Supreme Court - Daily Orders
Sap Labs India Private Limited vs Income Tax Officer Circle 6 (1) (1) ... on 3 November, 2022
Bench: M.R. Shah, M.M. Sundresh
ITEM NO.38 COURT NO.6 SECTION IV-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 28652/2018
(Arising out of impugned final judgment and order dated 09-07-2018
in ITA No. 10/2011 passed by the High Court of Karnataka at
Bengaluru)
SAP LABS INDIA PRIVATE LIMITED Petitioner(s)
VERSUS
INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s)
(IA No. 103464/2020 - APPLICATION FOR TAGGING/DETAGGING)
WITH
Diary No(s). 1571/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 35109/2019
FOR CONDONATION OF DELAY IN REFILING ON IA 35110/2019
FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 35110/2019
FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 35110/2019
IA No. 35109/2019 - CONDONATION OF DELAY IN FILING
IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
Diary No(s). 25119/2019 (XIV)
(FOR CONDONATION OF DELAY IN FILING ON IA 120124/2019
IA No. 120124/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 28694/2018 (IV-A)
SLP(C) No. 11672/2019 (IV-A)
Diary No(s). 25313/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 168501/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
168502/2019
IA No. 168501/2019 - CONDONATION OF DELAY IN FILING
IA No. 168502/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
SLP(C) No. 11071/2019 (IV-A)
Diary No(s). 30692/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 149371/2019
Signature Not Verified
IA No. 149371/2019 - CONDONATION OF DELAY IN FILING)
Digitally signed by
NIRMALA NEGI
Date: 2022.11.03
17:29:20 IST
Reason:
Diary No(s). 21406/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 114924/2019
contd..
- 2 -
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
114925/2019
IA No. 114924/2019 - CONDONATION OF DELAY IN FILING
IA No. 114925/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
SLP(C) No. 29180/2018 (IV-A)
( FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA
131089/2019
IA No. 131089/2019 - PERMISSION TO FILE ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES)
SLP(C) No. 33631/2018 (IV-A)
(FOR ADMISSION)
SLP(C) No. 2641/2019 (IV-A)
SLP(C) No. 3941/2019 (IV-A)
Diary No(s). 1981/2019 (IV-A)
(FOR ADMISSION and I.R. and IA No.23054/2019-CONDONATION OF DELAY
IN FILING
IA No. 23054/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 6108/2019 (IV-A)
SLP(C) No. 5361/2019 (IV-A)
SLP(C) No. 5365/2019 (IV-A)
( FOR AMENDMENT IN CAUSE TITLE ON IA 151014/2019
IA No. 151014/2019 - AMENDMENT IN CAUSE TITLE)
SLP(C) No. 6106/2019 (IV-A)
SLP(C) No. 6104/2019 (IV-A)
SLP(C) No. 5362/2019 (IV-A)
SLP(C) No. 5364/2019 (IV-A)
SLP(C) No. 6103/2019 (IV-A)
SLP(C) No. 5366/2019 (IV-A)
SLP(C) No. 7372/2019 (IV-A)
SLP(C) No. 7369/2019 (IV-A)
SLP(C) No. 7368/2019 (IV-A)
SLP(C) No. 7374/2019 (IV-A)
contd..
- 3 -
SLP(C) No. 8289/2019 (IV-A)
(IA No. 75679/2021 - WITHDRAWAL OF CASE / APPLICATION)
SLP(C) No. 7367/2019 (IV-A)
Diary No(s). 6037/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 35617/2019
IA No. 35617/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 7376/2019 (IV-A)
SLP(C) No. 7373/2019 (IV-A)
Diary No(s). 5862/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 34663/2019
IA No. 34663/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 7366/2019 (IV-A)
SLP(C) No. 7589/2019 (XIV)
SLP(C) No. 8141/2019 (IV-A)
( FOR AMENDMENT IN CAUSE TITLE ON IA 139872/2019
IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE)
SLP(C) No. 8290/2019 (IV-A)
SLP(C) No. 8140/2019 (IV-A)
(IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
41789/2019
IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 8145/2019 (IV-A)
SLP(C) No. 8139/2019 (IV-A)
SLP(C) No. 8147/2019 (IV-A)
Diary No(s). 7805/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 50093/2019
IA No. 50093/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 9064/2019 (IV-A)
Diary No(s). 7909/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 50975/2019
IA No. 50975/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 9066/2019 (IV-A)
contd..
