Supreme Court - Daily Orders
Commissioner Of Income Tax Moradabad, U ... vs M/S Dhampur Sugar Mills Ltd on 1 October, 2019
Bench: R. Banumathi, A.S. Bopanna, Hrishikesh Roy
1
OUT-TODAY
ITEM NO.121 COURT NO.6 SECTION XI
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). 36425/2014
(Arising out of impugned final judgment and order dated 16-12-2013
in ITA No. 461/2007 passed by the High Court Of Judicature At
Allahabad)
COMMISSIONER OF INCOME TAX MORADABAD, U.P. & ANR. Petitioner(s)
VERSUS
M/S DHAMPUR SUGAR MILLS LTD Respondent(s)
[ FOR CLARIFICATION/FURTHER HEARING AT 2:15 P.M. ]
WITH SLP(C) No. 10373/2011 (IV-B)
SLP(C) No. 10361/2011 (IV-B)
C.A. No. 5839/2013 (III-A)
(I.A. No. 2/2016 for Amendment of Cause title)
C.A. No. 10797/2014 (III-A)
(I.A. No. 2/2016 i.e. amendment of cause title)
Date : 01-10-2019 These petitions were called on for hearing today.
CORAM :
HON'BLE MRS. JUSTICE R. BANUMATHI
HON'BLE MR. JUSTICE A.S. BOPANNA
HON'BLE MR. JUSTICE HRISHIKESH ROY
For Petitioner(s) Mr. Arijit Prasad,Sr.Adv.
Mr. H. Raghavendra Rao,Adv.
Mr. Zoheb Hussain,Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. Ajay Vohra,Sr.Adv.
Mr. Aniket D. Agrawal,Adv.
Ms. Kavita Jha, AOR
Dr. Rakesh Gupta,Adv.
Mr. Somil Agarwal,Adv.
Mr. Ambhoj Kumar Sinha, AOR
Signature Not Verified
Ms. Monika Ghai,Adv.
Digitally signed by
MAHABIR SINGH
Date: 2019.10.01
17:41:51 IST
Reason: Mr. Sachit Jolly,Adv.
Mr. Rohit Garg,Adv.
Mr. B.R. Menon,Adv.
Ms. Fereshte D. Sethna,Adv.
Ms. B. Vijayalakshimi Menon, AOR
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UPON hearing the counsel the Court made the following
O R D E R
SLP(C)No(s).36425/2014, SLP(C) No.10373/2011, SLP(C) No.10361/2011, C.A. No. 5839/2013, C.A. No. 10797/2014 :
By the Order dated 25.09.2019 all the above-mentioned matters were disposed of by dictating the order in the open court as all the matters were covered by the Circular No.17/2019 of CBDT dated 08.08.2019 citing the tax effect. The said order is yet to be upload.
Later on, it is noticed by this Court that a letter has been sent from the Dy. Director of the Income Tax (SCC) on 10.12.2018 citing that the above cases do not fall within the ambit of Circular No.3/2018 of CBDT. Hence all the matters were listed again today i.e. 01.10.2019 for clarification and direction. Having regard to Letter dated 10.12.2018 we are of the view that the order dictated in the open Court on 25.09.2019 in the above matters shall not be given effect to.
Though Mr. Arijit Prasad, learned senior counsel appearing for the Department and Mr. Ajay Vohra, learned senior counsel appearing for some of the assessees, have submitted that the above matters are squarely covered under the latest Circular dated 08.08.2019 in view of the tax effect, however, we deem it appropriate to list all the above matters for further hearing on merits. In view of above, list all the above matters on 23.10.2019 at 02:00 p.m. (MAHABIR SINGH) (PARVEEN KUMARI PASRICHA) COURT MASTER BRANCH OFFICER