Supreme Court - Daily Orders
Commissioner Of Income Tax Mangalore vs M/S. Unity Care And Health Services on 27 August, 2018
Bench: A.K. Sikri, Ashok Bhushan
1
ITEM NOS. 59 to 168 COURT NO.5 SECTION IV-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). 609/2012
COMMISSIONER OF INCOME TAX MANGALORE & ANR. Appellant(s)
VERSUS
M/S. UNITY CARE AND HEALTH SERVICES Respondent(s)
WITH
SLP(C) No. 26746/2012 (IV-A)
CIVIL APPEAL No(s). 8951-8955/2012 (IV-A)
CIVIL APPEAL No(s). 743/2013 (IV-A)
CIVIL APPEAL No(s). 742/2013 (IV-A)
CIVIL APPEAL No(s). 740/2013 (IV-A)
CIVIL APPEAL No(s). 741/2013 (IV-A)
CIVIL APPEAL No(s). 4068/2013(IV-A)
SLP(C) No(s). 5223/2013 (IV-A)
SLP(C) No(s). 18009/2013(IV-A)
SLP(C) No(s). 18008/2013(IV-A)
CIVIL APPEAL No(s). 102/2014(IV-A)
CIVIL APPEAL No(s). 100/2014 (IV-A)
CIVIL APPEAL No(s). 6404/2015 (IV-A)
SLP(C) No(s).978/2014 (IV-A)
CIVIL APPEAL No(s). 101/2014 (IV-A)
CIVIL APPEAL No(s). 8520/2014 (IV-A)
CIVIL APPEAL No(s). 6361/20-14 (IV-A)
CIVIL APPEAL No(s). 10731/2017(IV-A)
CIVIL APPEAL No(s). 8121/2013 (III)
CIVIL APPEAL No(s). 1830/2018(IV)
CIVIL APPEAL No(s). 1831/2018 (IV)
CIVIL APPEAL No(s). 2803/2018 (IV)
CIVIL APPEAL No(s). 3875/2010 (III)
CIVIL APPEAL No(s). 6939/2009 (III)
SLP(C) No(s). 28784/2017 (III)
CIVIL APPEAL No(s). 7335/2013 (III)
CIVIL APPEAL No(s). 7344/2013 (III)
CIVIL APPEAL No(s). 7343/2013 (III)
CIVIL APPEAL No(s). 7336/2013 (III)
CIVIL APPEAL No(s). 7342/2013 (III)
CIVIL APPEAL No(s). 1608/2009 (III)
CIVIL APPEAL No(s). 7339/2013 (III)
CIVIL APPEAL No(s). 7337/2013 (III)
Signature Not Verified
CIVIL APPEAL No(s). 7217/2010 (III)
Digitally signed by
SUSHIL KUMAR
RAKHEJA
Date: 2018.08.29
CIVIL APPEAL No(s). 7216/2011 (III)
16:28:51 IST
Reason:
SLP(C) No(s). 21840/2012 (III)
SLP(C) No(s). 22965/2014 (III)
SLP(C) ..CC No(s).12872/2014 (III)
2
SLP(C) No(s). 20485/2015 (III)
CIVIL APPEAL No(s). 5384/2015 (III)
SLP(C)..CC No. 4159/2017 (III)
SLP(C) No(s). 18494/2017 (III)
SLP(C) No(s). 26938/2017 (III)
SLP(C) No(s). 9638/2018 (III)
SLP(C) No(s). 11044/2018 (III)
SLP(C) No(s). 16642/2018 (III)
CIVIL APPEAL No(s). 9045/2017 (III)
CIVIL APPEAL No(s). 3888/2010 (III)
CIVIL APPEAL No(s). 3889/2010 (III)
CIVIL APPEAL No(s). 1954/2011 (III)
CIVIL APPEAL No(s). 1955/2011 (III)
CIVIL APPEAL No(s). 1956/2011 (III)
CIVIL APPEAL No(s). 9635/2011 (III)
CIVIL APPEAL No(s). 2403/2011 (III)
CIVIL APPEAL No(s). 2404/2011 (III)
CIVIL APPEAL No(s). 2533/2011 (IX)
CIVIL APPEAL No(s). 2532/2011 (IX)
CIVIL APPEAL No(s). 14096/2015(III)
CIVIL APPEAL No(s). 10442/2017 (III)
SLP(C) No(s). 20728/2017 (III)
CIVIL APPEAL No(s). 10438/2017 (III)
CIVIL APPEAL No(s). 11037/2017 (III)
CIVIL APPEAL No(s). 10209/2010 (III)
CIVIL APPEAL No(s). 7739-7752/2011 (III)
CIVIL APPEAL No(s). 3033/2010 (III)
CIVIL APPEAL No(s). 10481/2010 (IX)
CIVIL APPEAL No(s). 8529/2014(III)
CIVIL APPEAL No(s). 8530/2014 (III)
CIVIL APPEAL No(s). 8012/2014 (III)
SLP(C) No(s). 28609/2014(III)
SLP(C) No(s). 33058/2014 (III)
CIVIL APPEAL No(s). 8532/2014 (III)
CIVIL APPEAL No(s). 8531/2014 (III)
SLP(C) No(s). 29659/2014 (III)
SLP(C) No(s). 29229/2014 (III)
SLP(C) No(s). 29232/2014 (III)
SLP(C) No(s). 29233/2014 (III)
SLP(C) No(s). 29230/2014 (III)
SLP(C) No(s). 29660/2014 (III)
SLP(C) No(s). 33661/2014 (III)
SLP(C) No(s). 12560/2015 (III)
CIVIL APPEAL No(s). 3268/2016 (III)
SLP(C) No(s). 12447/2017(III)
SLP(C) No(s). 12448/2017(III)
SLP(C) No(s). 13167/2018(III)
