Supreme Court - Daily Orders
Engineering Analysis Cenre Of ... vs The Commissioner Of Income Tax on 24 August, 2018
Bench: Rohinton Fali Nariman, Indu Malhotra
1
ITEM NO.52 COURT NO.8 SECTION IV-A
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). 33497-33498/2011
(Arising out of impugned final judgment and order dated 15-10-2011
in ITA No. 1258/2006 15-10-2011 in ITA No. 1270/2006 passed by the
High Court Of Karnataka At Bengaluru)
ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PVT. LTD Petitioner(s)
VERSUS
THE COMMISSIONER OF INCOME TAX & ANR. Respondent(s)
WITH
C.A. No. 1440/2017 (XIV)
C.A. No. 2425/2017 (XIV)
C.A. No. 2304/2013 (IV-A)
C.A. No. 2305/2013 (IV-A)
C.A. No. 2306/2013 (IV-A)
C.A. No. 3402/2017 (IV-A)
C.A. Nos. 10098-10102/2013 (IV-A)
C.A. No. 6381/2016 (XIV)
C.A. Nos. 2307-2308/2013 (IV-A)
C.A. No. 6380/2016 (XIV)
C.A. No. 10114/2013 (IV-A)
C.A. No. 31/2017 (XIV)
C.A. Nos. 10107-10108/2013 (IV-A)
C.A. Nos. 10109-10111/2013 (IV-A)
Signature Not Verified
Digitally signed by R
NATARAJAN
Date: 2018.08.27
C.A. No. 10097/2013 (IV-A)
16:55:49 IST
Reason:
C.A. Nos. 10112-10113/2013 (IV-A)
C.A. No. 10106/2013 (IV-A)
2
SLP(C) Nos. 11423-11424/2012 (IV-A)
C.A. Nos. 10115-10117/2013 (IV-A)
SLP(C) No. 13386/2012 (IV-A)
C.A. No. 6388/2016 (XIV)
C.A. No. 6385/2016 (XIV)
C.A. No. 6384/2016 (XIV)
SLP(C) Nos. 10393-10404/2014 (IV-A)
C.A. Nos. 4623-4628/2014 (IV-A)
C.A. Nos. 4666-4667/2013 (IV-A)
SLP(C) No. 18095/2012 (IV-A)
SLP(C) No. 18115/2012 (XIV)
C.A. No. 10103/2013 (IV-A)
C.A. No. 10104/2013 (IV-A)
C.A. No. 32/2017 (XIV)
SLP(C) Nos. 24057-24058/2012 (IV-A)
C.A. No. 6376/2016 (XIV)
C.A. Nos. 6382-6383/2016 (XIV)
SLP(C) No. 19486/2012 (IV-A)
SLP(C) No. 18982/2012 (IV-A)
SLP(C) No. 20317/2012 (IV-A)
SLP(C) No. 19092/2012 (IV-A)
SLP(C) No. 18998/2012 (IV-A)
SLP(C) No. 18934/2012 (IV-A)
SLP(C) No. 19524/2012 (IV-A)
SLP(C) No. 19936/2012 (IV-A)
SLP(C) No. 19050/2012 (IV-A)
3
SLP(C) No. 19779/2012 (IV-A)
SLP(C) No. 19001/2012 (IV-A)
SLP(C) No. 19919/2012 (IV-A)
SLP(C) No. 20054/2012 (IV-A)
SLP(C) No. 19384/2012 (IV-A)
SLP(C) No. 19684/2012 (IV-A)
SLP(C) No. 19746/2012 (IV-A)
C.A. No. 6764/2013 (IV-A)
C.A. No. 4629/2014 (IV-A)
C.A. No. 4631/2014 (IV-A)
C.A. No. 4630/2014 (IV-A)
C.A. Nos. 12276-12277/2016 (IV-A)
C.A. No. 10218/2016 (IV-A)
C.A. Nos. 6386-6387/2016 (XIV)
C.A. No. 4634/2014 (IV-A)
C.A. No. 10105/2013 (IV-A)
C.A. No. 6377/2016 (XIV)
C.A. No. 7852/2012 (IV-A)
C.A. No. 10673/2016 (XIV)
SLP(C) No. 31115/2016 (XIV)
C.A. No. 10674/2016 (XIV)
SLP(C) No. 37469/2013 (IV-A)
C.A. No. 792/2017 (XIV)
C.A. No. 11289/2016 (XIV)
SLP(C) Nos. 33495-33496/2011 (IV-A)
SLP(C) Nos. 34483-34687/2011 (IV-A)
SLP(C) Nos. 34477-34482/2011 (IV-A)
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SLP(C) Nos. 1703-1706/2012 (IV-A)
SLP(C) Nos. 1547-1548/2012 (IV-A)
C.A. No. 4419/2012 (IV-A)
C.A. No. 4420/2012 (IV-A)
C.A. Nos. 1416-1418/2013 (IV-A)
C.A. No. 1403/2013 (IV-A)
C.A. No. 1405/2013 (IV-A)
C.A. No. 1410/2013 (IV-A)
C.A. No. 1421/2013 (IV-A)
C.A. No. 1409/2013 (IV-A)
C.A. No. 1415/2013 (IV-A)
C.A. No. 1414/2013 (IV-A)
C.A. No. 1412/2013 (IV-A)
C.A. No. 1413/2013 (IV-A)
C.A. No. 1419/2013 (IV-A)
