Supreme Court - Daily Orders
The Commissioner Of Income Tax ... vs M/S Gemini Distilleries on 12 October, 2017
Bench: R.K. Agrawal, Abhay Manohar Sapre
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.16815/2017
[@ SLP (C) NO.1425/2014]
THE COMMISSIONER OF INCOME TAX
BANGALORE I & ANR. Petitioner(s)
VERSUS
M/S GEMINI DISTILLERIES Respondent(s)
WITH
CIVIL APPEAL NO.16818/2017
[@ SLP(C) No. 1428/2014 (IV-A)]
CIVIL APPEAL NO.16817/2017
[@SLP(C) No. 1427/2014 (IV-A)]
CIVIL APPEAL NO.16816/2017
[@SLP(C) No. 1426/2014 (IV-A)]
CIVIL APPEAL NO.16829/2017
[@SLP(C) No. 1440/2014 (IV-A)]
CIVIL APPEAL NO.16820/2017
[@SLP(C) No. 1430/2014 (IV-A)]
CIVIL APPEAL NO.16819/2017
[@SLP(C) No. 1429/2014 (IV-A)]
CIVIL APPEAL NO.16821/2017
[@ SLP(C) No. 1431/2014 (IV-A)]
CIVIL APPEAL NO.16822/2017
[@SLP(C) No. 1432/2014 (IV-A)]
CIVIL APPEAL NO.16825/2017
[@SLP(C) No. 1436/2014 (IV-A)]
CIVIL APPEAL NO.16826/2017
[@SLP(C) No. 1437/2014 (IV-A)]
CIVIL APPEAL NO.16823/2017
[@SLP(C) No. 1434/2014 (IV-A)]
CIVIL APPEAL NO.16824/2017
[@ SLP(C) No. 1435/2014 (IV-A)]
Signature Not Verified
Digitally signed by
ASHA SUNDRIYAL
Date: 2017.10.13
16:59:37 IST
Reason:
CIVIL APPEAL NO.16827/2017
[@ SLP(C) No. 1438/2014 (IV-A)]
CIVIL APPEAL NO.16828/2017
[@ SLP(C) No. 1439/2014 (IV-A)]
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O R D E R
Leave granted.
The question raised in this batch of Appeals is as to whether the instructions/circular issued by the Central Board of Direct Taxes on 9.2.2011 will have retrospective operation or not. This Court in Commissioner of Income Tax-VIII, New Delhi v. Suman Dhamija (Civil Appeal Nos.4919-4920/2015) has held that instructions/circular dated 9.2.11 is not retrospective in nature and they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9.2.2011. Learned counsel for the respondents relied upon circular dated 10th December, 2015 and specifically relied upon paragraph 10. We are of the considered opinion that the central board of direct taxes cannot issue any circular having retrospective operation. Respectfully following the above decision, we allow the instant Appeals. The impugned order passed by the High Court dated 2.11.2011 in ITA No.887/2006 is set aside. The matter(s) is/are remitted back to the High Court for re-adjudication on merits and in accordance with law.
The Civil Appeals are allowed in the above terms.
.......................J. [R.K. AGRAWAL] .......................J. [ABHAY MANOHAR SAPRE] NEW DELHI;
OCTOBER 12, 2017
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ITEM NO.6 COURT NO.7 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
Petition for Special Leave to Appeal (C) No.1425/2014 (Arising out of impugned final judgment and order dated 02-11-2011 in ITA No. 887/2006 passed by the High Court Of Karnataka At Bangalore) THE COMMISSIONER OF INCOME TAX BANGALORE I & ANR. Petitioner(s) VERSUS M/S GEMINI DISTILLERIES Respondent(s) WITH SLP(C) No. 1428/2014 (IV-A) SLP(C) No. 1427/2014 (IV-A) SLP(C) No. 1426/2014 (IV-A) SLP(C) No. 1440/2014 (IV-A) SLP(C) No. 1430/2014 (IV-A) SLP(C) No. 1429/2014 (IV-A) SLP(C) No. 1431/2014 (IV-A) SLP(C) No. 1432/2014 (IV-A) SLP(C) No. 1436/2014 (IV-A) SLP(C) No. 1437/2014 (IV-A) SLP(C) No. 1434/2014 (IV-A) SLP(C) No. 1435/2014 (IV-A) SLP(C) No. 1438/2014 (IV-A) SLP(C) No. 1439/2014 (IV-A) Date : 12-10-2017 These petitions were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. S.A. Haseeb, Adv.
Ms. Rekha Pandey, Adv.
Mr. W.A. Quadri, Adv.
Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Preetesh Kapur, Adv.
Mr. S.K. Kulkarni, Adv. Mr. Ranjit B. Raut, Adv. Ms. Bina Gupta, Adv.
Mr. Raghvendra S. Srivatsa, Adv. Mr. Venkita Subramonium T.R., Adv. Mr. Goutham Shivshankar, Adv.
Mr. K. V. Mohan, AOR Mr. R.K. Raghavan, Adv.4
Mr. K.V. Balakrishnan, Adv.
Mr. Balaji Srinivasan, AOR Mr. A. Raghunath, AOR UPON hearing the counsel the Court made the following O R D E R Leave granted.
The Civil Appeals are allowed in terms of the signed order.
Pending application, if any, stands disposed of.
(ASHA SUNDRIYAL) (CHANDER BALA) COURT MASTER COURT MASTER
(Signed order is placed on the file)