- 4 -
Diary No(s). 8914/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 51495/2019
IA No. 51495/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 8916/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 49740/2019
IA No. 49740/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 8921/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 49264/2019
IA No. 49264/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 9067/2019 (IV-A)
SLP(C) No. 9072/2019 (IV-A)
Diary No(s). 9014/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 48693/2019
IA No. 48693/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 9071/2019 (IV-A)
(IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
52746/2019
IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 9070/2019 (IV-A)
Diary No(s). 6043/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 47837/2019
IA No. 47837/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 8715/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 58283/2019
IA No. 58283/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 8896/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 57478/2019
IA No. 57478/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 8900/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 56125/2019
IA No. 56125/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 8940/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 56456/2019
IA No. 56456/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 9010/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 59769/2019
IA No. 59769/2019 - CONDONATION OF DELAY IN FILING)
contd..
- 5 -
Diary No(s). 9997/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 56445/2019
IA No. 56445/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 10128/2019 (IV-A)
(FOR AMENDMENT IN CAUSE TITLE ON IA 137364/2019
IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE)
SLP(C) No. 11670/2019 (IV-A)
Diary No(s). 11608/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 57261/2019
IA No. 57261/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 11671/2019 (IV-A)
SLP(C) No. 12346/2019 (IV-A)
Diary No(s). 11689/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 59430/2019
FOR AMENDMENT IN CAUSE TITLE ON IA 137367/2019
IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE
IA No. 59430/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 11858/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 59669/2019
IA No. 59669/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 11073/2019 (IV-A)
SLP(C) No. 11074/2019 (IV-A)
SLP(C) No. 11675/2019 (IV-A)
SLP(C) No. 11676/2019 (IV-A)
SLP(C) No. 11677/2019 (IV-A)
SLP(C) No. 14973/2019 (IV-A)
SLP(C) No. 14974/2019 (IV-A)
(FOR ADMISSION)
SLP(C) No. 12344/2019 (IV-A)
SLP(C) No. 16209/2019 (IV-A)
(IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
72723/2019
IA No. 72723/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 11669/2019 (IV-A)
contd..
- 6 -
SLP(C) No. 14976/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 16211/2019 (IV-A)
SLP(C) No. 14978/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 16212/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 14980/2019 (IV-A)
(FOR ADMISSION and I.R.)
SLP(C) No. 16216/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 12348/2019 (IV-A)
SLP(C) No. 14982/2019 (IV-A)
(FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
84209/2019
IA No. 84209/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 15505/2019 (IV-A)
(IA CONDONATION OF DELAY IN FILING ON IA 76574/2019
IA No. 76574/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 15762/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 76192/2019
IA No. 76192/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 14992/2019 (IV-A)
(FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
84444/2019
IA No. 84444/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 14996/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 14997/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 14990/2019 (IV-A)
SLP(C) No. 15005/2019 (IV-A)
(FOR FOR APPLICATION FOR PERMISSION ON IA 23449/2020
FOR AMENDMENT IN CAUSE TITLE ON IA 102452/2020
IA No. 102452/2020 - AMENDMENT IN CAUSE TITLE
IA No. 23449/2020 - APPLICATION FOR PERMISSION)
contd..
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SLP(C) No. 15006/2019 (IV-A)
(FOR ADMISSION and I.R.)
SLP(C) No. 16205/2019 (IV-A)
Diary No(s). 13607/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 114944/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
114945/2019
IA No. 114944/2019 - CONDONATION OF DELAY IN FILING
IA No. 114945/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
SLP(C) No. 14979/2019 (IV-A)
(FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
88833/2019
IA No. 88833/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 14983/2019 (IV-A)
SLP(C) No. 14972/2019 (IV-A)
(FOR ADMISSION and I.R.)
