Supreme Court - Daily Orders
C.I.T,Delhi vs M/S Dcm Shriram Consolidated Ltd. on 10 September, 2014
Bench: Kurian Joseph, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 3461 OF 2010
COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s)
Versus
M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 3463 OF 2010
COMMISSIONER OF INCOME-TAX-IV, DELHI ... APPELLANT(s)
Versus
M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 3465 OF 2010
COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s)
Versus
M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 3466 OF 2010
COMMISSIONER OF INCOME-TAX ... APPELLANT(s)
Versus
M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s)
Signature Not Verified
Digitally signed by
Pardeep Kumar
Date: 2014.09.17
18:02:11 SAST
Reason:
: 2 :
WITH
CIVIL APPEAL NO. 8909 OF 2012
COMMISSIONER OF INCOME-TAX, DELHI ... APPELLANT(s)
Versus
M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 8969 OF 2014
[ARISING OUT OF S.L.P. (C) NO. 31206 OF 2011]
COMMISSIONER OF INCOME-TAX ... APPELLANT(s)
Versus
M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s)
WITH
CIVIL APPEAL NO. 8970 OF 2014
[ARISING OUT OF S.L.P. (C) NO. 19006 OF 2012]
COMMISSIONER OF INCOME-TAX, NEW DELHI ... APPELLANT(s)
Versus
M/S. DCM SHRIRAM CONSOLIDATED LTD. ... RESPONDENT(s)
O R D E R
Delay condoned.
2. Leave granted in S.L.P. (C) Nos. 31206 of
2011 and 19006 of 2012.
3. We have heard Mr. V. Shekhar, learned
senior counsel for the revenue and Mr. V.P. Gupta,
learned counsel for the assessee.
: 3 :
4. The High Court in the impugned order has
relied upon the decision of six-Judge Bench of this
Court in Tata Iron & Steel Company Limited and
others vs. State of Bihar1. The proposition of law
propounded in TISCO1 has rightly been applied by
the High Court in the facts and circumstances of
the case. The view taken by the High Court,
therefore, is in conformity with the law laid down
in TISCO1. No interference is called for.
5. 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 (1963) 48 ITR 123
ITEM NO.108 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). 3461/2010
C.I.T,DELHI Appellant(s)
VERSUS
M/S DCM SHRIRAM CONSOLIDATED LTD. Respondent(s)
WITH
C.A. No. 3463/2010
(With Office Report), C.A. No. 3465/2010(With Office Report)
C.A. No. 3466/2010(With Office Report)
SLP(C) No. 31206/2011(With Office Report)
SLP(C) No. 19006/2012(With Office Report)
C.A. No. 8909/2012(With Office Report)
Date : 10/09/2014 These appeals/petitions 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. V. Shekhar, Sr. Adv.
Mr. D.L. Chidanand, Adv.
Mr. Vikas Malhotra, Adv. for
Ms. Anil Katiyar, Adv.
For Respondent(s) Mr. V.P. Gupta, Adv.
Mr. Jagdish Kumar Chawla,Adv.
Mr. Sudeep Dey, Adv.
Mr. Prem Prakash, Adv.
Mr. Naveen Kumar,Adv.
UPON hearing the counsel the Court made the following
O R D E R
Leave granted in special leave petitions. Civil Appeals are dismissed in terms of signed order with no order as to costs.
(PARDEEP KUMAR) (RENU DIWAN)
AR-cum-PS COURT MASTER
[SIGNED ORDER IS PLACED ON THE FILE]