Supreme Court - Daily Orders
Commnr. Of Income-Tax, Delhi- Viii vs M/S. Sae Refield Welfare Trust Ltd. on 10 September, 2014
Bench: Kurian Joseph, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 3559 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI-VIII ... APPELLANT(s)
Versus
M/S. SAE REFIELD OFFICE MONTHLY PAID ... RESPONDENT(s)
EMPLOYEES WELFARE TRUST
WITH
CIVIL APPEAL NO. 3585 OF 2007
COMMISSIONER OF INCOME-TAX, NEW DELHI ... APPELLANT(s)
Versus
M/S. SAE DEORY WORKS M.P.E.W. TRUST ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 3598 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI-VIII ... APPELLANT(s)
Versus
M/S. SAE REFIELD OFFICE M.P.E.W. TRUST ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 3583 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s)
Versus
M/S. SAE REFIELD OFFICE MONTHLY PAID
Signature Not Verified
... RESPONDENT(s)
EMPLOYEES WELFARE TRUST
Digitally signed by
Pardeep Kumar
Date: 2014.09.24
17:52:54 SAST
Reason:
: 2 :
WITH
CIVIL APPEAL NO. 3584 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s)
Versus
M/S. SAE REFIELD OFFICE M.P.E.W. TRUST ... RESPONDENT(s)
WITH
CIVIL APPEAL NOS. 3595-3596 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI-VIII ... APPELLANT(s)
Versus
M/S. SAE SR. OFFICERS WELFARE TRUST ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 3597 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI-VIII ... APPELLANT(s)
Versus
M/S. SAE EXECUTIVE WELFARE TRUST ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 3573 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s)
Versus
M/S. SAE FIELD OFFICE MONTHLY PAID ... RESPONDENT(s)
EMPLOYEES WELFARE TRUST
: 3 :
WITH
CIVIL APPEAL NO. 3576 OF 2007
COMMISSIONER OF INCOME-TAX, DELHI-VIII ... APPELLANT(s)
Versus
M/S. SAE REFIELD OFFICE MONTHLY PAID ... RESPONDENT(s)
EMPLOYEES WELFARE TRUST
O R D E R
We have heard Mr. Arijit Prasad, learned
counsel for the revenue and Mr. S. Ganesh, learned
senior counsel for the assessee.
2. Having regard to the amendment in Section
164(1) of the Income-Tax Act, 1961 (for short “1961
Act”) by Finance (No. 2) Act, 1980 which has done
away with the deeming provision whereby a trust
under Section 164(1) of the 1961 Act could be
assessed as though it was association of persons,
the view taken by the High Court in the impugned
order cannot be said to suffer from any legal flaw.
The view that has been taken in the impugned
: 4 :
order is in line with the decisions of High Courts
of Calcutta, Gujarat and Madras in “Commissioner
of Income Tax vs. Shri Krishna Bandar Trust”1,
Commissioner of Income Tax vs. Deepak Family Trust
No. 1 and others2 and Commissioner of Income Tax
vs. Venu Suresh Sanjay Trust and others3
respectively.
3. Civil Appeals are, accordingly, dismissed
with no order as to costs.
.......................CJI.
(R.M. LODHA)
........................J.
(KURIAN JOSEPH)
NEW DELHI; ........................J.
SEPTEMBER 10, 2014 (ROHINTON FALI NARIMAN)
1 (1993) 201 ITR 989 (Cal)
2 (1995) 211 ITR 575 (Guj)
3 (1996) 221 ITR 649 (Mad)
ITEM NO.107 COURT NO.1 SECTION IIIA
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(s). 3559/2007
COMMNR. OF INCOME-TAX, DELHI- VIII Appellant(s)
VERSUS
M/S. SAE REFIELD OFFICE MONTHLY PAID EMPLOYEES WELFARE TRUST
Respondent(s)
(with office report)
WITH
C.A. No. 3585/2007, C.A. No. 3598/2007
(With Office Report), C.A. No. 3583/2007
(With Office Report), C.A. No. 3584/2007
(With Office Report), C.A. No. 3595-3596/2007
C.A. No. 3597/2007,
(With Office Report)
C.A. No. 3573/2007,
(With Office Report)
C.A. No. 3576/2007,
(With Office Report)
Date : 10/09/2014 These appeals were called on for hearing today.
CORAM :
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE KURIAN JOSEPH
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Appellant(s) Mr. Arijit Prasad, Adv.
Mr. S.W.A. Qadri, Adv.
Ms. Sadhna Sandhu, Adv.for
Mr. B. V. Balaram Das,Adv.
For Respondent(s) Mr. S. Ganesh, Sr. Adv.
Mr. M. K. Garg,Adv.
Ms. Shakumbri Singh, Adv.
UPON hearing the counsel the Court made the following
O R D E R
Civil Appeals are dismissed in terms of signed order. No costs.
(PARDEEP KUMAR) (RENU DIWAN)
AR-cum-PS COURT MASTER
[SIGNED ORDER IS PLACED ON THE FILE]