SLP(C) No. 14991/2019 (IV-A)
(FOR AMENDMENT IN CAUSE TITLE ON IA 151005/2019
IA No. 151005/2019 - AMENDMENT IN CAUSE TITLE)
SLP(C) No. 15007/2019 (IV-A)
(FOR ADMISSION and I.R.)
SLP(C) No. 15011/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 15021/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 15015/2019 (IV-A)
(FOR ADMISSION and I.R.)
SLP(C) No. 15016/2019 (IV-A)
(FOR ADMISSION and I.R. )
SLP(C) No. 15019/2019 (IV-A)
(FOR ADMISSION and I.R. )
Diary No(s). 22008/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 109659/2019
IA No. 109659/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 22955/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 110350/2019
contd..
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IA No. 110350/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 23141/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 114874/2019
IA No. 114874/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 23147/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 104066/2019
IA No. 104066/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 25126/2019 (IV-A)
(IA CONDONATION OF DELAY IN FILING ON IA 112771/2019
IA No. 112771/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 25321/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 114661/2019
IA No. 114661/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 16208/2019 (IV-A)
(FOR ADMISSION and I.R. )
Diary No(s). 15523/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 192157/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
192158/2019
IA No. 192157/2019 - CONDONATION OF DELAY IN FILING
IA No. 192158/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
SLP(C) No. 15801/2019 (IV-A)
(FOR ADMISSION and I.R.)
Diary No(s). 21305/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 103487/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
103490/2019, IA No. 103487/2019 - CONDONATION OF DELAY IN FILING
IA No. 103490/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 21399/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 117263/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
117265/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
117267/2019
IA No. 117263/2019 - CONDONATION OF DELAY IN FILING
IA No. 117265/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS
IA No. 117267/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
contd..
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Diary No(s). 21498/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 129761/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
129762/2019
IA No. 129761/2019 - CONDONATION OF DELAY IN FILING
IA No. 129762/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
Diary No(s). 22013/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 96728/2019
IA No. 96728/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 22030/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 107746/2019
IA No. 107746/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 22059/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 122856/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
122857/2019
IA No. 122856/2019 - CONDONATION OF DELAY IN FILING
IA No. 122857/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
Diary No(s). 22126/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 113001/2019
IA No. 113001/2019 - CONDONATION OF DELAY IN FILING)
SLP(C) No. 18595/2019 (IV-A)
Diary No(s). 23113/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 119387/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
119388/2019
IA No. 119387/2019 - CONDONATION OF DELAY IN FILING
IA No. 119388/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
Diary No(s). 23114/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 107538/2019
IA No. 107538/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 23130/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 138131/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
138132/2019
IA No. 138131/2019 - CONDONATION OF DELAY IN FILING
IA No. 138132/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
Diary No(s). 23146/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 106780/2019
contd..
- 10 -
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
106781/2019
FOR EARLY HEARING APPLICATION ON IA 107218/2020
IA No. 106780/2019 - CONDONATION OF DELAY IN FILING
IA No. 107218/2020 - EARLY HEARING APPLICATION
IA No. 106781/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 23273/2019 (IV-A)
(IA FOR CONDONATION OF DELAY IN FILING ON IA 104694/2019
IA No. 104694/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 23277/2019 (IV-A)
(FOR ONDONATION OF DELAY IN FILING ON IA 102259/2019
IA No. 102259/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 25285/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 116834/2019
IA No. 116834/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 26394/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 117018/2019
IA No. 117018/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 26866/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 120756/2019
IA No. 120756/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 26872/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 152253/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
152254/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
152256/2019
IA No. 152253/2019 - CONDONATION OF DELAY IN FILING
IA No. 152254/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS
IA No. 152256/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 26887/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 128274/2019
IA No. 128274/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 27764/2019 (IV-A)
(FOR FOR CONDONATION OF DELAY IN FILING ON IA 127765/2019
IA No. 127765/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 27869/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 122390/2019
IA No. 122390/2019 - CONDONATION OF DELAY IN FILING)
contd..
