Supreme Court - Daily Orders
Pr. Commissioner Of Income Tax ... vs Claridges Hotels (P) Ltd on 18 September, 2018
Bench: A.K. Sikri, Ashok Bhushan
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 28824 OF 2017)
PR. COMMISSIONER OF INCOME
TAX (CENTRAL) 1 Appellant(s)
VERSUS
CLARIDGES HOTELS (P) LTD Respondent(s)
WITH
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. OF 2018)
Diary No. 37581/2017
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. OF 2018)
Diary No. 40107/2017
O R D E R
Delay condoned in SLP(C) Diary No. 37581/2017 and SLP(C) Diary No. 40107/2017 Leave granted.
In these appeals the tax effect is less than Rs. 1 crore and it also appears that they do not come under any exception provided in Para 10 of the Circular dated 11.07.2018 as amended by Circular dated 20.8.2018.
The appeals are, accordingly, dismissed. 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. Signature Not Verified (A.K. SIKRI) Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.09.24 12:34:48 IST Reason: …...…................J. (ASHOK BHUSHAN) NEW DELHI, September 18, 2018 ITEM NO.63 COURT NO.5 SECTION XIV 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). 28824/2017 (Arising out of impugned final judgment and order dated 15-12-2016 in ITA No. 600/2015 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX (CENTRAL) 1 Petitioner(s) VERSUS CLARIDGES HOTELS (P) LTD Respondent(s) WITH SLP(C) No. 32323/2017 (XIV) (IA NO. 115385/2017 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 32326/2017 (XIV) (FOR ADMISSION and I.R. and IA No.114407/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 33678/2017 (XIV) (IA No. 126428/2017 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 32330/2017 (XIV) (IA 120977/2017 - FOR PERMISSION TO FILE LENGTHY LIST OF DATES) SLP(C) No. 4486/2018 (XIV) (IA 125836/2017 - FOR CONDONATION OF DELAY IN FILING, FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 125838/2017, FOR PERMISSION TO FILE LENGTHY LIST OF DATES ON IA 125839/2017) Diary No(s). 37581/2017 (XIV) (IA No.140708/2017-CONDONATION OF DELAY IN FILING and IA No.140709/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 40107/2017 (XIV) (IA No.137681/2017-CONDONATION OF DELAY IN FILING and IA No.137682/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 18-09-2018 This petition was 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. Nishit Agrawal, AOR Mr. Muneesh Malhotra, Adv. Ms. Prerna Chaturvedi, Adv. Mr. Rajesh Srivastava, Adv.
Mr. Sandeep Kapur, Adv.
Mr. Vivek Suri, Adv.
Mr. Gudipati G. Kashyap, Adv.
UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 28824 OF 2017, SLP(C) Diary No. 37581 OF 2017, SLP(C) Diary No. 40107/2017 Leave granted.
The appeals are dismissed in terms of the signed order.
Pending application(s), if any, shall stand disposed of.
SLP(C) No. 32323 of 2017, SLP(C) No. 32326/2017, SLP(C) No. 33678/2017, SLP(C) No. 32330/2017, SLP(C) No. 4486/2018 List the matters in the usual course as the tax effect is more than Rs. 1 crore.
(MANISH SETHI) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file)