Supreme Court - Daily Orders
Commissioner Of Income Tax Central Iii vs M/S. Apar Industries Ltd. on 5 March, 2020
Bench: A.M. Khanwilkar, Dinesh Maheshwari
1
ITEM NO.106 COURT NO.7 SECTION III
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). 14702/2015
COMMISSIONER OF INCOME TAX CENTRAL III Appellant(s)
VERSUS
M/S. APAR INDUSTRIES LTD. Respondent(s)
WITH
SLP(C) No. 5254-5265/2016 (IX)
( FOR APPLICATION FOR TAGGING/DETAGGING ON IA 126513/2018
IA No. 126513/2018 - APPLICATION FOR TAGGING/DETAGGING)
C.A. No. 652/2016 (III)
(Only IA 91312 of 2018 (Application for de-tagging) is to be
listed before Hon'ble Court
IA No. 91312/2018 - I/A FOR DETAGGING)
SLP(C) No. 8091/2016 (XIV)
C.A. No. 6413/2016 (XIV-A)
C.A. No. 15956/2017 (XIV-A)
)
C.A. No. 6416/2016 (XIV-A)
)
C.A. No. 6414/2016 (XIV-A)
)
C.A. No. 6418/2016 (XIV-A)
)
C.A. No. 6417/2016 (XIV-A)
)
C.A. No. 6419/2016 (XIV-A)
)
C.A. No. 5472/2016 (XIV-A)
)
SLP(C) No. 2295-2296/2018 (XI-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 1/2016)
SLP(C) No. 9164-9203/2018 (XI-A)
)
C.A. No. 15617/2017 (XIV-A)
)
Signature Not Verified
C.A. No. 10267/2017 (XIV-A)
Digitally signed by
DEEPAK SINGH
Date: 2020.03.07
)
12:46:30 IST
Reason:
SLP(C) No. 20559/2017 (XIV)
)
C.A. No. 10266/2017 (XIV-A)
)
2
C.A. No. 10268/2017 (XIV-A)
)
SLP(C) No. 35275-35278/2017 (XI)
)
SLP(C) No. 35259-35260/2017 (XI)
IA No. 121523/2017 - EXEMPTION FROM FILING O.T.
IA No. 125555/2017 - EXEMPTION FROM FILING O.T.
IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES
IA No. 125554/2017 - STAY APPLICATION)
C.A. No. 5590/2017 (III)
(Only I.A.No.89750 of 2018(Application for detagging the Civil
Appeal is to be listed before Hon'ble Court)
IA No. 89750/2018 - I/A FOR DETAGGING)
C.A. No. 18501/2017 (XIV-A)
)
C.A. No. 17533/2017 (XIV-A)
(FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY
IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
C.A. No. 18271/2017 (XIV-A)
( IA No.110748/2017-CONDONATION OF DELAY IN FILING)
SLP(C) No. 33078-33079/2017 (XI)
)
SLP(C) No. 32076-32079/2017 (XI)
(FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
Diary No(s). 41198/2017 (IX)
(FOR ADMISSION and I.R. and IA No.15993/2018-CONDONATION OF DELAY
IN FILING and IA No.15996/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT and IA No.15995/2018-CONDONATION OF DELAY IN
REFILING)
SLP(C) No. 3169/2018 (XIV)
)
C.A. No. 1504/2018 (XIV-A)
( IA No.5689/2018-CONDONATION OF DELAY IN FILING)
SLP(C) No. 21477/2018 (XIV)
)
SLP(C) No. 24100/2018 (IX)
(FOR ADMISSION and I.R. and IA No.21705/2018-CONDONATION OF DELAY
IN FILING and IA No.21707/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT
IA No. 21707/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 7057/2018 (XIV)
(LIST AFTER THE PRONOUNCEMENT OF JUDGMENT IN CA NO. 8900/2012 AND
BATCH)
C.A. No. 3053/2018 (XIV-A)
)
Diary No(s). 8217/2018 (XIV)
IA No. 35849/2018 - CONDONATION OF DELAY IN FILING
3
IA No. 35850/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
C.A. No. 4264/2018 (XIV-A)
(FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY
IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
Diary No(s). 8612/2018 (XIV)
(FOR CONDONATION OF DELAY IN FILING ON IA 36339/2018 FOR EXEMPTION
FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 36340/2018
IA No. 36339/2018 - CONDONATION OF DELAY IN FILING
IA No. 36340/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 9456/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.46650/2018-CONDONATION OF DELAY
IN FILING and IA No.46652/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 21727/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.55070/2018-CONDONATION OF DELAY
IN FILING and IA No.55071/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT
JUDGMENT IN CA NO. 8900/2012 HAS BEEN PRONOUNCED
IA No. 55071/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 14894/2018 (IX)
(FOR ADMISSION and I.R. and IA No.68197/2018-CONDONATION OF DELAY
IN FILING and IA No.68201/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 16984/2018 (IX)
)
SLP(C) No. 16887/2018 (XIV)
)
Diary No(s). 18411/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.74585/2018-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 18262/2018 (IX)
(FOR ADMISSION and I.R. and IA No.81644/2018-CONDONATION OF DELAY
IN FILING and IA No.81645/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 18040/2018 (IX)
(FOR ADMISSION and I.R. and IA No.85012/2018-CONDONATION OF DELAY
IN FILING and IA No.85013/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
C.A. No. 6744/2018 (XIV-A)
(FOR ADMISSION and I.R. and IA No.89950/2018-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 19179/2018 (IX)
