Supreme Court - Daily Orders
Union Of India vs Paliwal Overseas Pvt. Ltd. on 2 December, 2016
Bench: Kurian Joseph, Rohinton Fali Nariman
1
NON-REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.11585 OF 2016
(@SLP (C) NO.14515 OF 2013)
UNION OF INDIA & ORS. APPELLANTS
VERSUS
PALIWAL OVERSEAS PVT. LTD. RESPONDENT
WITH
CIVIL APPEAL NO.11586 OF 2016
(@SLP © NO.35548 OF 2016 @SLP (C) CC NO.7842 OF 2013)
CIVIL APPEAL NO.11587 OF 2016
(@SLP (C) NO.14516 OF 2013)
CIVIL APPEAL NO(S).11588-11596 OF 2016
(@SLP (C) NOS.14518-14526 OF 2013)
CIVIL APPEAL NO.11597 OF 2016
(@SLP (C) NO.18060 OF 2013)
CIVIL APPEAL NO(S).11598-11624 OF 2016
(@SLP (C) NOS.20695-20721 OF 2013)
CIVIL APPEAL NO.11625 OF 2016
(@SLP (C) NO.21659 OF 2013)
CIVIL APPEAL NO.11626 OF 2016
(@SLP (C) NO.22483 OF 2013)
CIVIL APPEAL NO(S).11627-11650 OF 2016
(@SLP (C) NOS.22484-22507 OF 2013)
CIVIL APPEAL NO.11651 OF 2016
(@SLP (C) NO.22508 OF 2013)
Signature Not Verified
Digitally signed by
NARENDRA PRASAD
CIVIL APPEAL NO.11652 OF 2016
Date: 2016.12.10
10:24:04 IST
Reason:
(@SLP (C) NO.24480 OF 2013)
2
NON-REPORTABLE
CIVIL APPEAL NO.11653 OF 2016
(@SLP (C) NO.24481 OF 2013)
CIVIL APPEAL NO.11654 OF 2016
(@SLP (C) NO.28441 OF 2013)
CIVIL APPEAL NO(S).11655-11658 OF 2016
(@SLP (C) NOS.28442-28445 OF 2013)
CIVIL APPEAL NO(S).11659-11664 OF 2016
(@SLP (C) NOS.29757-29762 OF 2013)
CIVIL APPEAL NO(S).11665-11669 OF 2016
(@SLP (C) NOS.31228-31232 OF 2013)
CIVIL APPEAL NO(S).11670-11698 OF 2016
(@SLP (C) NOS.32571-32599 OF 2013)
CIVIL APPEAL NO.11699 OF 2016
(@SLP (C) NO.34354 OF 2013)
CIVIL APPEAL NO.11700 OF 2016
(@SLP (C) NO.34427 OF 2013)
CIVIL APPEAL NO.11701 OF 2016
(@SLP (C) NO.37042 OF 2013)
CIVIL APPEAL NO.11702 OF 2016
(@SLP (C) NO.4869 OF 2014)
CIVIL APPEAL NO.11703 OF 2016
(@SLP (C) NO.4870 OF 2014)
CIVIL APPEAL NO.11704 OF 2016
(@SLP (C) NO.13876 OF 2014)
CIVIL APPEAL NO.11705 OF 2016
(@SLP (C) NO.22093 OF 2014)
CIVIL APPEAL NO.11706 OF 2016
(@SLP (C) NO.36424 OF 2014)
3
NON-REPORTABLE
J U D G M E N T
KURIAN, J.
Delay condoned.
Leave granted.
The only question of law to be decided is whether Section 80 HHC of the Income Tax Act, 1961 as amended in 2005 is prospective in operation. It has since been settled by this Court that the same is only prospective.
As far as issue relating to turnover below 10 crores and above 10 crores is concerned, the same has already been answered by this Court in the recent order dated 30.03.2015 in SLP(C) No.9273 of 2013 (C.I.T. -5 & ANR. VS. M/S. AVANI EXPORTS & ANR.) making it clear that it applied to both categories.
In terms of the said order, these appeals are also disposed of.
Order dated 30.03.2015, as mentioned above, shall form part of this judgment.
...........................J. (KURIAN JOSEPH) ..........................J. (ROHINTON FALI NARIMAN) NEW DELHI, DECEMBER 02, 2016 4 NON-REPORTABLE ITEM NO.53 COURT NO.8 SECTION IIIA 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).14515/2013 (Arising out of impugned final judgment and order dated 03/10/2012 in CWP No. 19215/2007 passed by the High Court Of Punjab & Haryana At Chandigarh) UNION OF INDIA & ORS. Petitioner(s) VERSUS PALIWAL OVERSEAS PVT. LTD. Respondent(s) (With office report) WITH S.L.P.(C)...CC No. 7842/2013 (With office report) SLP(C) No. 14516/2013 (With appln.(s) for dismissal of slp. and Office Report) SLP(C) No. 14518-14526/2013 (With office report) SLP(C) No. 18060/2013 (With office report) SLP(C) No. 20695-20721/2013 (With office report) SLP(C) No. 21659/2013 (With office report) SLP(C) No. 22483/2013 (With office report) SLP(C) No. 22484-22507/2013 (With office report) SLP(C) No. 22508/2013 (With office report) SLP(C) No. 24480/2013 (With office report) SLP(C) No. 24481/2013 (With office report) 5 NON-REPORTABLE SLP(C) No. 28441/2013 (With office report) SLP(C) No. 28442-28445/2013 (With office report) SLP(C) No. 29757-29762/2013 (With office report) SLP(C) No. 31228-31232/2013 (With office report) SLP(C) No. 32571-32599/2013 (With office report) SLP(C) No. 34354/2013 (With appln.(s) for dismissal of slp. and Office Report) SLP(C) No. 34427/2013 (With office report) SLP(C) No. 37042/2013 (With office report) SLP(C) No. 4869/2014 (With office report) SLP(C) No. 4870/2014 (With office report) SLP(C) No. 13876/2014 (With office report) SLP(C) No. 22093/2014 (With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 36424/2014 (With appln.(s) for dismissal of slp. and Office Report) Date : 02/12/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Maninder Singh, ASG Mr. Nalin Kohli, Adv.
Mr. D. L. Chidananda, Adv. Mr. Prabhas Bajaj, Adv.
Mr. Ankit Roy, Adv.
Mrs. Anil Katiyar, AOR 6 NON-REPORTABLE For Respondent(s) Mr. Pankaj Jain, Sr. Adv.
Mr. Gaurav Mittal, Adv.
Mr. Deepanshu Jain, Adv. Mr. Sachin Bhardwaj, Adv. Ms. Divya Suri, Adv.
For Ms. Namita Choudhary, AOR Mr. Akshat Goel, AOR Arna Das, Adv.
Mr. Dushyant Tiwari, Adv. Mr. Rameshwar Prasad Goyal, AOR Arna Das, Adv.
Mr. Dushyant Tiwari, Adv. Mr. Gaurav Dhingra, AOR Mr. Akshat Goel, Adv.
Mr. Dushyant Tiwari, Adv. For M/s. Lex-peritia & Co. UPON hearing the counsel the Court made the following O R D E R Delay condoned.
Leave granted.
The appeals are disposed of in terms of the Signed Non-Reportable Judgment. Pending application(s), if any, stands disposed of. (RASHI GUPTA) (RENU DIWAN) SR.P.A. ASSISTANT REGISTRAR [SIGNED NON-REPORTABLE JUDGMENT IS PLACED ON THE FILE]