Supreme Court - Daily Orders
Commissioner Of Income Tax I vs M/S. Hindustan Unilever Ltd. on 18 September, 2018
Bench: A.K. Sikri, Ashok Bhushan
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2018
(Arising out of SLP(C) No. 31063 OF 2017)
COMMISSIONER OF INCOME TAX
CENTRAL-III, MUMBAI Appellant(s)
VERSUS
M/S. ARCH FINE CHEMICALS PVT. LTD. Respondent(s)
O R D E R
Leave granted.
In this appeal the tax effect is less than Rs. 1 crore and it also appears that it does not come under any exception provided in Para 10 of the Circular dated 11.07.2018 as amended by Circular dated 20.8.2018.
The appeal is, accordingly, dismissed.
However, it shall be open to the Income-Tax Department to seek revival, if the Department finds that the case is covered under any exception of the said circular.
…...…................J. (A.K. SIKRI) …...…................J. (ASHOK BHUSHAN) NEW DELHI, September 18, 2018 Signature Not Verified Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.09.24 12:34:54 IST Reason: 2 ITEM NO.60 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). 22381/2017 (Arising out of impugned final judgment and order dated 26-07-2016 in ITA No. 1873/2013 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX I Petitioner(s) VERSUS M/S. HINDUSTAN UNILEVER LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.69768/2017-CONDONATION OF DELAY IN FILING and IA No.69769/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH SLP(C) No. 31063/2017 (IX) (FOR ADMISSION and I.R. and IA No.107042/2017-CONDONATION OF DELAY IN FILING and IA No.107046/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 36167/2017 (XIV) (IA No.8023/2018-CONDONATION OF DELAY IN FILING and IA No.8024/2018-CONDONATION OF DELAY IN REFILING) 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. Vikaramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv.
Mr. Shubhendu Anand, Adv. Mr. Siddhartha Sinha, Adv. Mr. Ayush Anand, Adv.
Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Satyen Sethi, Adv.
Mr. Arta Trana Panda, Adv. Ms. Gargi Sethee, Adv.
Ms. Geetanjali Mohan, AOR 3 Ms. Smriti Churiwal, Adv. Mr. Aman Varma, AOR Mr. Tapas Mishra, Adv.
Mr. P. N. Gupta, AOR Mrs. Bharti Gupta, Adv.
UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 22381/2017 and SLP(C) Diary No. 36167/2017 List the matters in the usual course, as the tax effect is more than Rs. 1 crore.SLP(C) No. 31063/2017
Leave granted.
The appeal is dismissed in terms of the signed order.
Pending application(s), if any, shall stand disposed of.
(MANISH SETHI) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file)