Supreme Court - Daily Orders
Commissioner Of Income Tax ... vs Ge Japan Ltd. on 2 February, 2016
Bench: A.K. Sikri, Rohinton Fali Nariman
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
R.P.(C) NO. 3549/2015
IN
SLP(C) NO. 19871/2015
COMMISSIONER OF INCOME TAX INTERNATIONAL
TAXATION-1 NEW DELHI Petitioner(s)
VERSUS
GE JAPAN LTD. Respondent(s)
WITH
R.P.(C) No. 3551/2015 in SLP(C) No. 19874/2015,R.P.(C) No.
3548/2015 in SLP(C) No. 19875/2015, R.P.(C) No. 3599/2015 in SLP(C)
No. 19876/2015, R.P.(C) No. 3556/2015 in SLP(C) No. 19877/2015,
R.P.(C) No. 3550/2015 In SLP(C) No. 19879/2015, R.P.(C) No.
3558/2015 in SLP(C) No. 19880/2015, R.P.(C) No. 3598/2015 in SLP(C)
No. 19881/2015, R.P.(C) No. 3547/2015 in SLP(C) No. 19882/2015.
O R D E R
These review petitions are filed seeking review of order dated 13.07.2015 vide which special leave petitions filed by the Department were dismissed taking note of the fact that some other special leave petitions raising identical issue had been dismissed by this Court.
It is mentioned in the review petitions that notwithstanding dismissal of some special leave petitions on an earlier occasion, in some other special leave petitions show cause notices were still issued. It is also pointed out that while issuing the show cause Signature Not Verified notice this Court was conscious of the fact that some of the Digitally signed by ASHWANI KUMAR Date: 2016.02.05 11:43:43 IST Reason: special leave petitions involving similar issue have been dismissed. However, what persuaded to the Court to issue notice was 2 the reason that different High Courts have been taking different view and, therefore, while issuing show cause notice, it is recorded that in the aforesaid circumstance, it becomes necessary that legal position with regard to liability to pay interest in terms of Section 234B of the Income Tax Act,1961 is settled once for all.
Since aforesaid order was not brought to our notice earlier, we find that it gives good and sufficient ground to review our order dated 13.07.2015.
Accordingly, the order dated 13.07.2015 dismissing the special leave petitions in limine is recalled. The special leave petitions are restored to their original numbers. The Review Petitions are disposed of accordingly.
Issue notice on Special Leave Petitions. Mr. Sachit Jolly, advocate representing Ms. Vijayalakshmi Menon, AOR accepts notice.
Tag the Special Leave Petitions with SLP(C) No. 6420/2009 and other connected matters.
......................J. [A.K. SIKRI] ......................J. [ROHINTON FALI NARIMAN] NEW DELHI;
FEBRUARY 02,2016
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REVISED
ITEM NO.301+302 COURT NO.12 SECTION IIIA
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
R.P.(C) No. 3549/2015 In SLP(C) No. 19871/2015 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-1 NEW DELHI Petitioner(s) VERSUS GE JAPAN LTD. Respondent(s) (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) WITH R.P.(C) No. 3551/2015 In SLP(C) No. 19874/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) R.P.(C) No. 3548/2015 In SLP(C) No. 19875/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) R.P.(C) No. 3599/2015 In SLP(C) No. 19876/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) R.P.(C) No. 3556/2015 In SLP(C) No. 19877/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) R.P.(C) No. 3550/2015 In SLP(C) No. 19879/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) R.P.(C) No. 3558/2015 In SLP(C) No. 19880/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) R.P.(C) No. 3598/2015 In SLP(C) No. 19881/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) R.P.(C) No. 3547/2015 In SLP(C) No. 19882/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of the impugned order and Office Report) 4 Date : 02/02/2016 These petitions were listed for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P.S. Patwalia, ASG Mr. Radhakrishnan, Sr. Adv.
Ms. Anita Sahani, Adv.
Mr. Rajat Singh, Adv.
Mr. Rana Mukherjee, Adv.
Mr. Arijit Prasad, Adv.
Mrs. Anil Katiyar,Adv.
For Respondent(s) Mr. Sachit Jolly, Adv.
Ms. Vijayalakshmi Menon, Adv.
UPON hearing the counsel the Court made the following O R D E R The Review Petitions are disposed of in terms of the signed order.
Interlocutory Application(s) pending, if any, shall stand disposed of accordingly.
Issue notice on Special Leave Petitions. Mr. Sachit Jolly, advocate representing Ms. Vijayalakshmi Menon, AOR accepts notice.
Tag the Special Leave Petitions with SLP(C) No. 6420/2009 and other connected matters.
(Ashwani Thakur) (Tapan Kr.Chakraborty)
COURT MASTER COURT MASTER
(Signed order is placed on the file)