- 11 -
Diary No(s). 28142/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 179773/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
179774/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
179775/2019
IA No. 179773/2019 - CONDONATION OF DELAY IN FILING
IA No. 179774/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS
IA No. 179775/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 28295/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 124039/2019
IA No. 124039/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 28300/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 124129/2019
IA No. 124129/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 29371/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 166591/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
166592/2019
IA No. 166591/2019 - CONDONATION OF DELAY IN FILING
IA No. 166592/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
Diary No(s). 29375/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 142941/2019
IA No. 142941/2019 - CONDONATION OF DELAY IN FILING)
Diary No(s). 30481/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 151264/2019
FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA
151266/2019
IA No. 151264/2019 - CONDONATION OF DELAY IN FILING
IA No. 151266/2019 - CONDONATION OF DELAY IN REFILING / CURING THE
DEFECTS)
Diary No(s). 31535/2019 (IV-B)
(FOR CONDONATION OF DELAY IN FILING ON IA 149947/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
149948/2019
IA No. 149947/2019 - CONDONATION OF DELAY IN FILING
IA No. 149948/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 32026/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 151370/2019
IA No. 151370/2019 - CONDONATION OF DELAY IN FILING)
contd..
- 12 -
Diary No(s). 37058/2019 (IV-A)
(FOR CONDONATION OF DELAY IN FILING ON IA 173713/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
173716/2019
IA No. 173713/2019 - CONDONATION OF DELAY IN FILING
IA No. 173716/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 37550/2019 (XIV)
(FOR ADMISSION and I.R. and IA No.168908/2019-CONDONATION OF DELAY
IN FILING and IA No.168909/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT
IA No. 168908/2019 - CONDONATION OF DELAY IN FILING
IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 37556/2019 (XIV)
(FOR CONDONATION OF DELAY IN FILING ON IA 170791/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
170795/2019
IA No. 170791/2019 - CONDONATION OF DELAY IN FILING
IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Diary No(s). 38765/2019 (XIV)
(FOR CONDONATION OF DELAY IN FILING ON IA 169968/2019
FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA
169970/2019
IA No. 169968/2019 - CONDONATION OF DELAY IN FILING
IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 3608/2020 (IX)
Diary No(s). 1044/2020 (IX)
(FOR CONDONATION OF DELAY IN FILING ON IA 11717/2020
IA No. 11717/2020 - CONDONATION OF DELAY IN FILING)
Diary No(s). 23893/2020 (XIV)
(FOR ADMISSION and I.R. and IA No.128521/2020-CONDONATION OF DELAY
IN FILING)
SLP(C) No. 11067/2021 (IV-A)
(FOR ADMISSION and I.R.)
SLP(C) No. 16534/2021 (IV-A)
(FOR ADMISSION and I.R.)
Diary No(s). 21096/2020 (XIV)
(FOR ADMISSION and I.R. and IA No.120650/2020-CONDONATION OF DELAY
IN FILING)
contd..
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Date : 03-11-2022 These matters were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MR. JUSTICE M.M. SUNDRESH
For Parties Mr. Ambhoj Kumar Sinha, AOR
Mr. K.K.Chythanya, Sr. Adv
Mr. S. Sukumaran, Adv
Mr. Sharath S., Adv
Mr. Anand Sukumar, Adv
Mr Bhupesh Kumar Pathak, Adv
Ms. Meera Mathur, AOR
Mr. Balbir Singh, ASG
Mr. Zoheb Hossain, Adv.
Mr. Rajat Nair, Adv.
Mr. Rupesh Kumar, Adv.
Mr. Shyam Gopal, Adv.
Mr. Samarvir Singh, Adv.
Ms. Monica Benjamin, Adv.
Mr. Naman Tandon, Adv.
Mr. Prasenjeet Mohapatra, Adv.
Mrs. Anil Katiyar, AOR
Mr. Raj Bahadur Yadav, AOR
Mr. Ajay Vohra, Sr. Adv.
Mr. Rajeev Mishra, Adv.
Mr. Sanand Ramakrishnan, AOR
Mr. Nageswar Rao, Adv.
Mr. Ambhoj Kumar Sinha, AOR
Mr. Akshay Uppal, Adv.