CIVIL APPEAL No(s). 7041/2011(IX)
CIVIL APPEAL No(s). 2916/2012 (IX)
SLP(C) No(s). 21852/2012 (IX)
CIVIL APPEAL No(s). 6173/2016 (III)
SLP(C) No(s)….CC No. 1764/2017(IX)
CIVIL APPEAL No(s). 239/2012 (III-A)
3
CIVIL APPEAL No(s). 240/2012 (III-A)
CIVIL APPEAL No(s). 243/2012 (III-A)
CIVIL APPEAL No(s). 241/2012 (III)
CIVIL APPEAL No(s). 242/2012 (III-A)
CIVIL APPEAL No(s). 6112-6114/2011 (IV-A)
CIVIL APPEAL No(s). 5941/2012 (III)
CIVIL APPEAL No(s). 72/2014 (III)
CIVIL APPEAL No(s). 73/2014 (III)
CIVIL APPEAL No(s). 8488/2012 (XII)
CIVIL APPEAL No(s). 3697/2012 (III)
CIVIL APPEAL No(s). 3314/2015 (III)
CIVIL APPEAL No(s). 3768/2015 (III)
CIVIL APPEAL No(s). 4375/2015 (III)
SLP(C) No(s). 19434/2015 (III)
CIVIL APPEAL No(s). 5942-5943/2012 (IV)
CIVIL APPEAL No(s). 2590-2593/2012 (III)
CIVIL APPEAL No(s). 4181/2012 (III)
CIVIL APPEAL No(s). 7255/2011 (IV)
CIVIL APPEAL No(s). 4954/2013 (III)
CIVIL APPEAL No(s). 4962/2013 (III)
CIVIL APPEAL No(s). 4955/2013 (III)
CIVIL APPEAL No(s). 4956/2013 (III)
CIVIL APPEAL No(s). 4958/2013 (III)
CIVIL APPEAL No(s). 4963/2013 (III)
CIVIL APPEAL No(s). 4957/2013 (III)
CIVIL APPEAL No(s). 4964/2013 (III)
CIVIL APPEAL No(s). 4959/2013 (III)
CIVIL APPEAL No(s). 4960/2013 (III)
CIVIL APPEAL No(s). 4961/2013 (III)
CIVIL APPEAL No(s). 7211/2012 (IV-A)
CIVIL APPEAL No(s). 7212/2012 (IV-A)
CIVIL APPEAL No(s). 7943/2012 (IV-A)
CIVIL APPEAL No(s). 745/2013 (IV-A)
SLP(C) No(s). 3099/2014 (IX)
SLP(C) No(s). 10300/2014 (IX)
CIVIL APPEAL No(s). 1296/2015 (XII-A)
CIVIL APPEAL No(s). 5232/2015 (III)
CIVIL APPEAL No(s). 8411/2016 (III)
CIVIL APPEAL No(s). 3637/2018 (III)
CIVIL APPEAL No(s). 4937/2012 (XI-A)
CIVIL APPEAL No(s). 4935/2012 (XI-A)
CIVIL APPEAL No(s). 4934/2012 (XI-A)
CIVIL APPEAL No(s). 4936/2012 (XI-A)
CIVIL APPEAL No(s). 4933/2012 (XI-A)
CIVIL APPEAL No(s). 1549/2017 (III)
CIVIL APPEAL No(s). 2571/2017 (III)
CIVIL APPEAL No(s). 7003/2017 (III)
CIVIL APPEAL No(s). 5511/2017 (III)
CIVIL APPEAL No(s). 6403/2017 (III)
CIVIL APPEAL No(s). 5103/2012 (IV-A)
CIVIL APPEAL No(s). 5923/2012 (IV-A)
CIVIL APPEAL No(s). 5568/2012 (XI-A)
CIVIL APPEAL No(s). 2931/2013 (XIV)
4
CIVIL APPEAL No(s). 5468/2013 (IV-A)
CIVIL APPEAL No(s). 2979/2016 (IV-A)
CIVIL APPEAL No(s). 5418-5419/2016 (IV-A)
CIVIL APPEAL No(s). 9043/2016 (XI-A)
CIVIL APPEAL No(s). 6057/2017 (IV-A)
CIVIL APPEAL No(s). 9794/2017 (IV-A)
CIVIL APPEAL No(s). 17337/2017 (IV-A)
CIVIL APPEAL No(s). 1277/2018 (XV)
CIVIL APPEAL No(s). 4996/2018 (IV-A)
CIVIL APPEAL No(s). 8063/2018 (IV-A)
SLP(C) No(s). 19233/2018 (IV-A)
CIVIL APPEAL No(s). 7139/2018 (III-A)
SLP(C) No(s). 20519/2018 (XV)
SLP(C) No(s). 21980/2018 (XV)
CIVIL APPEAL No(s). 4939/2012 (III-A)
CIVIL APPEAL No(s). 13679/2015 (III-A)
CIVIL APPEAL No(s). 4176/2012 (IX)
CIVIL APPEAL No(s). 4172/2012 (IX)
CIVIL APPEAL No(s). 4175/2012 (IX)
CIVIL APPEAL No(s). 4174/2012 (IX)
CIVIL APPEAL No(s). 4173/2012 (IX)
CIVIL APPEAL No(s). 4177/2012 (IX)
CIVIL APPEAL No(s). 6190/2013 (III)
CIVIL APPEAL No(s). 722/2013 (III)
SLP(C) No(s). 17024/2016 (IX)
SLP(C) No(s). 9882/2014 (IX)
CIVIL APPEAL No(s). 2537/2016 (III)
SLP(C) No(s). 9883/2014 (IX)
SLP(C) No(s). 26480/2015 (IX)
SLP(C) No(s). 22768/2015 (IX)
SLP(C) No(s). 26481/2015 (IX)
CIVIL APPEAL No(s). 5321-5322/2012 (XI-A)
SLP(C) No(s). 21841/2012 (XI)
CIVIL APPEAL No(s). 2743-2746/2013 (XI-A)
CIVIL APPEAL No(s). 5460-5461/2013 (III-A)
CIVIL APPEAL No(s). 11299-11302/2013 (III-A)