C.A. No. 1411/2013 (IV-A)
C.A. No. 1420/2013 (IV-A)
C.A. No. 1404/2013 (IV-A)
C.A. No. 1406/2013 (IV-A)
C.A. No. 1408/2013 (IV-A)
C.A. No. 1407/2013 (IV-A)
SLP(C) No. 33658/2017 (XIV)
(FOR ADMISSION & I.R.,
FOR CONDONATION OF DELAY IN FILING ON IA 47531/2017
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
47533/2017)
SLP(C) No. 33657/2017 (XIV)
(FOR ADMISSION & I.R., FOR CONDONATION OF DELAY IN FILING ON IA
73881/2017
FOR CONDONATION OF DELAY IN REFILING ON IA 73883/2017)
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C.A. No. 8617/2017 (XIV)
(FOR ADMISSION AND I.R.)
C.A. No. 9366/2017 (XIV)
(FOR ADMISSION and I.R. and IA No.49232/2017-CONDONATION OF DELAY
IN FILING and IA No.49246/2017-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
C.A. No. 9486/2017 (XIV)
(IA No.52456/2017-CONDONATION OF DELAY IN FILING and IA
No.52457/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 4605/2018 (XII)
(IA No.65711/2017-CONDONATION OF DELAY IN FILING)
C.A. No. 10758/2017 (XIV)
( IA No.70158/2017-CONDONATION OF DELAY IN FILING and IA
No.70160/2017-CONDONATION OF DELAY IN REFILING)
SLP(C) No. 24412/2017 (XIV)
C.A. No. 15499/2017 (XIV)
C.A. No. 17532/2017 (XIV)
SLP(C) No. 32219/2017 (XIV)
(FOR ADMISSION and I.R. and IA No.116868/2017-CONDONATION OF DELAY
IN FILING and IA No.116870/2017-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
C.A. No. 18311/2017 (XIV)
SLP(C) No. 33622/2017 (XIV)
(FOR ADMISSION and I.R. and IA No.120441/2017-CONDONATION OF DELAY
IN FILING and IA No.120442/2017-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 33620/2017 (XIV)
(FOR ADMISSION and I.R. and IA No.119135/2017-CONDONATION OF DELAY
IN FILING and IA No.119138/2017-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
SLP(C) No. 33624/2017 (XIV)
(IA No.119567/2017-CONDONATION OF DELAY IN FILING and IA
No.119568/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 33601/2017 (XIV)
C.A. No. 19837/2017 (XIV)
C.A. No. 20932/2017 (XIV)
(FOR ADMISSION and I.R. and IA No.123259/2017-CONDONATION OF DELAY
IN FILING and IA No.123261/2017-CONDONATION OF DELAY IN REFILING)
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SLP(C) No. 33608/2017 (XIV)
SLP(C) No. 33575/2017 (XIV)
(IA No.125727/2017-CONDONATION OF DELAY IN FILING and )
C.A. No. 21832/2017 (XIV)
Diary No(s). 10859/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.46713/2018-CONDONATION OF DELAY
IN FILING and IA No.46714/2018-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)
Diary No(s). 11820/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.61533/2018-CONDONATION OF DELAY
IN FILING)
C.A. No. 4910/2018 (XIV)
(FOR ADMISSION and I.R. and IA No.63220/2018-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 17102/2018 (XIV)
SLP(C) No. 17103/2018 (XIV)
Date : 24-08-2018 These matters were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
HON'BLE MS. JUSTICE INDU MALHOTRA
Counsel for parties :
Mr. P.S. Narsimha, ASG
Mr. Rupesh Kumar, Adv.
Mr. Arijit Prasad, Adv.
Ms. Sadhna Sandhu, Adv.
Mrs. Gargi Khanna, Adv.
Mr. T.M. Singh, Adv.
Mrs. Anil Katiyar, AOR
Mr. Deepak Chopra, Adv.
Harpreet S. Ajmani, AOR
Mr. Rohan Khare, Adv.
Ms. Priya Tandan, Adv.
