Supreme Court - Daily Orders
Pr. Commissioner Of Income Tax Central 3 vs Abhisar Buildwell P. Ltd. on 2 February, 2023
Bench: M.R. Shah, Sudhanshu Dhulia
ITEM NO.20 COURT NO.4 SECTION XIV-A
(PART HEARD)
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. 6580/2021
PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Appellant(s)
VERSUS
ABHISAR BUILDWELL P. LTD. Respondent(s)
(IA No. 93953/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT
IA No. 93954/2020 - PERMISSION TO FILE LENGTHY LIST OF DATES) WITH C.A. No. 15617/2017 (XIV-A) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6585/2021 (XIV-A) (IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 80636/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 20983/2020 (XIV) (IA No. 102793/2020 - CONDONATION OF DELAY IN FILING IA No. 102795/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 22709/2020 (XIV) ( FOR CONDONATION OF DELAY IN FILING ON IA 117214/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 117217/2020 IA No. 117214/2020 - CONDONATION OF DELAY IN FILING IA No. 117217/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Signature Not Verified C.A. No. 6593/2021 (XIV-A) Digitally signed by Neetu Sachdeva Date: 2023.02.02 (FOR ADMISSION and I.R.) 16:32:16 IST Reason:
contd..
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SLP(C) No. 6063/2022 (XIV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 49720/2022 IA No. 49720/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16930/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 120299/2022 IA No. 120299/2022 - EXEMPTION FROM FILING O.T.) C.A. No. 9097/2022 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 180746/2022 IA No. 180746/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 741/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 10892/2023 IA No. 10892/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6582/2021 (XIV-A) C.A. No. 10267/2017 (XIV-A) C.A. No. 721/2020 (IV-C) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 8750/2020 IA No. 8750/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6611/2021 (XIV-A) (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 44539/2020 - AMENDMENT OF THE PETITION) Diary No(s). 25308/2020 (III) (IA No. 119113/2020 - CONDONATION OF DELAY IN FILING REVIEW PETITION) SLP(C) No. 16928/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 117646/2022 IA No. 117646/2022 - EXEMPTION FROM FILING O.T.) SLP(C) No. 17671/2022 (XV) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 126566/2022 IA No. 126566/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) contd..
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SLP(C) No. 17670/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 129204/2022 IA No. 129204/2022 - EXEMPTION FROM FILING O.T.) C.A. No. 9100/2022 (XIV-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 189333/2022 IA No. 189333/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9106/2022 (XV) ( IA No.181106/2022-CONDONATION OF DELAY IN FILING) C.A. No. 9111/2022 (XV) (FOR ADMISSION and I.R. and IA No.183475/2022-CONDONATION OF DELAY IN FILING) C.A. No. 565-566/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 1873/2023 IA No. 1873/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 567-568/2023 (XIV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3943/2023 IA No. 3943/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2110/2023 (XV) ( IA No.3786/2023-CONDONATION OF DELAY IN FILING and IA No.3783/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 541/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 2112/2023 IA No. 2112/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 540/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3116/2023 IA No. 3116/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 14702/2015 (III) C.A. No. 7738-7739/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121523/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125552/2017 contd..
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FOR STAY APPLICATION ON IA 125554/2017 FOR EXEMPTION FROM FILING O.T. ON IA 125555/2017 FOR EARLY HEARING APPLICATION ON IA 96795/2022 IA No. 96795/2022 - EARLY HEARING APPLICATION IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7736-7737/2021 (III-A) C.A. No. 7732-7735/2021 (III-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 124110/2017 IA No. 124110/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6596/2021 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 46652/2018 IA No. 46652/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7028/2021 (III) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) C.A. No. 7029/2021 (III) (FOR [PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS] ON IA 68314/2018 IA No. 68314/2018 - PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) C.A. No. 6610/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 73937/2018 IA No. 73937/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7030/2021 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 85013/2018 IA No. 85013/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) contd..
