Supreme Court - Daily Orders
The Commissioner Of Income Tax vs M/S Luwa India Pvt. Ltd. on 1 November, 2017
Bench: R.K. Agrawal, Abhay Manohar Sapre
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.18259 OF 2017
(Arising out of S.L.P.(Civil)No.27797 OF 2012)
COMMISSIONER OF INCOME TAX & ANR. ... APPELLANT(S)
VS.
M/S. LUWA INDIA PVT. LTD. ... RESPONDENT(S)
WITH
CIVIL APPEAL NO.18260 OF 2017
(Arising out of S.L.P.(Civil)No.27798 OF 2012)
CIVIL APPEAL NO.18268 OF 2017
(Arising out of S.L.P.(Civil)No.27806 OF 2012)
CIVIL APPEAL NO.18264 OF 2017
(Arising out of S.L.P.(Civil)No.27803 OF 2012)
CIVIL APPEAL NO.18269 OF 2017
(Arising out of S.L.P.(Civil)No.27810 OF 2012)
CIVIL APPEAL NO.18267 OF 2017
(Arising out of S.L.P.(Civil)No.27805 OF 2012)
CIVIL APPEAL NO.18261 OF 2017
(Arising out of S.L.P.(Civil)No.27799 OF 2012)
CIVIL APPEAL NO.18262 OF 2017
(Arising out of S.L.P.(Civil)No.27800 OF 2012)
CIVIL APPEAL NO.18266 OF 2017
(Arising out of S.L.P.(Civil)No.27804 OF 2012)
CIVIL APPEAL NO.18270 OF 2017
(Arising out of S.L.P.(Civil)No.31168 OF 2012)
CIVIL APPEAL NO.18265 OF 2017
(Arising out of S.L.P.(Civil)No.27809 OF 2012)
Signature Not Verified
Digitally signed by
ANITA MALHOTRA
Date: 2017.11.09
CIVIL APPEAL NO.18263 OF 2017
11:33:15 IST
Reason: (Arising out of S.L.P.(Civil)No.27802 OF 2012)
1
O R D E R
Leave granted.
The question raised in this batch of appeals is as
to whether the instructions/circular issued by the
Central Board of Direct Taxes on 9th February, 2011 will
have retrospective operation or not.
This Court in Commissioner of Income Tax-VIII, New
Delhi v. Suman Dhamija (Civil Appeal Nos.4949-4920/2015)
has held that instructions/circular dated 9th February,
2011 is not retrospective in nature and they shall not
govern cases which have been filed before 2011, and that,
the same will govern only such cases which are filed
after the issuance of the aforesaid instructions dated 9th
February, 2011.
Learned counsel for the respondents relied upon
circular dated 10th December, 2015 and specifically relied
upon paragraph 10.
We are of the considered opinion that the Central
Board of Direct Taxes cannot issue any circular having
retrospective operation.
Respectfully following the above decision, we allow
the instant appeals. The impugned order passed by the
High Court is set aside. The matters are remitted back to
the High Court for re-adjudication on merits and in
accordance with law.
2
The Civil Appeals are allowed in the above terms.
........................J.
[R.K. AGRAWAL]
........................J.
[ABHAY MANOHAR SAPRE]
New Delhi;
November 1, 2017.
3
ITEM NO.13 COURT NO.8 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(s) for Special Leave to Appeal (C) No(s). 27797/2012
(Arising out of impugned final judgment and order dated 03-11-2011
in ITA No. 105/2007 passed by the High Court of Karnataka at
Bangalore)
THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s)
VERSUS
M/S LUWA INDIA PVT. LTD. Respondent(s)
WITH
SLP(C) Nos. 27798/2012, 27806/2012, 27803/2012, 27810/2012,
27805/2012, 27799/2012, 27800/2012, 27804/2012, 31168/2012,
27809/2012 and 27802/2012
Date : 01-11-2017 These petitions were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE R.K. AGRAWAL
HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE
For Petitioner(s) Mr. S.A.Haseeb,Adv.
Ms. Shirin Khajuria,Adv.
For Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. K. V. Mohan, AOR
Mr. R.K.Raghavan,Adv.
Mr. K.V.Balakrishnan,Adv.
Mr. Senthil Jagadeesan, AOR
Ms. Shruti Iyer,Adv.
Ms. Sonakshi Malhan,Adv.
Ms. Suriti Chowdhary,Adv.
Mr. Shambu Nandy,Adv.
Mr. Asit Kumar Roy,Adv.
Mr. Snehasish Mukherjee, AOR
4
UPON hearing the counsel the Court made the following
O R D E R
Heard.
Leave granted.
The appeals are allowed in terms of the signed order. Pending application, if any, stands disposed of.
(ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER (Signed order is placed on the file.) 5