Mr. P.S. Narasimha, ASG
Mr. K. Radhakrishnan, Sr. Adv.
Mr. Arijit Prasad, Adv.
Mrs. Gargi Khanna, Adv.
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Mr. Rohit Rao
Mrs. Anil Katiyar, AOR
Mr. P.S. Narasimha, ASG
Mr. Rohit Rao N.,, Adv.
Ms. Harshita Bhatnagar, Adv.
Mr. Percy Pardiwala, Sr. Adv.
Mr. T. Suryanarayan, Adv.
Mr. Kunal Verma, Adv.
Mrs. Y.P. Jha, Adv.
Mr. Piyush Bhardwaj, Adv.
Mr. Rustom B. Hathikhanawala, Adv.
Mr. Subodh S. Patil, Sr. Adv.
Mr. Ved Jain, Adv.
Mr. Pranjal Srivastava, Adv.
Mr. Deepak Chopra, Adv.
Mrs. Rashmi Chopra, Adv.
Mr. Amit Shrivastava, Adv.
Mr. Ankur Goyal, Adv.
Mr. Braj Kisore Mishra, Adv.
Ms. Aparna Jha, Adv.
Mr. Abhishek Yadav, Adv.
Ms. Kriti Sondhi, Adv.
Mr. Kishore Kunal, AOR
Mr. Abhishek Boob, Adv.
Mr. Parsi J. Padriwala, Sr. Adv.
Mr. Kamal Mohan Gupta, AOR
Mr. Sumit Lalchandani, Adv.
Mr. Satyen Sethi, Adv.
Mr. Arta Trana Panda, Adv.
Ms. Gargi Sethee, Adv.
Mr. Rameshwar Prasad Goyal, Adv.
Mr. Pankaj Kr. Mishra, Adv.
Mr. A.S. Bhasme, AOR
Mr. Kamal Mohan Gupta, Adv.
Mr. Salil Kapoor, Adv.
Mr. Shivance Pandya, Adv.
Mr. Sanat Kapoor, Adv.
Ms. Ananya Kapoor, Adv.
Ms. Soumya Singh, Adv.
Ms. Pallavi Saigal, Adv.
Mr. V. Balachandran, AOR
Mr. K.R. Vasudevan, Adv.
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Mr. Siddharth Naidu, Adv.
Mr. Senthil Jagadeesan, Adv.
Ms. Sonakshi Malhan, Adv.
Ms. Suriti Chowdhary, Adv.
Ms. Mrinal Kanwar, Adv.
Mr. Ajay Vohra, Sr. Adv.
Ms. Kavita Jha, Adv.
Mr. Udit Naresh, Adv.
Mr. Anand Sukumar, Adv.
Mr. S. Sukumaran, Adv.
Mr. Mayank Nagi, Adv.
Mr. Bhupesh Kumar Pathak, Adv.
Ms. Meera Mathur, AOR
Mr. Parcy J Pardiwala, Sr. Adv.
Mr. H. Raghavendra Rao, AOR
Mr. Mukesh Butani, Adv.
Mr. Shreyash, Adv.
Mr. Debmalya Banerjee, Adv.
Mr. A.S. Aman, Adv.
Mr. Manish Sharma, Adv.
Mr. Aviral Kapoor, Adv.
Ms. Iqra Khalid, Adv.
Mrs. Manik Karanjawala, Adv.
For M/s Karanjawala & Co., AOR
Mr. Ajay Bhargava, Adv.
Ms. Vanita Bhargava, Adv.
Mr. Rony O’ John, Adv.
Ms. Shweta Kabra, Adv.
For M/s Khaitan & Co., AOR
Mr. Sachit Jolly, Adv.
Ms. Anuradha Dutt, Adv.
Ms. Vijayalakshmi Menon, Adv.
Mr. Piyush Sachdev, Adv.
Mr. Runamoni Bhuyan, AOR
Mr. Suvinay Dash, Adv.
Mr. Ambhoj Kr. Sinha, AOR
Mr. Mayank Nagi, Adv.
Mr. Tarun Singh, Adv.
Mr. Rameshwar Prasad Goyal, AOR
Mr. Shekhar Prit Jha, AOR
Mr. Jagjit Singh Chhabra, AOR
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Mr. Nikhil Nayyar, AOR
Mr. Anil Kumar Gautam, AOR
Ms. B. Vijayalakshmi Menon, AOR
Ms. Rashmi Singhania, AOR
Mr. S. R. Setia, AOR
Ms. Puja Sharma, AOR
Mr. Kishore Kunal, AOR
Mr. Braj Kishore Mishra, AOR
UPON hearing the counsel the Court made the following
O R D E R
Delay, if any, is condoned. Leave granted.
Hearing expedited.
(R. NATARAJAN) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) BRANCH OFFICER