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Commr.Of Income Tax,New Delhi-Iv vs M/S Goyal Mg Gases Limited on 8 March, 2016

Bench: A.K. Sikri, Rohinton Fali Nariman

                                          IN THE SUPREME COURT OF INDIA

                                          CIVIL APPELLATE JURISDICTION

                                          CIVIL APPEAL NO. 1361 OF 2007

                      COMMR.OF INCOME TAX, NEW DELHI-IV                        ... Appellant

                                                         VERSUS

                      M/S GOYAL MG GASES LIMITED                               ... Respondent

                      WITH

                      CIVIL APPEAL NO. 1362 OF 2007

                      CIVIL APPEAL NO. 1469 OF 2007

                      CIVIL APPEAL NO. 2303 OF 2013


                                                      O R D E R

After hearing learned counsel for the parties, we find that the matters are squarely covered by the judgment of this Court in Civil Appeal No. 2981 of 2008 titled as 'Commissioner of Income Tax, Chennai v. M/s. Chemplast Sanmar Ltd.' decided on 10th September, 2014.

Following the said judgment, these appeals are dismissed.

......................, J. [ A.K. SIKRI ] ......................, J. [ ROHINTON FALI NARIMAN ] New Delhi;

March 08, 2016.

Digitally signed by
NIDHI AHUJA
Date: 2016.03.17
05:22:29 IST
Reason:
ITEM NO.308                 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

Civil Appeal No. 1361/2007

COMMR.OF INCOME TAX,NEW DELHI-IV                       Appellant(s)
                                   VERSUS
M/S GOYAL MG GASES LIMITED                             Respondent(s)

WITH

C.A. No. 1362/2007 (With Office Report) C.A. No. 1469/2007 (With Office Report) C.A. No. 2303/2013 (With Office Report) Date : 08/03/2016 These appeals were called on for hearing today. CORAM :

HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. D. K. Singh, Adv.

Mr. Arijit Prasad, Adv. Mr. B. V. Balaram Das, Adv.

Mrs. Anil Katiyar, Adv.

For Respondent(s) Ms. Aruna Gupta, Adv.

Mr. Simran Mehta, Adv. Ms. Swati R. K., Adv.

Ms. Vanita Bhargava, Adv. Mr. Abhisaar Bairagi, Adv. M/s. Khaitan & Co.

UPON hearing the counsel the Court made the following O R D E R The appeals are dismissed in terms of the signed order.

(Nidhi Ahuja) (Tapan Kr. Chakraborty) Court Master Court Master [Signed order is placed on the file.]