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C.A. No. 6608/2021 (XIV-A) C.A. No. 6594/2021 (XIV-A) (IA No.4980/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) C.A. No. 6609/2021 (XIV-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 188368/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 188371/2019 IA No. 188371/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6605/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 194290/2019 FOR PERMISSION TO FILE SYNOPSIS AND LIST OF DATES ON IA 194293/2019 IA No. 194290/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 194293/2019 - PERMISSION TO FILE SYNOPSIS AND LIST OF DATES) C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) C.A. No. 7016/2021 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 27932/2020 IA No. 27932/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7017/2021 (III) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7015/2021 (III) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6584/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 80438/2020 contd..
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IA No. 80438/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6589/2021 (XIV-A) C.A. No. 7026/2021 (III) (FOR ADMISSION and I.R.) SLP(C) No. 16128/2022 (XV) (FOR ADMISSION and I.R.and IA No.113873/2022-EXEMPTION FROM FILING O.T. IA No. 113873/2022 - EXEMPTION FROM FILING O.T.) SLP(C) No. 245/2023 (XV) (FOR ADMISSION and I.R. and IA No.185177/2022-CONDONATION OF DELAY IN FILING and IA No.185176/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 20711/2022 (XV) (IA FOR CONDONATION OF DELAY IN FILING ON IA 118339/2022) SLP(C) No. 20709/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 133886/2022) SLP(C) No. 17669/2022 (XV) SLP(C) No. 20708/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 137516/2022 FOR EXEMPTION FROM FILING O.T. ON IA 137517/2022 IA No. 137517/2022 - EXEMPTION FROM FILING O.T.) SLP(C) No. 20710/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 137652/2022 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 137653/2022 IA No. 137653/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9098-9099/2022 (XIV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 184475/2022 IA No. 184475/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10266/2017 (XIV-A) C.A. No. 10268/2017 (XIV-A) contd..
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C.A. No. 7740-7743/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121913/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125560/2017 FOR STAY APPLICATION ON IA 125563/2017 FOR EXEMPTION FROM FILING O.T. ON IA 125565/2017 IA No. 125565/2017 - EXEMPTION FROM FILING O.T. IA No. 121913/2017 - EXEMPTION FROM FILING O.T. IA No. 125560/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125563/2017 - STAY APPLICATION) C.A. No. 3053/2018 (XIV-A) C.A. No. 7014/2021 (III) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6583/2021 (XIV-A) C.A. No. 7027/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 6899/2021 (III) (FOR ADMISSION and I.R.) Date : 02-02-2023 These matters were called on for hearing today.
CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE SUDHANSHU DHULIA For Parties Mr. N Venkataraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. S A Haseeb, Adv.
Mr. Zoheb Hussain, Adv.
Ms. Gargi Khanna, Adv.
Ms. Niranjana Singh, Adv.
Mr. Prahlad Singh, Adv.
Mr. Rajan Kumar Choursia, Adv. Mr. Prashant Singh II, Adv. Ms. Alka Agarwal, Adv.
Mr. Raghvendra Shukla, Adv. Ms. Shruti Shivkumar, Adv. Mr. V. Chandrashekhar Balaji, Adv. Ms. Amritha Chandra Mouli, Adv. Mr. Rahul Vijaya Kumar, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Amrish Kumar, AOR Mrs. Anil Katiyar, AOR Contd..
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Mr. Kavin Gulati, Sr. Adv.
Mr. Pawanshree Agrawal, AOR Ms. Soumya Dhankani, Adv.
Ms. Shubhangi Negi, Adv.
Mr. Praveen Swarup, AOR Mr. Salil Kapoor, Adv.
Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv.
Mr. Sanat Kapoor, Adv.
Mr. Rahul Tomar, Adv.
Mr. Chandr Pratap Singh, Adv. Mr. Ajay Kumar Giri, Adv.
Mr. Prateesh Kapoor, Sr. Adv. Ms. Sheena Taqui, Adv.
Ms. Akansha Saini, Adv.