CIVIL APPEAL No(s). 292/2014 (III)
CIVIL APPEAL No(s). 6699/2014 (III)
CIVIL APPEAL No(s). 17283/2015 (XII-A)
CIVIL APPEAL No(s). 17284/2015 (XII-A)
CIVIL APPEAL No(s). 17276/2015 (XII-A)
CIVIL APPEAL No(s). 7101-7102/2017 (XI-A)
SLP(C) No(s). 22875-22881/2017 (XI)
CIVIL APPEAL No(s). 6332/2012 (III)
CIVIL APPEAL No(s). 4515/2013 (III)
CIVIL APPEAL No(s). 6817/2013 (III)
CIVIL APPEAL No(s). 4519/2013 (III)
CIVIL APPEAL No(s). 4517/2013 (III)
CIVIL APPEAL No(s). 4516/2013 (III)
CIVIL APPEAL No(s). 4518/2013 (III)
CIVIL APPEAL No(s). 4520/2013 (III)
SLP(C) No(s). 9870/2014(IX)
CIVIL APPEAL No(s). 4932/2012 (III)
5
CIVIL APPEAL No(s). 9291/2013 (III-A)
CIVIL APPEAL No(s). 9292/2013 (III-A)
CIVIL APPEAL No(s). 9293/2013 (III-A)
CIVIL APPEAL No(s). 9294/2013 (III-A)
CIVIL APPEAL No(s). 6333/2012 (III)
CIVIL APPEAL No(s). 5218/2017 (IV)
CIVIL APPEAL No(s). 8906/2012 (III)
CIVIL APPEAL No(s). 8907/2012 (III)
CIVIL APPEAL No(s). 2072-2073/2012 (IV-A)
RP(C) No. 2643/2014 in SLP(C) No. 7921/2014 (IV-A)
CIVIL APPEAL No(s). 166/2018 (III-A)
CIVIL APPEAL No(s). 8922/2013 (IV-A
CIVIL APPEAL No(s). 8532/2013 (III)
SLP(C) No(s). 13023/2014 (IV-A)
SLP(C) No(s). 17645/2014 (IV-A)
SLP(C) No(s). 13024/2014 (IV-A)
SLP(C) No(s). 766/2015 (IV-A)
SLP(C) No(s). 2373/2015 (IV-A)
SLP(C) No(s). 9144/2015 (IV-A)
SLP(C) No(s). 10814/2015 (IV-A)
SLP(C) No(s). 13364/2015 (IV-A)
SLP(C) No(s). 13363/2015 (IV-A)
SLP(C) No(s). 17384/2015 (IV-A)
SLP(C) No(s). 17379/2015 (IV-A)
SLP(C) No(s). 17387/2015 (IV-A)
SLP(C) No(s). 17382/2015 (IV-A)
SLP(C) No(s). 17385/2015 (IV-A)
SLP(C) No(s). 19150/2015 (IV-A)
SLP(C) No(s). 28568/2015 (IX)
CIVIL APPEAL No(s). 2406-2407/2016 (IV-A)
CIVIL APPEAL No(s). 10880/2016 (IV-A)
CIVIL APPEAL No(s). 829/2018 (IV-A)
CIVIL APPEAL No(s). 2271/2018 (IV-A)
SLP(C) No(s). 10915/2018 (IV-A)
CIVIL APPEAL No(s). 11306/2013 (III)
CIVIL APPEAL No(s). 5974-5977/2012 (IX)
CIVIL APPEAL No(s). 8291/2015 (III)
CIVIL APPEAL No(s). 1426/2016 (III)
CIVIL APPEAL No(s). 4450/2016 (III)
CIVIL APPEAL No(s). 4451/2016 (III)
CIVIL APPEAL No(s). 1436/2016 (III)
CIVIL APPEAL No(s). 2691/2016 (III)
CIVIL APPEAL No(s). 2408/2016 (III)
CIVIL APPEAL No(s). 3281/2016 (III)
CIVIL APPEAL No(s). 5000/2016 (III)
CIVIL APPEAL No(s). 3280/2016 (IV-A)
CIVIL APPEAL No(s). 5001/2016 (III)
CIVIL APPEAL No(s). 4230/2016 (III)
CIVIL APPEAL No(s). 3904/2016 (III)
CIVIL APPEAL No(s). 5475/2016 (III)
CIVIL APPEAL No(s). 4999/2016 (III)
CIVIL APPEAL No(s). 9514/2017 (III)
Diary No. 22813/2017 (IX)
6
CIVIL APPEAL No(s). 10903/2014 (III)
CIVIL APPEAL No(s). 10905/2014 (III)
CIVIL APPEAL No(s). 3797/2014 (III)
CIVIL APPEAL No(s). 6578/2015 (III)
CIVIL APPEAL No(s). 3796/2014 (III)
SLP(C) No(s). 17543/2015 (III)
CIVIL APPEAL No(s). 2003/2014 (III)
CIVIL APPEAL No(s). 11304/2013 (III)
CIVIL APPEAL No(s). 11305/2013 (III)
CIVIL APPEAL No(s). 11303/2013 (III)
CIVIL APPEAL No(s). 5487/2015 (III)
CIVIL APPEAL No(s). 6516/2015 (III)
CIVIL APPEAL No(s). 18774/2017 (III)
SLP(C) No(s). 21848/2012 (IV-A)
CIVIL APPEAL No(s). 9654/2013 (III-A)
CIVIL APPEAL No(s). 8036/2016 (III)
CIVIL APPEAL No(s). 8037/2016 (III)
CIVIL APPEAL No(s). 8042/2016 (III)
CIVIL APPEAL No(s). 8038/2016 (III)
CIVIL APPEAL No(s). 8040/2016 (III)
CIVIL APPEAL No(s). 8039/2016 (III)
CIVIL APPEAL No(s). 8044/2016 (III)
CIVIL APPEAL No(s). 8041/2016 (III)
CIVIL APPEAL No(s). 8043/2016 (III)
CIVIL APPEAL No(s). 1009/2014 (III)
CIVIL APPEAL No(s). 1010/2014 (III)
SLP(C) No(s). 1561/2018 (III)
SLP(C) No(s). 22586/2017 (III)
SLP(C) No(s). 18873/2017 (III)
SLP(C) No(s). 18872/2017 (III)
SLP(C) No(s). 19576/2017 (III)
SLP(C) No(s). 28941/2017 (III)
SLP(C) No(s). 7116/2013 (III)
CIVIL APPEAL No(s). 4016/2014 (III)
CIVIL APPEAL No(s). 10603/2014 (III)
CIVIL APPEAL No(s). 10780/2014 (III)
CIVIL APPEAL No(s). 10781/2014 (III)
CIVIL APPEAL No(s). 10782/2014 (III)
CIVIL APPEAL No(s). 10783/2014 (III)
CIVIL APPEAL No(s). 6405/2015 (IV)
CIVIL APPEAL No(s). 6406/2015 (IV)
CIVIL APPEAL No(s). 3798/2014 (III)
CIVIL APPEAL No(s). 14272/2015 (III)
CIVIL APPEAL No(s). 929/2016 (III)
CIVIL APPEAL No(s). 7920/2013 (III)
CIVIL APPEAL No(s). 6120/2018 (XIV)
CIVIL APPEAL No(s). 6119/2018 (XIV)
Diary No. 13952/2018 (XIV)
CIVIL APPEAL No(s). 6776/2018 (XIV)
CIVIL APPEAL No(s). 14555/2015 (III)
CIVIL APPEAL No(s). 14573/2015 (III)
CIVIL APPEAL No(s). 14575/2015 (III)
CIVIL APPEAL No(s). 14572/2015 (III)
7
CIVIL APPEAL No(s). 14561/2015 (III)
CIVIL APPEAL No(s). 14558/2015 (III)
CIVIL APPEAL No(s). 14557/2015 (III)
CIVIL APPEAL No(s). 14559/2015 (III)
CIVIL APPEAL No(s). 14560/2015 (III)
CIVIL APPEAL No(s). 10235/2014 (III)
CIVIL APPEAL No(s). 10236/2014 (III)
CIVIL APPEAL No(s). 6402/2015 (III)
CIVIL APPEAL No(s). 6403/2015 (III)
CIVIL APPEAL No(s). 5110/2015 (III)
CIVIL APPEAL No(s). 10237/2014 (III)
CIVIL APPEAL No(s). 5100/2015 (III)
CIVIL APPEAL No(s). 5488/2015 (III)
CIVIL APPEAL No(s). 5132/2015 (III)
CIVIL APPEAL No(s). 6111/2015 (III)
CIVIL APPEAL No(s). 6716/2015 (III)
CIVIL APPEAL No(s). 7246/2015 (III)
CIVIL APPEAL No(s). 4529/2014 (III-A)
CIVIL APPEAL No(s). 5519/2014 (III-A)
CIVIL APPEAL No(s). 3107/2016 (IV-A)
CIVIL APPEAL No(s). 3100/2016 (IV-A)
CIVIL APPEAL No(s). 3903/2016 (IV-A)
CIVIL APPEAL No(s). 3501/2016 (IV-A)
CIVIL APPEAL No(s). 3899/2016 (IV-A)
CIVIL APPEAL No(s). 3900/2016 (IV-A)
CIVIL APPEAL No(s). 20961/2017 (III-A)
CIVIL APPEAL No(s). 1617/2018 (III-A)
CIVIL APPEAL No(s). 13764/2015 (III-A)
CIVIL APPEAL No(s). 13765/2015 (III-A)
CIVIL APPEAL No(s). 4015/2014 (III)
SLP(C) No(s). 19431/2014 (IV-A)
CIVIL APPEAL No(s). 13442/2015 (III)
CIVIL APPEAL No(s). 2108/2016 (XII-A)
CIVIL APPEAL No(s). 2109/2016 (XII-A)
CIVIL APPEAL No(s). 2110/2016 (XII-A)
CIVIL APPEAL No(s). 3475/2016 (XII-A)
CIVIL APPEAL No(s). 4229/2016 (XII-A)
CIVIL APPEAL No(s). 3251/2016 (XII-A)
CIVIL APPEAL No(s). 6071/2016 (XII-A)
CIVIL APPEAL No(s). 9056/2016 (XII-A)
CIVIL APPEAL No(s). 2630/2017 (III-A)
CIVIL APPEAL No(s). 3370/2017 (III-A)
CIVIL APPEAL No(s). 10605/2014 (III)
CIVIL APPEAL No(s). 10604/2014 (III)
CIVIL APPEAL No(s). 10606/2014 (III)
SLP(C) No(s). 9866/2015 (IV-A)
SLP(C) No(s). 22951/2015 (IV-A)
CIVIL APPEAL No(s). 4333/2015 (IV-A)
SLP(C) No(s). 12914/2015 (IV-A)
SLP(C) No(s). 10781/2015 (IV-A)
SLP(C) No(s). 12915/2015 (IV-A)
SLP(C) No(s). 14444/2015 (IV-A)
CIVIL APPEAL No(s). 5301/2015 (IV-A)
8
SLP(C) No(s). 22379/2015 (IV-A)
SLP(C) No(s). 24218/2015 (IV-A)
SLP(C) No(s). 25344/2015 (IV-A)
SLP(C) No(s). 736/2016 (IV-A)
SLP(C)...CC No(s). 12561/2016 (IV-A)
CIVIL APPEAL No(s). 4304/2018 (III)
CIVIL APPEAL No(s). 4305/2018 (III)
Diary No. 6150/2018 (IX)
SLP(C) No. 13844/2018 (IX)
Civil Appeal No(s). 10474/2014 (III)
C.A. No. 2538/2016 (III)
C.A. No. 9321/2016 (III)
C.A. No. 8294/2016 (III)
C.A. No. 11345/2016 (III)
C.A. No. 3292/2017 (III)
C.A. No. 3818/2017 (IV-A)
SLP(C) No. 023300 / 2017 (IX)
(IA No.49756/2017-CONDONATION OF DELAY IN FILING)
SLP(C) No. 17512/2017 (IX)
C.A. No. 9491/2017 (III)
C.A. No. 10420/2017 (III)
C.A. No. 18739/2017 (IV-A)
C.A. No. 20914/2017 (III)
Civil Appeal No(s). 9162/2015 (III)
C.A. No. 9161/2015 (III)
C.A. No. 9163/2015 (III)
SLP(C) No. 17010/2017 (IX)
(FOR ADMISSION and I.R. and IA No.51265/2017-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 21127/2017 (IX)
(FOR ADMISSION and I.R. and IA No.58410/2017-CONDONATION OF DELAY
IN FILING and IA No.58411/2017-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 23479/2017 (IX)
(IA No.64058/2017-CONDONATION OF DELAY IN FILING and IA
No.64064/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
C.A. No. 11208/2017 (III)
C.A. No. 9953/2017 (III)
C.A. No. 2595/2015 (III)
SLP(C) 4711/2015 (IV-A)
C.A. NO. 58/2017 (III)
C.A. No. 61/2017 (III)
C.A. No. 59/2017 (III)
C.A. No. 63/2017 (III)
C.A. No. 60/2017 (III)
C.A. No. 65/2017 (III)
C.A. No. 62/2017 (III)
C.A. No. 64/2017 (III)
C.A. No. 4647/2018 (III)
SLP(C) No(s). 26752/2015 (III)
SLP(C) No(s). 34929/2017 (III)
C.A. No. 2451/2017 (III)
C.A. No. 2452/2017 (III)
9
SLP(C) No(s). 30284/2015 (XIV)
SLP(C) No(s). 34987/2015 (XIV)
SLP(C) No(s). 31311/2015 (XIV)
SLP(C) No(s). 31295/2015 (XIV)
SLP(C) No(s). 30283/2015 (XIV)
SLP(C) No(s). 31297/2015 (XIV)
SLP(C) No(s). 796/2016 (III)
SLP(C) No(s). 31431/2016 (IX)
SLP(C) No(s). 23322/2016 (IX)
SLP(C) No(s). 31428/2016 (IX)
SLP(C) No(s). 27256/2016 (IX)
SLP(C) No(s). 33736/2016 (XIV)
SLP(C) No(s). 34142/2016 (III)
SLP(C) No(s). 34890/2016 (IV-B)
SLP(C) No(s). 197/2017 (IX)
SLP(C) No(s). 3138/2017 (III)
SLP(C) No(s). 3136/2017 (III)
SLP(C) No(s). 6896/2017 (XIV)
SLP(C) No(s). 5149/2017 (XIV)
SLP(C) No(s). 5190/2017 (IV-B)
SLP(C) No(s). 5189/2017 (IV-B)
SLP(C) No(s). 14465/2017 (IV-B)
SLP(C)….CC No(s). 8612/2017 (XIV)
SLP(C)….CC No(s). 8215/2017 (XIV)
SLP(C) No(s). 19322/2017 (XIV)
SLP(C)..CC No(s). 8924/2017 (XIV)
SLP(C) No(s). 14604/2017 (IV-B)
SLP(C) No(s). 15229/2017 (IV-B)
SLP(C) No(s). 15597/2017 (IV-B)
SLP(C) No(s). 17646/2017 (IV-B)
SLP(C) No(s). 27280/2017 (IV-B)
SLP(C) No(s). 19841/2017 (IV-B)
SLP(C) No(s). 720/2018 (XIV)
SLP(C) No(s). 27498/2017 (XIV)
SLP(C) No(s). 29991/2017 (IV-B)
SLP(C) No(s). 30215/2017 (XIV)
CIVIL APPEAL No(s). 18595/2017 (XVII)
CIVIL APPEAL No(s). 18474/2017(IV)
SLP(C) No(s). 722/2018 (IV-B)
SLP(C) No(s). 31873/2017 (IV-B)
SLP(C) No(s). 32081/2017 (XIV)
SLP(C) No(s). 31720/2017 (IV-B)
SLP(C) No(s). 31718/2017 (IV-B)
SLP(C) No(s). 32236/2017 (XIV)
CIVIL APPEAL No(s). 19861/2017 (IV)
SLP(C) No(s). 33218/2017 (IV-B)
SLP(C) No(s). 729/2018 (IV-B)
Diary No. 40816/2017 (IV-B)
SLP(C) No(s). 2250/2018 (IV-B)
SLP(C) No(s). 12200/2018 (XIV)
SLP(C) No(s). 2486/2018 (XIV)
SLP(C) No(s). 4186/2018 (XIV)
SLP(C) No(s). 4191/2018 (XIV)
10
SLP(C) No(s). 12202/2018 (XIV)
SLP(C) No(s). 12204/2018 (XIV)
Diary No. 4363/2018 (XIV)
Diary No. 6113/2018 (IV-B)
Diary No. 8704/2018 (IV-B)
SLP(C) No(s). 16644/2018 (IV-B)
SLP(C) No(s). 16889/2018 (XIV)
SLP(C) No(s). 16245/2018 (XIV)
Diary No. 22819/2018 (XIV)
C.A. No. 2542/2018 (III)
C.A. No. 2543/2018 (III)
SLP(C) No. 34997-35001/2015 (IV-A)
SLP(C) No. 35669-35671/2015 (IV-A)
SLP(C) No. 35004-35005/2015 (IV-A)
SLP(C) No. 35314-35315/2015 (IV-A)
SLP(C) No. 489-491/2016 (IV-A)
SLP(C) No. 34414-34416/2016 (IV-A)
SLP(C) No. 1253-1254/2018 (XI)
(FOR ADMISSION and I.R. and IA No.138944/2017-CONDONATION OF DELAY
IN FILING and IA No.138946/2017-EXEMPTION FROM FILING O.T.)
