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Commissioner Of Income Tax 5 Mumbai vs M/S. Essar Teleholdings Ltd. Through ... on 23 January, 2018

Bench: A.K. Sikri, Ashok Bhushan

                                        IN THE SUPREME COURT OF INDIA
                                         CIVIL APPELLATE JURISDICTION

                                        CIVIL APPEAL NO. 4308 OF 2014

                      COMMISSIONER OF INCOME TAX 6                          Appellant(s)
                                                 VERSUS
                      M/S. CROMPTON GREAVES LTD.                           Respondent(s)

                      SLP (C)NO. 8918 OF 2017
                      C.A. NO. 5470 OF 2013
                      C.A. NO. 5469 OF 2013
                      C.A. NO. 7166 OF 2013
                      C.A. NO. 5471 OF 2013
                      SLP (C)No. 21844 OF 2013
                      C.A. NO. 7169 OF 2013

                                                     O R D E R

These are the appeals filed by the Revenue/Commissioner of Income Tax against the order passed by the High Court whereby the High Court has, after determining the legal issue, remanded the cases to the Assessing Officer.

Learned counsel for the assessees has pointed out that after remand, the Assessing Officer has passed orders and has given relief to the assessees of the deletion of amount which pertained to interest amount.

Since the Assessing Officer himself has given relief to the assessees after the remand, these matters have become infructuous and are disposed of as such.

......................., J. [ A.K. SIKRI ] Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2018.01.27 ......................., J.

Reason: New Delhi; [ ASHOK BHUSHAN ] January 23, 2018.

