Supreme Court - Daily Orders
Lissie Medical Institutions vs Commissioner Of Income Tax on 12 December, 2017
Bench: A.K. Sikri, Ashok Bhushan
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 5091/2013
LISSIE MEDICAL INSTITUTIONS APPELLANT(S)
VERSUS
COMMISSIONER OF INCOME TAX RESPONDENT(S)
O R D E R
Heard learned counsel for the parties. On perusal of the judgment of the High Court we find that though the question of law is answered in favour of the Revenue. However, at the same time, the appellant was granted relief in the following terms:
“We find force in this contention because assessee cannot be taken by surprise by disallowing depreciation which was being allowed for several years and to demand tax for one year after making dis-allowance. We feel assessee should be allowed to write back the depreciation for this year and even for previous and then allow the same to be carried forward for application for subsequent years. It is for the assessee to write back depreciation and if done the assessing officer will modify the assessment determining higher income and allow recomputed income with the depreciation written back by the assessee to be carried forward Signature Not Verified for subsequent years for application for charitable Digitally signed by ASHWANI KUMAR Date: 2017.12.16 purposes.” 11:40:48 IST Reason:
Since the High Court has also already given the benefit for 2 other assessment years we do not find any reason to interfere with the order passed by the High Court. The appeal is accordingly dismissed.
In view of the aforesaid, the application for intervention is not pressed as we have not gone into the merits of the case.
......................J. [A.K. SIKRI] ......................J. [ASHOK BHUSHAN] NEW DELHI;
DECEMBER 12, 2017.
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ITEM NO.103 COURT NO.6 SECTION XI -A
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). 5091/2013 LISSIE MEDICAL INSTITUTIONS Appellant(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (AT TOP .ONLY C.A. NO. 6059 OF 2017 (SECTION - IV-A) TO BE LISTED BEFORE LD. REGISTRAR ON 24.01.2018.) WITH C.A. No. 1453/2017 (XV) C.A. No. 1067/2017 (XV) C.A. No. 1565/2017 (IV-A) C.A. No. 3822/2017 (IV-A) C.A. No. 4452/2017 (IV-A) SLP(C) No. 8179/2014 (IV-B) C.A. No. 3174/2016 (XV) C.A. No. 3618/2016 (XV) C.A. No. 5153/2017 (XV) C.A. No. 6059/2017 (IV-A) C.A. No. 5171/2016 (XIV) SLP(C) No. 17312/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. 5091 of 2013 List these matters before a Bench of which Hon'ble Mr. Justice Rohinton Fali Nariman is not a member.) SLP(C) No. 17629/2014 (XIV) SLP(C) No. 19779/2015 (IX) (main case no. CA 5091 of 2013) SLP(C) No. 17313/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before a Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not a member.) SLP(C) No. 17314/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. 