C.A. No. 65/2016 (III)
C.A. No. 4452/2016 (III)
C.A. No. 3186/2015 (IV-A)
C.A. No. 3187/2015 (IV-A)
C.A. No. 3222/2015 (IV-A)
C.A. No. 5103/2015 (IV-A)
C.A. No. 8295/2015 (III)
C.A. No. 8297/2015 (III)
C.A. No. 8296/2015 (III)
C.A. No. 14095/2015 (IV-A)
C.A. No. 1404/2016 (IV-A)
C.A. No. 1407/2016 (IV-A)
C.A. No. 4433/2016 (IV-A)
C.A. No. 3286/2016 (IV-A)
C.A. No. 3176/2016 (IV-A)
C.A. No. 4750/2016 (IV-A)
C.A. No. 4445/2016 (IV-A)
C.A. No. 12279/2016 (IV-A)
C.A. No. 5420/2016 (IV-A)
C.A. No. 8035/2016 (III)
C.A. No. 10069/2016 (XI-A)
C.A. No. 11288/2016 (XI-A)
C.A. No. 11986/2016 (III)
C.A. No. 1253/2017 (IV-A)
C.A. No. 1252/2017 (IV-A)
C.A. No. 18433/2017 (XV)
C.A. No. 11189/2017 (XV)
(IA No.76749/2017-CONDONATION OF DELAY IN FILING)
C.A. No. 12852/2017 (XV)
(FOR ADMISSION and I.R. and IA No.83593/2017-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 26520/2017 (XV)
11
(IA No.89055/2017-CONDONATION OF DELAY IN FILING)
SLP(C) No. 26524/2017 (XV)
(FOR CONDONATION OF DELAY IN FILING ON IA 94125/2017
C.A. No. 21553/2017 (XV)
SLP(C) No. 30831/2017 (XV)
(IA No.110781/2017-CONDONATION OF DELAY IN FILING)
C.A. No. 18432/2017 (XV)
(FOR ADMISSION and I.R. and IA No.107830/2017-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 9944/2015 (IV-A)
SLP(C) No. 9945/2015 (IV-A)
SLP(C) No. 9947/2015 (IV-A)
SLP(C) No. 9946/2015 (IV-A)
SLP(C) No. 13361/2015 (IV-A)
SLP(C) No. 13360/2015 (IV-A)
C.A. No(s). 3286/2017
C.A. No. 3288/2017 (III)
C.A. No. 3287/2017 (III)
C.A. No. 3290/2017 (III)
C.A. No. 3289/2017 (III)
C.A. No. 3291/2017 (III)
SLP(C) No. 16826/2016 (IV-A)
C.A. No. 11277/2016 (III)
C.A. No. 8423/2016 (III)
C.A. No. 882/2017 (III)
C.A. No. 4745/2016 (III)
C.A. No. 3921/2016 (III)
C.A. No. 11278/2016 (III)
C.A. No. 11280/2016 (III)
C.A. No. 11279/2016 (III)
C.A. No. 11342/2016 (III)
C.A. No. 9496/2017 (III)
C.A. No. 9513/2017 (III)
C.A. No. 10480/2017 (III)
C.A. No. 10481/2017 (III)
(IA No.66415/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
C.A. No. 10479/2017 (III)
(IA No.60246/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
C.A. No. 17015/2017 (III)
(IA No.100322/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
C.A. No. 16158/2017 (III)
C.A. No. 21767/2017 (III)
(IA No.125672/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 11002/2018 (IX)
(Only SLP (C) No. 11002/2018 to be listed before the Registrar
Court on 18.07.2018)
12
Diary No(s). 11594/2018 (IX)
( IA No.55404/2018-CONDONATION OF DELAY IN FILING and IA
No.55405/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
C.A. No. 3619/2016 (III)
C.A. No. 5436/2016 (IV)
C.A. No. 6374/2016 (XVI)
C.A.No(s). 6931/2017 (III)
C.A. No. 5524/2017 (III)
C.A. No. 6058/2017 (III)
C.A. No. 6986/2016 (IV-A)
C.A. No. 8418/2016 (IV-A)
C.A. No. 9920/2016 (XVI)
C.A. No. 13773/2015 (IV-A)
C.A. No. 13772/2015 (XVI)
C.A. No. 9781-9782/2017 (XVI)
C.A. No. 13775/2015 (IV-A)
C.A. No. 13774/2015 (IV-A)
C.A. No. 9917/2017 (IV-A)
C.A. No. 9918/2017 (IV-A)
C.A. No. 9919/2017 (IV-A)
C.A. No. 9120/2017 (IV-A)
C.A. No. 8983/2017 (IV-A)
SLP(C) No. 18569/2018 (III)
(FOR ADMISSION and I.R. and IA No.76268/2018-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 18570/2018 (III)
(FOR ADMISSION and I.R. and IA No.77479/2018-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 3533/2017 (III)
SLP(C) No. 8371/2017
SLP(C) No. 20239/2017 (III)
SLP(C) No. 546/2018 (III)
SLP(C) No. 5147/2017 (III)
SLP(C) No. 28256/2017 (III)
SLP(C) No. 21941/2017 (IX)
C.A. No. 4834/2017 (III)
C.A. No. 4836/2017 (III)
SLP(C) No. 32885/2017 (III)
SLP(C) No. 552/2018 (III)
SLP(C) No. 551/2018 (III)
SLP(C) No. 570/2018 (III)
SLP(C) No(s).21800/2017 (III)
CIVIL APPEAL No(s). 21808/2017 (III)
SLP(C) No(s). 33532/2017 (III)
CIVIL APPEAL No(s). 437/2018 (III)
CIVIL APPEAL No(s). 4656/2018 (III)
CIVIL APPEAL No(s). 4657/2018 (III)
CIVIL APPEAL No(s). 4658/2018 (III)
SLP(C) No(s). 4659/2018 (III)
SLP(C) No(s). 2874/2018 (III)
SLP(C) No(s). 860/2018 (III)
SLP(C) No(s). 1102/2018 (III)
SLP(C) No(s). 1321/2018 (III)
13
SLP(C) No(s). 4830/2018 (III)
CIVIL APPEAL No(s). 5605/2018 (III)
SLP(C) No(s). 6403/2017 (III)
CIVIL APPEAL No(s). 3664/2017 (III-A)
SLP(C) No(s). 13740/2017 (III)
SLP(C) No(s). 13741/2017 (III)
SLP(C) No(s). 15260/2017 (III)
SLP(C) No(s). 10833/2018 (III)
SLP(C) No(s). 10834/2018 (III)
SLP(C) No(s). 13119/2018 (III)
SLP(C) No(s). 13118/2018 (III)
SLP(C) No(s). 5927/2018 (III)
SLP(C) No(s). 9597/2018 (III)
SLP(C) No(s). 10082/2018 (III)
SLP(C) No(s). 10997/2018 (III)
Date : 27-08-2018 These matters were called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ASHOK BHUSHAN
Counsel for the parties:-
Mr. Vikramjit Banerjee, ASG
Mr. Arijit Prasad, Adv.