Mr. Dhvanit Chopra, Adv.
Mr. Shiv Vinayak Gupta, Adv. Mrs. Bina Gupta, AOR Mr. Ved Jain, Adv.
Mr. Nischay Kantoor, Adv.
Ms. Richa Mishra, Adv.
Mr. Subodh S. Patil, AOR Mr. Sameer Rohatgi, Adv.
Mr. Kartikey Singh, Adv.
Mr. Sourabh Tandon, Adv.
Ms. Ranjeeta Rohatgi, AOR M/S. Khaitan & Co., AOR Mr. Atul Shankar Mathur, Adv. Mrs. Priya Singh, Adv.
Mr. Shubhankar, Adv.
Ms. Apoorva Jha, Adv.
Mr. Arvind P. Datar, Sr. Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv.
Mr. Sandeep Bagmar, Adv.
Mr. Akhil Abraham Roy, Adv. Mr. Nishith Patel, Adv.
Mr. Abhishek Anand, Adv.
Ms. Unnimaya S., Adv.
M/S. K J John And Co, AOR Ms. Kavita Jha, AOR Mr. Rohit Jain, Adv.
Mr. Aniket D Agrawal, Adv.
Mr. Vaibhav Kulkarni, Adv.
contd..
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Mr. Rupesh Kumar, AOR Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv.
Mr. Salil Aggarwal, Sr. Adv. Mr. Bhargava V. Desai, AOR Mr. Rahul Gupta, Adv.
Mr. Siddhartha Chowdhury, Adv. Mr. Mahir Aggarwal, Adv.
Mr. Deepanshu, Adv.
Mr. Praveen Swarup, AOR Mr. Siddharth Ranka, Adv.
Mr. A. Karthik, AOR Mr. Arsh Khan, Adv.
Mr. Vikas Mehta, AOR Mr. Tarun Gupta, AOR Mr. Prakul Khurana, Adv.
Mr. Rajat Sharma, Adv.
Mr. Abhishek Sharma, Adv.
Mr. Atul Kumar, Adv.
Mr. Yatinder Chaudhary, Adv. Mr. Davinder Singh Khurana, Adv. Mr. Manoj Rajpoot, Adv.
Mr. Vikrant, Adv.
Dr. Rakesh Gupta, Adv.
Mr. Ambhoj Kumar Sinha, AOR Mr. Somil Agarwal, Adv.
Mr. Anshul Mittal, Adv.
Mr. Subas Chandra Acharya, Adv. Mr. Akash Agarwala, Adv.
Mr. Harsh Raj Singh, Adv.
Mr. Ambhoj Kumar Sinha, AOR UPON hearing the counsel the Court made the following O R D E R So far as SLP(C) Nos. 16930, 16928, 17671, 17670, 16128, 20711, 20709, 17669, 20708, 20710 of 2022 and 245/2023 are concerned, learned counsel appearing on behalf of the Assessees has conceded that he does not wish to make submission on the powers contd..
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exercised under Section 153-A as the matters are restricted to issue under Section 68 of the Income Tax Act, 1961.
In that view of the matter, these Special Leave Petitions are de-tagged and are ordered to be listed separately for final disposal on 21.03.2023.
In rest of the matters We have heard Mr. N. Venkataraman, learned ASG appearing on behalf of the Revenue and Mr. Kavin Gulati, Mr. Prateesh Kapoor, Mr. Arvind Datar, learned Senior Advocates and Mr. Ved Jain, learned counsel appearing on behalf of the respective Assessees.
Delay condoned in Diary Nos. 20983/2020, 22709/2020 and 25308/2020.
Leave granted in Diary Nos. 20983, 22709 of 2020 and SLP(C) Nos. 6063/2022, 2110/2023.
Arguments concluded.
Judgment reserved.
It will be open for the learned counsel appearing for the respective parties to file short written submissions along with the judgments to be relied upon and the ratio with paragraph numbers, within a period of one week from today.
(NEETU SACHDEVA) (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR