Supreme Court - Daily Orders
Commr.Of Income Tax,Chennai vs M/S Chemplast Sanmar Ltd. on 10 September, 2014
Bench: Kurian Joseph, Rohinton Fali Nariman
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.2981 OF 2008
COMMISSIONER OF INCOME TAX,CHENNAI APPELLANT(S)
VERSUS
M/S CHEMPLAST SANMAR LTD. RESPONDENT(S)
O R D E R
Heard Mr. K. Radhakrishnan, learned senior
counsel for the appellant.
Having considered Appendix-I read with Rule
5 of the Income Tax Rules, particularly, Part-A,
which deals with Tangible Assets and Clause (v) Gas
Cylinders including valves and regulators under the
sub-heading Machinery and Plant, we are of the
opinion that the view taken by the Madras High Court
in the impugned judgment following a decision of the
Delhi High Court in 'Commissioner of Income Tax vs.
Goyal MG Gases Ltd., (2006) 201 CTR 342', does not
call for any interference in the civil appeal. Civil
appeal is, accordingly, dismissed with no order as to
Signature Not Verified
Digitally signed by
NEETU KHAJURIA
Date: 2014.09.17
17:21:26 IST
costs.
Reason:
...2/-
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SPECIAL LEAVE PETITION (CIVIL) NOS. 21843 OF 2012,
21844 OF 2012, 21845 OF 2012, 21847 OF 2012, 22612 OF 2012,
29764 OF 2013, 16496 OF 2014, 13260 OF 2014 and 19164 OF 2014
In view of the order passed by us in the
aforesaid civil appeal, we are satisfied that no
interference is called for in the impugned orders.
The special leave petitions are, accordingly,
dismissed.
........................CJI.
( R.M. LODHA )
..........................J.
( KURIAN JOSEPH )
NEW DELHI; ..........................J.
SEPTEMBER 10, 2014 ( ROHINTON FALI NARIMAN )
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ITEM NO.105 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). 2981 OF 2008
COMMR.OF INCOME TAX,CHENNAI Appellant(s)
VERSUS
M/S CHEMPLAST SANMAR LTD. Respondent(s)
(With office report for direction)
WITH
SLP(C) No. 21843/2012
(With Office Report)
SLP(C) No. 21844/2012
(With Office Report)
SLP(C) No. 21845/2012
(With Office Report)
SLP(C) No. 21847/2012
(With Office Report)
SLP(C) No. 22612/2012
(With Office Report)
SLP(C) No. 29764/2013
(With Office Report)
SLP(C) No. 16496/2014
(With appln.(s) for c/delay in filing SLP and Office Report)
SLP(C) No. 13260/2014
(With Interim Relief and Office Report)
SLP(C) No. 19164/2014
(With Office Report)
Date : 10/09/2014 These matters 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. K. Radhakrishnan, Sr. Adv.
Mr. S.A. Haseeb, Adv.
Ms. Sadhna Sandhu, Adv.
Ms. Anil Katiyar, Adv.
Mr. B. V. Balaram Das,Adv.
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For Respondent(s) Mr. S. Ganesh, Sr. Adv.
Ms. Vanita Bhargava, Adv.
Mr. Ajay Bhargava, Adv.
Mr. Nitin Mishra, Adv.
For M/s. Khaitan & Co.
Mr. Amar Dave, Adv.
Mr. S. Ravi Shankar,Adv.
Ms. Radha Rangaswamy,Adv.
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Civil Appeal and special leave petitions are dismissed in terms of the signed order.
Pending application(s), if any, stand disposed of.
(Neetu Khajuria) (Renu Diwan)
Sr.P.A. Court Master
(Signed order is placed on the file)