SLP(C)
No. 17416/2011, SLP(C) No. 22281/2011, SLP(C) No. 23601/2011,
SLP(C) No. 33941/2011, C.A. No. 2600/2012, C.A. No. 7872/2012,
SLP(C) No. 10455/2012, SLP(C) No. 19496/2012, SLP(C) No.
25010/2012, SLP(C) No. 27673/2012, SLP(C) No. 35431/2012, C.A. No.
382/2013, SLP(C) No. 1569/2013, SLP(C) No. 20271-20272/2013,
SLP(C) No. 27219/2014, C.A. No. 5192/2015, C.A. No. 5193/2015,
C.A. No. 5194/2015, C.A. No. 5201/2015, C.A. No. 5202/2015, C.A.
No. 5203/2015, C.A. No. 5204/2015, C.A. No. 5205/2015, C.A. No.
5206/2015, C.A. No. 5207/2015, C.A. No. 5208/2015, SLP(C) No.
14943/2016, SLP(C) No. 14944/2016, C.A. No. 5209/2015, C.A. No.
5210/2015, C.A. No. 5211/2015, C.A. No. 5212/2015, C.A. No.
5213/2015, C.A. No. 5214/2015, C.A. No. 5215/2015, C.A. No.
5216/2015, C.A. No. 5217/2015, C.A. No. 5628/2015, C.A. No.
5629/2015, C.A. No. 5191/2015, C.A. No. 5619/2015, SLP(C) No.
21339/2015, SLP(C) No. 12754/2016, SLP(C) No. 22094/2015, SLP(C)
No. 23323/2015, SLP(C) No. 14945/2016, SLP(C) No. 22686/2015,
SLP(C) No. 22772/2015, SLP(C) No. 23324/2015, SLP(C) No.
23322/2015, SLP(C) No. 24216/2015, C.A. No. 6542/2015, SLP(C) No.
25256/2015, SLP(C) No. 25475/2015, SLP(C) No. 24735/2015, SLP(C)
No. 25205/2015, SLP(C) No. 14946/2016, C.A. No. 7006/2015, SLP(C)
No. 26739/2015, C.A. No. 8907/2015, SLP(C) No. 29584/2015, SLP(C)
No. 30484/2015, C.A. No. 8906/2015, SLP(C) No. 31150/2015, C.A. No.
13467/2015, C.A. No. 13453/2015, SLP(C) No. 32855/2015, C.A. No.
13570/2015, C.A. No. 14092/2015, C.A. No. 14091/2015, SLP(C) No.
Signature Not Verified
32471/2015, SLP(C) No. 32619/2015, C.A. No. 14607/2015, C.A. No.
Digitally signed by
ASHWANI KUMAR
Date: 2016.09.29
14703/2015, C.A. No. 14677/2015, SLP(C) No. 35757/2015, SLP(C) No.
12:31:44 IST
Reason:
492/2016, SLP(C) No. 1743/2016, SLP(C) No. 2937/2016, C.A. No.
671/2016, SLP(C) No. 4690/2016, SLP(C) No. 4691/2016, SLP(C) No.
5895/2016, C.A. No. 3531/2016, C.A. No. 3901/2016, C.A. No.
5172/2016, C.A. No. 5917-5918/2016, SLP(C) No. 14941/2016, SLP(C)
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No. 16110/2016, C.A. No. 5913-5914/2016, SLP(C) No. 18802/2016,
SLP(C) No. 24776/2016, C.A. No. 8203/2016,
O R D E R
We have heard learned counsel for the parties and are of the opinion that the issue involved in these matters has already been decided by this Court vide order dated 05.09.2016 in the case of Assistant Commissioner of Income Tax, Tirupur vs. M/s.
Velayudhaswamy Spinning Mills Pvt. Ltd. As a consequence, all these civil appeals as well as special leave petitions are dismissed.
......................J. [A.K. SIKRI] ......................J. [N.V. RAMANA] NEW DELHI;
SEPTEMBER 23, 2016.
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ITEM NO.62 COURT NO.11 SECTION IIIA
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). 2596/2012 C.I.T-I COIMBATORE Appellant(s) VERSUS M/S EMERALD JEWEL INDUSTRY PVT. LTD. Respondent(s) WITH SLP(C) No. 35128/2010 (With Office Report) SLP(C) No. 36330-36331/2010 SLP(C) No. 4016/2011 (With Office Report) SLP(C) No. 4084/2011 (With Appln. for C/delay in filing SLP and C/delay in refiling SLP and Office Report) SLP(C) No. 4085/2011 (With Appln. For C/delay in filing SLP and Office Report) SLP(C) No. 4773/2011 (With Appln. For C/delay in filing SLP and Office Report) SLP(C) No. 9658/2011 (With Interim Relief and Office Report) SLP(C) No. 10404/2011 (With Office Report) SLP(C) No. 13775/2011 (With Office Report) SLP(C) No. 14138/2011 (With Appln. for C/delay in filing SLP and C/delay in refiling SLP and Office Report) SLP(C) No. 14287/2011 (With Office Report) SLP(C) No. 17416/2011 (With Appln. for C/delay in filing SLP and C/delay in refiling SLP and Office Report) 4 SLP(C) No. 22281/2011 (With Office Report) SLP(C) No. 23601/2011 (With Office Report) SLP(C) No. 33941/2011 C.A. No. 2600/2012 C.A. No. 7872/2012 SLP(C) No. 10455/2012 (With Appln. for C/delay in filing SLP and C/delay in refiling SLP and Office Report) SLP(C) No. 19496/2012 (With Office Report) SLP(C) No. 25010/2012 SLP(C) No. 27673/2012 SLP(C) No. 35431/2012 (With Office Report) C.A. No. 382/2013 SLP(C) No. 1569/2013 (With Office Report) SLP(C) No. 20271-20272/2013 (With Office Report) SLP(C) No. 