Mr. Abhishek, Adv.
Mr. Sarthak Raizada, Adv.
Ms. Anil Katiyar, AOR
Ms. Triveni Poteker, Adv.
Mr. Shahid Anwar, AOR
Mr. Mohit Kaushik, Adv.
Ms. Arti Singh, Adv.
Ms. Pooja Singh, Adv.
Mr. Prakash Kumar, Adv.
Mr. Rahul Gupta, AOR
Mr. Pallav Mongia, AOR
Sabyasachi Bhaduri, Adv.
Mr. K.V. Mohan, Adv.
Mr. R.K. Raghavan, Adv.
Mr. K.V. Balakrishnan, Adv.
Ms. Archana Sahadeva, AoR
Ms. Girija G.P., Adv.
Ms. Surbhi Singh, Adv.
Mr. Gaurav Sharma, Adv.
Mr. Sachit Jolly, Adv.
Ms. Anuradha Dutt, Adv.
14
Ms. Fereshte D. Sethna, Adv.
Mr. Rohit Garg, Adv.
Mr. Kunal Dutt, Adv.
Ms. Vijayalakshmi Menon, Adv.
Mr. A. Tewari, Adv.
Ms. Eliza Bar, Adv.
Ms. Filza Moonish, Adv.
Mr. Rajul Patel, Adv.
Mr. Bhargava V. Desai, Adv.
Mr. Akshat Malpani, Adv.
Mr. Amar Dave, Adv.
Mr. P.S. Sudheer, Adv.
Mr. Rishi Maheshwari, Adv.
Ms. Anne Mathew, Adv.
Ms. Shruti Jose, Adv.
Ms. Yamunah N., Adv.
Mr. S. Ravishankar, Adv.
Mr. R.K. Patel, Adv.
Ms. Manisha T. Karia, AOR
Ms. Saumya, Adv.
Mr. Shanshank S. Mangal, Adv.
Dr. Manish Singhvi, Adv.
Mr. Satyendra Kumar, Adv.
Mr. Om Prakash Ajit Singh Parihar, Adv.
Mr. Krishna Kumar, Adv.
Ms. Srutana Suman Mund, Adv.
M/s. Anushree P. Kapadia, AOR
Ms. Priyanka Rathi, Adv.
Mr. Nachiketa Joshi, AoR
Mrs. Sucheta Joshi, Adv.
Mr. Ujjaval Kumar, Adv.
Ms. Kavita Jha, Adv.
Mr. Udit Naresh, Adv.
Ms. Radha Rangaswamy, AOR
Ms. Rashmikumar Manilal Vithlani, Adv.
Mr. Bhargava V. Desai, Adv.
Mr. Akshat Malpani, Adv.
Mr. Brajesh Kumar, Adv.
Mr. A.P. Sinha, Adv.
15
Mr. Senthil Jagadeesan, Adv.
Ms. Sonakshi Malhan, Adv.
Ms. Suriti Chowdhary, Adv.
Ms. Mrinal Kanwar, Adv.
Mr. Saransh Jain, Adv.
Mr. Abdhesh Choudhary, Adv.
Mr. Rajiv Ranjan D., Adv.
Mr. Hasan Murtaza, Adv.
Mr. Mahesh Agarwal, Adv.
Mr. Rishi Agrawala, Adv.
Mr. Chaitanya Safaya, Adv.
Mr. Raghav Pandey, Adv.
Ms. Sayaree Basu Mallik, Adv.
Mr. Vaibhav Niti, Adv.
Mr. Ninad Laud, Adv.
Mr. Jayant Mohan, AOR
Mr. E.C. Agrawala, AOR
Mr. Ambhoj Kr. Sinha, AoR
Mr. Rohit S., Adv.
Mr. Kamlinder M., Adv.
Mr. A.V. Rangam, AOR
Mr. Buddy A. Ranganadhan, Adv.
Ms. Stuti Krishn, Adv.
Ms. Ishita Farsaiya, Adv.
Mr. Kishore Kunal, AOR
Mr. Balbir Singh, Sr. Adv.
Mr. Rajesh Kumar, Adv.
Mr. Vinod Kumar, Adv.
Mr. P.N. Srivastava, Adv.