4 No. 5091 of 2013 List these matters before a Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not a member.) SLP(C) No. 17315/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before a Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not a member.) SLP(C) No. 21374/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before a Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not a member.) C.A. No. 7012/2015 (III) SLP(C) No. 17630/2014 (XIV) C.A. No. 8368/2014 (III) SLP(C) No. 20837/2014 (III) C.A. No. 7376/2014 (III) SLP(C) No. 20296/2015 (IX) C.A. No. 7375/2014 (XIV) C.A. No. 7377-7378/2014 (XIV) SLP(C) No. 20836/2014 (III) C.A. No. 7186/2014 (III) C.A. No. 6112/2015 (XV) C.A. No. 7173/2016 (XV) C.A. No. 6612/2015 (III) C.A. No. 8019/2016 (IV-A) C.A. No. 10405/2016 (IV-A) SLP(C) No. 33940/2013 (IX) C.A. No. 7927/2015 (III) C.A. No. 9722/2016 (IV-A) C.A. No. 9957/2016 (XV) C.A. No. 8908/2015 (IV-A) C.A. No. 9813/2014 (III) SLP(C) No. 37618/2013 (IX) C.A. No. 10451/2016 (III) C.A. No. 11027/2013 (III) C.A. No. 10695/2016 (IV-A) SLP(C) No. 33757/2016 (IX) C.A. No. 11806/2016 (XV) C.A. No. 11733/2016 (IV-A) SLP(C) No. 34614/2016 (IV-A) C.A. No. 13569/2015 (XV) C.A. No. 14608-14609/2015 (III-A) C.A. No. 11734/2016 (IV-A) C.A. No. 11805/2016 (III) C.A. No. 1066/2017 (XV) C.A. No. 11978/2016 (XV) C.A. No. 12280/2016 (XV) C.A. No. 14672/2015 (III) C.A. No. 14252/2015 (XV) C.A. No. 794/2014 (IV-A) SLP(C) No. 30624/2017 (XIV) 5 ( IA No.110544/2017-CONDONATION OF DELAY IN FILING and IA No.110546/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.110545/2017-CONDONATION OF DELAY IN REFILING) C.A. No. 18430/2017 (XV) (FOR ADMISSION and I.R. and IA No.106430/2017-CONDONATION OF DELAY IN FILING) Date : 12-12-2017 These matters were called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Parties: Mr. S. Ganesh, Sr. Adv.
Mr. Satyen Sethi, Adv.
Mr. Arta Trana, Panda, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. V. K. Monga, AOR Ms. Praveena Gautam, AOR Mr. Jitesh P. Gupta, Adv.
Mr. Raja Ram, Adv.
Mr. T. R. B. Sivakumar, AOR Mr. Senthil Jagadeesan, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Sahil Agarwal, Adv.
Mr. Bhargava V. Desai, AOR Mr. Akshat Malpani, Adv.
Ms. Shashi M. Kapila, Adv. Mr. Pravesh Sharma, Adv.
Mr. Siddarth Kapila, Adv. Mr. Sushil Kumar, Adv.
Mr. Vikas Mehta, AOR Mr. Shadan Farasat, AOR Ms. Rudrakshi Deo, Adv.
Mr. Jatin Zaveri, AOR Mr. Neel Kamal Mishra, Adv.
Mr. P. V. Dinesh, AOR 6 Mr. Y.P. Andhyaru, Sr. Adv. Mr. D.L. Chidananda, Adv. Mr. Rupesh Kumar, Adv.
Mr. Arijit Prasad, Adv.
Ms. Sadhana Sandhu, Adv.
Mr. Gargi Khanna, Adv.
Mrs. Anil Katiyar, AOR Mr. Rishi Matoliya, AOR Mr. Ambar Qamaruddin, AOR Ms. Vanita Bhargava, Adv. Mr. Rony O. John, Adv.
Mr. Abhisaar Bairagi, Adv. M/S. Khaitan & Co., AOR Mr. Shekhar Gupta, Adv.
Mr. Gagan Gupta, AOR Mr. Prateek K. Chadha, Adv. Ms. Mihira Sood, AOR Mr. Vinodh Kanna B., AOR Ms. Arti Singh, AOR Mr. Parag Tripathi, Sr. Adv. Mr. A. V. Rangam, AOR Mr. Buddy A. Ramgamadham, Adv.
Mr. Ajay Vohra, Sr. Adv.
Ms. Kavita Jha, AOR UPON hearing the counsel the Court made the following O R D E R Arguments heard in part.
List the matters tomorrow i.e. 13.12.2017 for further arguments except C.A. No. 7375/2014, C.A. No. 7377-7378/2014 & C.A.No. 5091/2013 C.A. No. 7375/2014 and C.A. No. 7377-7378/2014 are detagged.C.A.No. 5091/2013
The appeal is dismissed in terms of the signed order.7
Pending application(s), if any, stands disposed of accordingly.
(ASHWANI THAKUR) (MALA KUMARI SHARMA) COURT MASTER (SH) COURT MASTER (Signed order is placed on the file)