Supreme Court - Daily Orders
Commissioner Of Income Tax-4 Mumbai vs All Cargo Logistics Limited on 26 February, 2021
Bench: A.M. Khanwilkar, Dinesh Maheshwari
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S).652 of 2016
COMMISSIONER OF INCOME TAX ...APPELLANT(S)
VERSUS
STATE BANK OF INDIA ...RESPONDENT(S)
WITH
CIVIL APPEAL NO(S).5590 of 2017
O R D E R
As the Special Leave Petition (C) No.772/2016 between the same parties has been dismissed on 02.12.2019, these appeals also stand dismissed on the same terms, keeping other question of law open.
....................,J.
(A.M. KHANWILKAR) ....................,J.
(DINESH MAHESHWARI) NEW DELHI FEBRUARY 26, 2021.
Signature Not Verified Digitally signed by NEETU KHAJURIA Date: 2021.03.01 17:47:48 IST Reason: 2 ITEM NO.33 Court 5 (Video Conferencing) SECTION IX 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). 5254-5265/2016
(Arising out of impugned final judgment and order dated 21-04-2015 in ITA No. 1461/2013 21-04-2015 in ITA No. 1453/2013 21-04-2015 in ITA No. 1452/2013 21-04-2015 in ITA No. 1414/2013 21-04-2015 in ITA No. 1415/2013 21-04-2015 in ITA No. 1416/2013 21-04-2015 in ITA No. 1966/2013 21-04-2015 in ITA No. 1968/2013 21-04-2015 in ITA No. 1991/2013 21-04-2015 in ITA No. 1969/2013 21-04-2015 in ITA No. 2010/2013 21-04-2015 in ITA No. 2065/2013 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX-4 MUMBAI Petitioner(s) VERSUS ALL CARGO LOGISTICS LIMITED Respondent(s) (FOR APPLICATION FOR TAGGING/DETAGGING ON IA 126513/2018 IA No. 126513/2018 - APPLICATION FOR TAGGING/DETAGGING) WITH C.A. No. 652/2016 (III) IA No. 91312/2018 - I/A FOR DETAGGING) C.A. No. 5590/2017 (III) IA No. 89750/2018 - I/A FOR DETAGGING) 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. 23329/2018 (III) SLP(C) No. 29835/2018 (XIV) SLP(C) No. 21330/2019 (IX) (IA No.112481/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7600/2019 (III) Diary No(s). 42868/2019 (XIV) SLP(C) No. 487/2020 (XIV) Date : 26-02-2021 These matters were called on for hearing today. 3 CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s)/ Mr. Tushar Mehta, Ld. SG Appellant(s) Mr. K Radhakrishna, Sr. Adv.
Mr. Arijit Prasad, Sr. Adv. Mr. Zoheb Hussain, Adv. Mrs. Gargi Khanna, Adv. Mr. D.L. Chiddananda, Adv. Mr. S.A. Haseeb, Adv.
Ms. Niranjana Singh, Adv. Ms. Anil Katiyar, AOR For Respondent(s) Mr. Mukul Rohatgi, Sr. Adv.
Mr. Sanjay Kapur, AOR Mr. V.M. Kannan, Adv.
Ms. Megha Karnwal, Adv. Mr. Sambit Panja, Adv.
Mr. Arjun Bhatia, Adv.
Mr. Jehangir Mistry, Sr. Adv. Mr. Siddharth Bhatnagar, Sr. Adv. Mr. Debmalya Banerjee, Adv. Mr. Kartik Bhatnagar, Adv. Mr. Rohan Sharma, Adv.
Mr. Ujjwal Singh, Adv.
Mr. Vardaan Wanchoo, Adv. M/S. Karanjawala & Co., AOR Mr. Subodh S. Patil, AOR Mr. Ved Jain, Adv.
Ms. Umang Luthra, Adv.
Mr. Salil Kapoor, Adv.
Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv.
Ms. Souma Singh, Adv.
Mr. K.P. Singh, Adv.
Mr. Praveen Swarup, AOR Mr. U.A. Rana, Adv.
Mr. Himanshu Mehta, Adv. M/S. Gagrat And Co, AOR Mr. Shekhar Prit Jha, AOR Mr. Vmz Chambers, AOR UPON hearing the counsel the Court made the following O R D E R 4 SLP(C) Nos. 5254-5265/2016 Two broad questions have been raised in these special leave petitions.
The first is regarding the scope of Section 153A of the Income Tax Act, 1961. The second is in reference to Section 80-IA(4) of the Act.
As regards the second question, the same stands answered against the Department in the case of “Commissioner of Income Tax, Delhi-I vs. Container Corporation Of India Ltd., reported in (2018) 16 SCC 595.
As that issue is already answered against the Department, the argument regarding scope of Section 153-A of the Act can be considered in some other appropriate proceedings including the connected matters pending before this Court.
In view of the above, these special leave petitions and pending application(s) stand disposed of leaving the question of law open. SLP(C) No. 23329/2018
De-linked.
List this matter after two weeks. 5 C.A. Nos. 652/2016 and 5590/2017 The appeals and pending applications are dismissed in terms of the signed order. SLP(C) Nos.29835/2018, 21330/2019, 487/2020 C.A. Nos.7600/2019, 6744/2018 and Diary No.42868/2019 Learned counsel appearing for the Department seeks two weeks’ time to categorize all other cases in different groups involving similar questions.
As prayed, list the matters on 17th March, 2021(NMD).
(NEETU KHAJURIA) (VIDYA NEGI) COURT MASTER COURT MASTER
(Signed order is placed on the file.)