Mr. Aashish Bernard, Adv.
Mr. Rajesh Kumar, AoR
Mr. Vinod Kumar, Adv.
Mr. Kamal Sawhney, Adv.
Ms. Pooja Dhar, Adv.
Mr. Prashant Meharchandani, Adv.
Mr. Sriharsh N. Bundela, Adv.
Mr. Ashutosh Garg, AoR
Mr. Mahesh Agarwal, Adv.
16
Mr. Rishi Agrawala, Adv.
Mr. Chaitanya Safaya, Adv.
Dr. Sumant Bharadwaj, Adv.
Ms. Mridula Ray Bharadwaj, Adv.
Ms. Rinchen Wangmo, Adv.
Mr. Rakesh Kailash, Adv.
Mr. Vedant Bharadwaj, Adv.
Mr. Manish Singhvi, Adv.
Mr. Omprakash Parihar, Adv.
Mr. Salil Kapoor, Adv.
Mr. Sumit Lalchandani, Adv.
Mr. Kamal Mohan, AOR
Mr. Anand Sukumari, Adv.
Mr. S. Sukumaran, Adv.
Mr. Bhupesh Kumar Pathak, Adv.
Mrs. Meera Mathur, AOR
Mr. Rajeev K. Panday, Adv.
Mr. Rajeev M. Roy, Adv.
Mr. P. Srinivasan, Adv.
Mr. Jay Savla, Adv.
Ms. Renuka Sahu, Adv.
Mr. Prabhat Chaurasia, Adv.
Mr. Jasdeep Singh Dhillon, Adv.
Mr. Chirag M. Shroff, AOR
Ms. Neha Sangwan, Adv.
Ms. Sanjana Nangia, Adv.
Mr. Inder Paul Bansal, Adv.
Mr. Vivek Bansal, Adv.
Mr. Haresh Raichura, AOR
Mr. K.R. Sasiprabhu, AOR
Somiran Sharma, Adv.
Mr. Vishnu Sharma, Adv.
Mr. N.D.B. Raju, Adv.
Mr. M.A. Chinnasamy, Adv.
Ms. Yamunah Nachiar, Adv.
Mr. S. Ravishankar, Adv.
Mr. Salil Kapoor, Adv.
Mr. Sumit Lalchandani, Adv.
Mr. Rajiv Tyagi, Adv.
17
Mr. Mayank Nagi, Adv.
Mr. Hardeep Singh Chawla, Adv.
Mr. Shekhar P. Jha, AOR
Mr. Nishit Agrawal, Adv.
Mr. Preetesh Kapur, Adv.
Mr. Rohit Ghosh, Adv.
Ms. Bina Gupta, AoR
Mrs. Surbhi Kapoor, Adv.
Mr. Pratap Venugopal, Adv.
Ms. Surekha Raman, Adv.
Mr. Anuj Sharma, Adv.
Ms. Niharika, Adv.
Mr. G. Venkateswara Rao, Adv.
Mr. Ashutosh Sharma, Adv.
Mr. Ram Prasad, Adv.
Mr. U.A. Rana, Adv.
Mr. Himanshu Mehta, Adv.
Mr. Himanshu Sinha, Adv.
Mr. Syed Jafar Alam, Adv.
Mr. B. Dhoopar, Adv.
Mr. Deepak Chopra, Adv.
Mr. Harpreet Singh Ajmani, Adv.
Ms. Rashi Khanna, Adv.
Mr. Yojit Pareek, Adv.
Mr. Thomas P. Joseph, Sr. Adv.
Mr. James P. Thomas, AoR
Mr. Ashok Panigrahi, Adv.
Mr. Anmol Tayal, Adv.
Mr. Vinay, Adv.
Mr. Satyen Sethi, Adv.
Mr. Arta Trana Panda, Adv.
Ms. Gargi Sethee, Adv.
Mr. Rameshwar Pr. Goyal, AoR
Mr. Nageshwar Rao, Adv.
Mr. Sandeep S. K., Adv.
Mr. P. Ramesh Kumar, Adv.
Mr. K. Amrit Kumar Sharma, Adv.
Mr. Amar Dave, Adv.
18
Mr. D.N. Ray, Adv.
Mr. Tushar P. Hemani, Adv.
Mr. Lokesh K. Choudhary, Adv.
Ms. Disha Ray, Adv.
Mr. Dillip Kumar Nayak, Adv.
Mrs. Sumita Ray, Adv.
Mr. R.P. Bhat, Sr. Adv.
Mr. Santosh Krishnan, Adv.
Mr. Mrigank Prabhakar, Adv.
Mr. Aneesh Mittal, AoR
Ms. Shreya Sharma, Adv.
Mr. Rajeev K. Panday, Adv.
Mr. Rajeev M. Roy, AOR
UPON hearing the counsel the Court made the following
O R D E R
C.A. No. 6404/2015, C.A. No. 10731/2017, C.A. No. 10880/2016, C.A. No. 3100/2016, C.A. No. 3903/2016, C.A. No. 3501/2016, C.A. No. 3899/2016, C.A. No. 4333/2015, C.A. No. 5301/2015 and C.A. No. 14095/2015 Since the tax effect is more than Rupees One Crore, list the matters in normal course.
In rest of the matters Mr. Vikramjit Banerjee, learned Additional Solicitor General seeks a short adjournment to look into these matters. List the matters on Wednesday, the 5th September, 2018 after deleting the SLPs/Civil Appeals filed by the assessee i.e. C.A. No. 8951-8955/2012, C.A. No. 743/2013, C.A. No. 742/2013, C.A. No. 740/2013, C.A. No. 741/2013, C.A. Nos. 6112-6114/2011, SLP(C) No. 34414-34416/2016 and C.A. No. 9920/2016.
(MANISH SETHI) (ANITA RANI AHUJA) COURT MASTER (SH) COURT MASTER (NSH)