Civil Appeal No. 2165/2012 etc. ITEM NO.101+106+3+4 COURT NO.6 SECTION IX 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. 2165/2012 COMMISSIONER OF INCOME TAX 5 MUMBAI Appellant(s) VERSUS M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER Respondent(s) WITH SLP(C) No. 36560/2012 (IX) C.A. No. 117/2015 (XIV) C.A. No. 5101/2012 (IX) C.A. No. 118/2015 (XIV) C.A. No. 6727/2015 (XIV) C.A. No. 119/2015 (XIV) C.A. No. 116/2015 (XIV) C.A. No. 194/2015 (XIV) C.A. No. 114/2015 (XIV) C.A. No. 120/2015 (XIV) C.A. No. 7395/2012 (XIV) C.A. No. 7394/2012 (XIV) C.A. No. 121/2015 (XIV) C.A. No. 122/2015 (XIV) SLP(C) No. 8507-8509/2012 (IX) C.A. No. 110-112/2015 (XIV) C.A. No. 104-109/2015 (XIV) C.A. No. 128/2015 (XIV) C.A. No. 115/2015 (XIV) SLP(C) No. 21294/2012 (IX) C.A. No. 113/2015 (XIV) C.A. No. 7797/2012 (XIV) C.A. No. 381/2013 (XIV) C.A. No. 7426/2012 (XIV) C.A. No. 123/2015 (XIV) C.A. No. 6590/2015 (XIV) C.A. No. 8195/2012 (XIV) C.A. No. 126/2015 (XIV) C.A. No. 8800/2012 (XIV) C.A. No. 3273/2013 (XIV) SLP(C) No. 10986/2013 (XVI) C.A. No. 124/2015 (XIV) C.A. No. 1101/2013 (XIV) 2 Civil Appeal No. 2165/2012 etc. C.A. No. 129/2015 (XIV) C.A. No. 125/2015 (XIV) C.A. No. 3267/2013 (XIV) C.A. No. 127/2015 (XIV) C.A. No. 4308/2014 (III) (With IA No.97969/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) SLP(C) No. 21844/2013 (IX) (With IA No.97967/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) SLP(C) No. 19614/2013 (IX) SLP(C) No. 21845/2013 (IX) C.A. No. 6313/2013 (III) C.A. No. 5469/2013 (III) (With IA No.97974/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) C.A. No. 6733/2013 (III) C.A. No. 5471/2013 (III) (With IA No.97979/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) C.A. No. 5470/2013 (III) (With IA No.97954/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) C.A. No. 6191/2013 (III) C.A. No. 8921/2013 (III) C.A. No. 6192/2013 (III) C.A. No. 7169/2013 (III) (With IA No.97971/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) C.A. No. 7166/2013 (III) (With IA No.97973/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) C.A. No. 3355/2015 (III) C.A. No. 7167/2013 (III) C.A. No. 8376/2013 (III) C.A. No. 7172/2013 (III) C.A. No. 7170/2013 (III) C.A. No. 9183/2013 (III) C.A. No. 8341/2013 (III) C.A. No. 7168/2013 (III) C.A. No. 8256/2013 (III) C.A. No. 7171/2013 (III) C.A. No. 7974/2013 (III) C.A. No. 8342/2013 (III) C.A. No. 7173/2013 (III) C.A. No. 8343/2013 (III) C.A. No. 8933/2013 (III) C.A. No. 8909/2013 (III) C.A. No. 9832/2013 (III) C.A. No. 9833/2013 (III) C.A. No. 9184/2013 (III) C.A. No. 3359/2015 (III) C.A. No. 10096/2013 (III) C.A. No. 130/2015 (XIV) C.A. No. 8596/2014 (III) SLP(C) No. 36388/2014 (IX) C.A. No. 3781/2015 (III) C.A. No. 1423/2015 (IV) 3 Civil Appeal No. 2165/2012 etc. C.A. No. 3358/2015 (III) SLP(C) No. 18398/2015 (IX) C.A. No. 6294/2015 (III) SLP(C) No. 19303/2015 (IX) SLP(C) No. 20478/2015 (IX) C.A. No. 7892/2015 (III) C.A. No. 9251/2015 (III) C.A. No. 9252/2015 (III) C.A. No. 14525/2015 (III) C.A. No. 8178/2016 (III) C.A. No. 8177/2016 (III) C.A. No. 3279/2016 (III) SLP(C) No. 23624/2016 (IX) SLP(C) No. 16185/2016 (IX) C.A. No. 5044/2016 (XIV) C.A. No. 5417/2016 (III) SLP(C) No. 31417/2016 (XIV) C.A. No. 6019/2016 (XIV) SLP(C) No. 26278/2016 (XIV) SLP(C) No. 27054/2016 (III) SLP(C) No. 4243/2017 (IX) SLP(C) No. 8918/2017 (IX) (With IA No.97964/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) C.A. No. 4539/2017 (III) SLP(C) No. 19098/2017 (XIV) (With IA No.45647/2017-CONDONATION OF DELAY IN FILING and IA No.45648/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 17499/2017 (XIV) SLP(C) No. 25337/2017 (XIV) (With IA 49025/2017 - FOR CONDONATION OF DELAY IN FILING) Diary No(s). 19735/2017 (XIV) (With IA No.88764/2017-CONDONATION OF DELAY IN FILING, IA No.88771/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.88768/2017-CONDONATION OF DELAY IN REFILING) SLP(C) No. 20475/2017 (IV-B) SLP(C) No. 23123/2017 (IV-B) (With IA No.74705/2017-CONDONATION OF DELAY IN FILING and IA No.74707/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.74706/2017-CONDONATION OF DELAY IN REFILING) Diary No(s). 24346/2017 (IX) C.A. No. 18019/2017 (III) (With IA No.109308/2017-CONDONATION OF DELAY IN FILING and IA No.109310/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 32405/2017 (IV-B) (With IA No.112490/2017-CONDONATION OF DELAY IN FILING) Diary No(s). 36413/2017 (IV-B) (With IA No.130981/2017-CONDONATION OF DELAY IN FILING) Diary No(s). 36596/2017 (XIV) (With IA No.135619/2017-CONDONATION OF DELAY IN FILING and IA No.135621/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No. 41903/2017 4 Civil Appeal No. 2165/2012 etc. (With IA No. 7413/2018 – FOR CONDONATION OF DELAY IN FILING) Diary NO. 39820/2017 (With I.A. No. 199/2018 – FOR CONDONATION OF DELAY IN FILING) Diary No. 39823/2017 (With I.A. No. 723/2018 – FOR CONDONATION OF DELAY IN FILING) Diary No. 41203/2017 (With IA No.6333/2018-CONDONATION OF DELAY IN FILING and IA No.6338/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No. 41890/2017 (With IA No.4747/2018-CONDONATION OF DELAY IN FILING and IA No.4750/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 23-01-2018 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. Rameshwar Prasad Goyal, AOR Mr. Brajesh Kumar, AOR Ms. Kavita Jha, AOR Mr. K. Radhakrishnan, Sr. Adv. Mr. Yashank Adhyaru, Sr. Adv. Mr. Arijit Prasad, Adv. Mr. Rupesh Kumar, Adv. Mr. D. L. Chidananda, Adv. Ms. Sadhna Sandhu, Adv. Ms. Gargi Khanna, Adv. Ms. Rekha Pandey, Adv. Mrs. Anil Katiyar, AOR Mr. H. R. Rao, Adv.

Mr. Manish Pushkarna, Adv. Mr. Ritesh Kumar, Adv.

