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Commissioner Of Income Tax-12 vs Manjula J. Shah(Dead) Through Lrs on 18 September, 2018

Bench: A.K. Sikri, Ashok Bhushan

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                                         IN THE SUPREME COURT OF INDIA
                                         CIVIL APPELLATE JURISDICTION


                       CIVIL APPEAL NO(S).                          /2018
     (Arising out of Special Leave Petition (C)                    No(s).    19924/2012)


     COMMISSIONER OF INCOME TAX-12                                          APPELLANT(s)

                                                      VERSUS

     MANJULA J. SHAH(DEAD) THROUGH LRS                                      RESPONDENT(S)

                                                      WITH
                          CIVIL APPEAL    NO(S).       /2018 @ SLP(C) No. 8184/2014


                                                   O R D E R

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 20.08.2018.

These appeals are, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek revival if the Department finds that these cases are covered under any exception of the said Circular.

......................J. [A.K. SIKRI] Signature Not Verified ......................J. [ASHOK BHUSHAN] Digitally signed by ASHWANI KUMAR Date: 2018.09.22 NEW DELHI;

Reason: SEPTEMBER 18, 2018.

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ITEM NO.44                  COURT NO.5                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).   19924/2012

(Arising out of impugned final judgment and order dated 11-10-2011 in ITA No. 3378/2010 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS MANJULA J. SHAH(DEAD) THROUGH LRS & ORS. Respondent(s) WITH SLP(C) No. 8184/2014 (IX) (Tagged with SC 19924/2014) SLP(C) No. 30889/2013 (IX) SLP(C) No. 31162/2012 (XIV) Date : 18-09-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv.

Mr. Shubhendu Anand, Adv.

Mr. Siddhartha Sinha, Adv. Mr. Abhishek, Adv.

Mrs. Anil Katiyar, AOR For Respondent(s) Mrs. Shally Bhasin, AOR Mr. T. V. S. Raghavendra Sreyas, AOR M/s. Gayatri Gulati, Adv.

M/s. Sneh Dhillon, Adv.

Mrs. Bina Gupta, AOR Ms. Praveena Gautam, AOR Mr. Mayank Nagi, Adv.

Mr. Hardeep S., Adv.

Mr. Rameshwar Prasad Goyal, AOR  3 Mr. Nikhil Nayyar, AOR Mrs. Rani Chhabra, AOR UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 30889/2013 & SLP(C) No. 31162/2012 List in the usual course as the tax effect is more than Rs. 1 Crore.

SLP(C) No. 19924/2012 & SLP(C) No. 8184/2014 Leave granted.

The appeals are dismissed in terms of the signed order. Pending application(s), if any, stands disposed of accordingly.

(ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on the file)