Ms. Archana Sahadeva, AOR
Mr. G.C. Srivastava, Adv.
Mr. Suvinay Dash, Adv.
Mr. Piyush Sachdev, Adv.
Mr. Kalrav Mehrotra, Adv.
Ms. Runamoni Bhuyan, AOR
Mr. Anand Sukumar, AOR
Mr. Percy Pardiwala, Sr. Adv.
Mr. Mukesh Butani, Adv.
Mr. H. Raghavendra Rao, AOR
Mr. Shankey Agrawal, Adv.
Mr. Harsh Shukla, Adv.
Mr. Aditya Rathore, Adv.
Ms. Shreya Wadhera, Adv.
contd..
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Ms. Meera Mathur, AOR
Mr. Arvind Datar, Sr. Adv.
Mr. T. Suryanarayana, Sr. Adv.
Mr. Percy Pardiwala, Sr. Adv.
Mr. Kunal Verma, AOR
Ms. Yugandhara Pawar Jha, Adv.
Ms. Tanmayee Raj Kumar, Adv.
Ms. Manasa Ananthan, Adv.
Mr. Ashwin Nair, Adv.
Ms. Mahima Goud, Adv.
Ms. Lavanya Dhawan, Adv.
Mr. Sai Kiran, Adv.
Mr. Ritik Gupta, Adv.
Mr. Puneet Khanna, Adv.
Mr. Ajay Vohra, Sr. Adv.
Ms. Kavita Jha, AOR
Mr. Udit Naresh, Adv.
Mr. Anant Mann, Adv.
Mr. Hardeep Singh Anand, AOR
Mr. V. Balachandran, Adv.
Mr. K. R. Vasudevan, adv.
Mr. Siddharth Naidu, Adv.
M/S. Ksn & Co., AOR
Mr. Praveen Swarup, AOR
Mr. Tarun Gulati, Sr. Adv.
Mr. Kishore Kunal, AOR
Mr. Parth, Adv.
Mr. Senthil Jagadeesan, AOR
Ms. Remya Raj, Adv.
Ms. Sonakshi, Adv.
Mr. Sajal Jain, Adv.
MR. R. VIVEK SARIN, ADV.
MR. DIBYA PRASHANT SINGH, ADV.
MS. AVNIKA MISHRA, ADV.
MR. SATISH C. KAUSHIK, ADV.
Mr. Vivek Sarin, Adv.
Mr. Satish C. Kaushik, Adv.
Ms. Avnika Mishra, Adv.
Mr. Aakarshan Aditya, AOR
Mr. Deepak Chopra, Adv.
Mr. Priyam Bhatnagar, Adv.
contd..
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Mr. Harpreet Singh Ajmani, AOR
Mr. Ajay Bohra, Sr. Adv.
Mrs. Vanita Bhargava, Adv.
Mr.Ajay Bhargava, Adv.
Ms. Prerna Singh, Adv.
M/S. Khaitan & Co., AOR
Mr. Himanshu S. Sinha, Adv.
Mr. Yash Varmani, Adv.
Mr. Bhuwan Dhoopan, Adv.
Mr. Syed Jafar Alam, AOR
Mr. Rajendra Singhvi, Adv
Mr. R.P. Tolani, Adv.
Mr. Suresh Tolani, Adv.
Mr. Darpan Kirpalani, Adv.
Miss. Arundhati Chakraborty, Adv.
Mr. T.R.B. SIVAKUMAR, AOR
Mr. Rohan Shah, Adv.
Mr. Rohan Thawani, Adv.
Ms. Pooja Dhar, Adv.
Mr. Hardeep Singh Anand, Adv.
Mr. Pratul Pratap Singh, Adv.
Mr. Mantavya Sharma, Adv.
Mr. Vishal Kalra, Adv.
Mr. Ankit Sahni, Adv.
UPON hearing the counsel the Court made the following
O R D E R
Learned counsel appearing on behalf of some of the Assessees have made their submissions. Mr. Balbir Singh, learned ASG appearing on behalf of the Revenue is on his legs when the Court rose for the day leaving the matters as part heard.
For the time being, put up on 10.11.2022 as part- heard.
(NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR