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C.I.T-V vs M/S Paradise Multi Media Ltd. on 18 September, 2018

Bench: A.K. Sikri, Ashok Bhushan

                                      IN THE SUPREME COURT OF INDIA
                                      CIVIL APPELLATE JURISDICTION



                                      CIVIL APPEAL   NO(S).   5191/2010


     COMMISSIONER OF INCOME TAX-5                                         APPELLANT(S)


                                                     VERSUS


     M/S PARADISE MULTI MEDIA LTD.                                         RESPONDENT(S)



                                                O R D E R

In this appeal the tax effect is less than Rs. 1 crore and it also appears that it does not come under any exception provided in Para 10 of the Circular dated 11.07.2018 as amended by Circular dated 20.08.2018.

This appeal is, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek revival if the Department finds that the case is covered under any exception of the said Circular.

......................J. [A.K. SIKRI] ......................J. [ASHOK BHUSHAN] NEW DELHI;

SEPTEMBER 18, 2018.

Digitally signed by
ASHWANI KUMAR
Date: 2018.09.22
11:51:59 IST
Reason:
ITEM NO.26                COURT NO.5                    SECTION IX

                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). 5191/2010 COMMISSIONER OF INCOME TAX-5 Appellant(s) VERSUS M/S PARADISE MULTI MEDIA LTD. Respondent(s) Date : 18-09-2018 This appeal was called on for hearing today. CORAM :

HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv.

Mr. Shubhendu Anand, Adv. Mr. Siddhartha Sinha, Adv. Mr. Abhishek, Adv.

Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Jatin Zaveri, AOR Mr. Neel Kamal Mishra, Adv.

UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.

Pending application(s), if any, stands disposed of accordingly.

(ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on the file)