Mr. Satyen Sethi, Adv. Mr. Arta Trana Panda, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Rajat Navet, Adv. Ms. Sanya Talwar, Adv. Mr. K. Pandit, Adv.

Mr. Pradeep Kumar Bakshi, AOR Mr. S. K. Bagaria, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. K. Ajeet, Adv.

Ms. Parul Shukla, Adv.

Civil Appeal No. 2165/2012 etc. Mr. Rajesh Kumar, Adv. Mr. Sayaree Basu Malik, Adv. Mr. Raghav Pandey, Adv. Mr. E. C. Agrawala, AOR Mr. Kamal Sawhney, Adv. Mr. Prashant Meharchandani, Adv. Mr. Shikhar Garg, Adv. Ms. Pooja Dhar, AOR Ms. Vanita Bhargava, Adv. Mr. Rony O. John, Adv. Mr. Abhisaar Bairagi, Adv. Mr. Shikhar Srivastava, Adv. Mr. Sanjeev Kapoor, Adv. M/S. Khaitan & Co., AOR Mr. Rajiv Tyagi, AOR Mr. Mihir Ashok Mody, Adv. Mr. Sudhanshu Sikka, Adv. M/S. K Ashar & Co., AOR Mr. Munawwar Naseem, AOR Dr. Shashwat Bajpai, Adv. Mr. Sharad Agarwal, Adv. Mr. V. N. Raghupathy, AOR Mr. Ranjit B. Raut, Adv. Ms. Surbhi Kapoor, Adv. Mrs. Bina Gupta, AOR Mr. Syed Shahid Hussain Rizvi, AOR Mr. N. A. Usmani, Adv.

Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Mr. Sanat Kapoor, Adv. Ms. Ananya Kapoor, Adv. Ms. Soumya Singh, Adv. Mr. Kislaya Parashar, Adv. Mr. Praveen Swarup, AOR Mr. Ajay Aggarwal, Adv. Ms. Mallika Joshi, Adv. Mr. Rajan Narain, AOR Mr. S. Vasudevan, Adv. Mr. Saurabh Sood, Adv. Mr. Shashank S., Adv.

Civil Appeal No. 2165/2012 etc. Mr. Aditya Bhattacharya, Adv. Mr. Victor Das, Adv. Ms. Apeksha Mehta, Adv. Mr. Punit Dutt Tyagi, AOR Dr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Monika Ghai, Adv.

Mr. B. S. Banthia, AOR Mr. Simran Mehta, Adv. Ms. Aruna Gupta, AOR Mr. Naveen Kumar, AOR Mr. Jagdish Kumar Chawla, AOR Mr. Rustom B. Hathikhanawala, AOR Mr. Bimal Roy Jad, AOR Mr. Swami Nath, Adv. Mr. N. G. Dev, Adv.

Ms. Vithika Garg, Adv. Mr. Vijay Kumar, AOR Ms. Vidushi Garg, Adv.

Mr. Rajesh Mahna, Adv. Mr. Bhargava V. Desai, AOR Mr. S. Gowthaman, AOR Mr. Ashok Mathur, AOR Mr. Birendra Kumar Mishra, AOR Mr. Vivek Jain, Adv. Mrs. Shally Bhasin, AOR Mr. Ajay Sharma, AOR Mr. Chandra Prakash, AOR Mr. Aljo K. Joseph, AOR Mr. Mayank Nagi, Adv. Mr. Tarun Singh, Adv. Mr. Shekhar Prit Jha, AOR 7 Civil Appeal No. 2165/2012 etc. UPON hearing the counsel the Court made the following O R D E R Heard the matters preferred by the Revenue. Arguments concluded. Judgment reserved. Written submissions may be filed within a week.

C.A. NO. 4308 OF 2014 SLP (C)NO. 8918 OF 2017 C.A. NO. 5470 OF 2013 C.A. NO. 5469 OF 2013 C.A. NO. 7166 OF 2013 C.A. NO. 5471 OF 2013 SLP (C)No. 21844 OF 2013 C.A. NO. 7169 OF 2013 The matters stand disposed of as infructuous in terms of the signed order.

C.A. NOS. 110-112 OF 2015 C.A. NOS. 104-109 OF 2015 C.A. NO. 130 OF 2015 C.A. NO. 1423 OF 2015 DIARY NO. 41903 OF 2017 DIARY NO. 39820 OF 2017 DIARY NO. 39823 OF 2017 DIARY NO. 41203 OF 2017 DIARY NO. 41890 OF 2017 List the matters for arguments on 30th January, 2018.

(NIDHI AHUJA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER [Signed order is placed on the file.] 8