27219/2014 (With Office Report) C.A. No. 5192/2015 (With Office Report) C.A. No. 5193/2015 (With Office Report) C.A. No. 5194/2015 (With Office Report) C.A. No. 5201/2015 (With Office Report) C.A. No. 5202/2015 (With Office Report) 5 C.A. No. 5203/2015 (With Office Report) C.A. No. 5204/2015 (With Office Report) C.A. No. 5205/2015 (With Office Report) C.A. No. 5206/2015 (With Office Report) C.A. No. 5207/2015 (With Office Report) C.A. No. 5208/2015 (With Office Report) SLP(C) No. 14943/2016 (With Office Report) SLP(C) No. 14944/2016 (With Office Report) C.A. No. 5209/2015 (With Office Report) C.A. No. 5210/2015 (With Office Report) C.A. No. 5211/2015 (With Office Report) C.A. No. 5212/2015 (With Office Report) C.A. No. 5213/2015 (With Office Report) C.A. No. 5214/2015 (With Office Report) C.A. No. 5215/2015 (With Office Report) C.A. No. 5216/2015 (With Office Report) C.A. No. 5217/2015 (With Office Report) C.A. No. 5628/2015 (With Office Report) 6 C.A. No. 5629/2015 (With Office Report) C.A. No. 5191/2015 C.A. No. 5619/2015 SLP(C) No. 21339/2015 (With Office Report) SLP(C) No. 12754/2016 (With Office Report) SLP(C) No. 22094/2015 (With Office Report) SLP(C) No. 23323/2015 (With Office Report) SLP(C) No. 14945/2016 (With Office Report) SLP(C) No. 22686/2015 (With Office Report) SLP(C) No. 22772/2015 (With Office Report) SLP(C) No. 23324/2015 (With Office Report) SLP(C) No. 23322/2015 (With Office Report) SLP(C) No. 24216/2015 (With Office Report) C.A. No. 6542/2015 SLP(C) No. 25256/2015 (With Office Report) SLP(C) No. 25475/2015 (With Interim Relief and Office Report) SLP(C) No. 24735/2015 (With Interim Relief and Office Report) SLP(C) No. 25205/2015 (With Interim Relief and Office Report) SLP(C) No. 14946/2016 7 (With Office Report) C.A. No. 7006/2015 SLP(C) No. 26739/2015 (With Office Report) C.A. No. 8907/2015 (With Interim Relief and Office Report) SLP(C) No. 29584/2015 (With Office Report) SLP(C) No. 30484/2015 (With Interim Relief and Office Report) C.A. No. 8906/2015 SLP(C) No. 31150/2015 (With Office Report) C.A. No. 13467/2015 C.A. No. 13453/2015 SLP(C) No. 32855/2015 (With Interim Relief and Office Report) C.A. No. 13570/2015 C.A. No. 14092/2015 (With Office Report) C.A. No. 14091/2015 (With Office Report) SLP(C) No. 32471/2015 (With Interim Relief and Office Report) SLP(C) No. 32619/2015 (With Interim Relief and Office Report) C.A. No. 14607/2015 C.A. No. 14703/2015 C.A. No. 14677/2015 SLP(C) No. 35757/2015 (With Interim Relief and Office Report) SLP(C) No. 492/2016 (With Office Report) 8 SLP(C) No. 1743/2016 (With Office Report) SLP(C) No. 2937/2016 (With Office Report) C.A. No. 671/2016 SLP(C) No. 4690/2016 (With Office Report) SLP(C) No. 4691/2016 (With Office Report) SLP(C) No. 5895/2016 (With Office Report) C.A. No. 3531/2016 C.A. No. 3901/2016 C.A. No. 5172/2016 C.A. No. 5917-5918/2016 (With Office Report) SLP(C) No. 14941/2016 (With Office Report) SLP(C) No. 16110/2016 (With Office Report) C.A. No. 5913-5914/2016 SLP(C) No. 18802/2016 (With Office Report) SLP(C) No. 24776/2016 (With appln.(s) for c/delay in filing SLP and Office Report) C.A. No. 8203/2016 Date : 23/09/2016 These matters were called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE N.V. RAMANA For Appellant(s) Mr. Maninder Singh, ASG Mr. Tariq Ahmad, Adv.
Mr. T.M. Singh, Adv.
Ms. Rita Gupta, Adv.
9 Mr. M. Pushkarna, Adv.
Mr. Nalin Kohli, Adv.
Mr. Prabhas Bajaj, Adv.
Mr. Ankit Roy, Adv.
Mrs. Anil Katiyar,Adv.
Mr. B. V. Balaram Das,Adv.
For Respondent(s) Mr. V. Ramasubramanian,Adv.
Mr. A. Lakshminarayanan, Adv.
Mr. Rakesh K. Sharma,Adv.
Ms. Bina Gupta,Adv.
Mr. Pretesh Kapur, Adv. Ms. Radha Rangaswamy,Adv.
Mr. Senthil Jagadeesan,Adv.
Mr. Gautam Awasthi,Adv.
Ms. Praveena Gautam,Adv. Mr. Deepak Tyagi, Adv.
Mr. P. V. Yogeswaran,Adv.
Mr. Pratap Venugopal, Adv. Ms. Niharika, Adv.
Mr. Aman Shukla, Adv.
M/s. K. J. John & Co.
UPON hearing the counsel the Court made the following O R D E R The civil appeals as well as special leave petitions are dismissed in terms of the signed order.
Pending application(s), if any, shall be disposed of accordingly.
(Ashwani Thakur) (Tapan Kr. Chakraborty) COURT MASTER COURT MASTER (Signed order is placed on the file)