( IA No.93537/2018-CONDONATION OF DELAY IN FILING and IA
No.93540/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 16471/2018 (XIV)
)
SLP(C) No. 23329/2018 (III)
)
SLP(C) No. 22079/2018 (XIV)
4
)
SLP(C) No. 25216/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.123819/2018-CONDONATION OF DELAY
IN FILING)
C.A. No. 10667/2018 (XIV-A)
(FOR ADMISSION and I.R. and IA No.138104/2018-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 27752/2018 (XIV)
)
SLP(C) No. 29835/2018 (XIV)
)
Diary No(s). 42779/2018 (XIV)
IA No. 170850/2018 - CONDONATION OF DELAY IN FILING
IA No. 170853/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 42785/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.172357/2018-CONDONATION OF DELAY
IN FILING and IA No.172358/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
Diary No(s). 47604/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.3401/2019-CONDONATION OF DELAY IN
FILING and IA No.3402/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT
IA No. 3401/2019 - CONDONATION OF DELAY IN FILING
IA No. 3402/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 47892/2018 (XIV)
(IA No.4980/2019-CONDONATION OF DELAY IN FILING
IA No. 4980/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 48008/2018 (XIV)
IA No. 15372/2019 - CONDONATION OF DELAY IN FILING
IA No. 15375/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
C.A. No. 3147/2019 (XIV-A)
)
Diary No(s). 727/2019 (XIV)
(FOR ADMISSION and I.R. and IA No.15913/2019-CONDONATION OF DELAY
IN FILING and IA No.15915/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
Diary No(s). 23931/2019 (XIV)
(FOR ADMISSION and I.R. and IA No.120441/2019-CONDONATION OF DELAY
IN FILING and IA No.120442/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT
IA No. 120441/2019 - CONDONATION OF DELAY IN FILING
IA No. 120442/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 21324/2019 (IX)
( IA No.109801/2019-CONDONATION OF DELAY IN FILING)
SLP(C) No. 21330/2019 (IX)
( IA No.112481/2019-CONDONATION OF DELAY IN FILING)
C.A. No. 7600/2019 (III)
5
)
C.A. No. 7338/2019 (XIV-A)
(FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY
IN FILING)
Diary No(s). 42868/2019 (XIV)
)
SLP(C) No. 487/2020 (XIV)
)
SLP(C) No. 4109/2020 (XIV)
( IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA
No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
C.A. No. 721/2020 (IV-A)
( IA No.8749/2020-CONDONATION OF DELAY IN FILING and IA
No.8750/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
C.A. No. 1505/2020 (IV-A)
(FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY
IN FILING)
C.A. No. 734/2020 (IV-A)
(FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN
FILING)
Date : 05-03-2020 This appeal was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR
HON'BLE MR. JUSTICE DINESH MAHESHWARI
For Appellant(s)
Mr. Tushar Mehta, S.G.
Mr. K. Radhakrishan, Adv.
Mr. Arijit Prasad, Sr. Adv.
Mr. Zoheb Hossain, Adv.
Ms. Rupesh Kaur, Adv.
Mrs. Gargi Khanna, Adv.
Mr. D.L. Chidananda, Adv.
Mrs. Anil Katiyar, AOR
Mr. M. P. Vinod, AOR
Mr. Atul Shankar Vinod, Adv.
Mr. Dileep Pillai, Adv.
Mr. Ajay K. Jain, Adv.
Mr. Kannan Gopal Vinod, Adv.
Ms. Kavita Jha, AOR
Mr. Udit Naresh, Adv.
Mr. Kavin Gulati, Sr. Adv.
Mr. Pawanshree Agrawal, AOR
Mr. Praveen Swarup, AOR
6
For Respondent(s)
Mr. Praveen Swarup, AOR
Ms. Ranjeeta Rohatgi, AOR
Mr. Preetesh Kapur, Sr. Adv.
Mr. Kavin Gulati, Sr. Adv.
Mr. Kshitij Vaibhav, Adv.
Ms. Survana Dubey, Adv.
Mrs. Bina Gupta, AOR
Mr. Rameshwar Prasad Goyal, AOR
Mr. Mayank Nagi, Adv.
Mr. Husnal Syahi, Adv.
Mr. Sekhar Jha, Adv.
Ms. Mahua Kalra, AOR
Mr. U.A. Rana, Adv.
Mr. Himanshu Mehta, Adv.
M/S. Gagrat And Co, AOR
Mr. Abhimanyu Jhamba, Adv.
Ms. Hemlata Ranga, Adv. .
Ms. Thonpinao Thangal, Adv.
Mr. Ashish Jhamb, Adv.
Ms. Hatneimawi, Adv.
Ms. Saloj Shaji, Adv.
Mr. Samir Ali Khan, AOR
M/S Vmz Chambers, AOR
Mr. Shekhar Prit Jha, AOR
Mr. Vikas Mehta, AOR
Mr. Rupesh Kumar, AOR
Mr. Rajeev Sharma, Adv.
Mrs. Pankhuri Shrivastava, Adv.
Ms. Neelam Sharma, Adv.
Mr. Harish Fulara, Adv.
Mr. Sunny Choudhary, AOR
Mr. Salil Agarwal, Adv.
Mr. Umashankar, Adv.
Ms. Aditi Diwan, Adv.
Mr. Bhargava V. Desai, AOR
Mr. Siddharth Bhatnagar, Sr. Adv.
Mr. Debmalya Banerjee, Adv.
Mr. Kartik Bhatnagar, Adv.
Mr. Rohan Sharma, Adv.
Mr. Vardhan Wanchoo, Adv.
Mr. Ujjwal Singh, Adv.
M/S. Karanjawala & Co., AOR
Mr. S.K. Bagaria, Sr. Adv.
7
Mr. Sanjay Kapur, AOR
Mr. V.M. Kannan, Adv.
Mrs. Anil Katiyar, AOR
UPON hearing the counsel the Court made the following
O R D E R
By consent, list the matter in the second week of April, 2020.
(DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)