M/S CHURCH EDN. SOCIETY, HYDERABABD V. CHIEF COM. OF INCOME TAX-I,HYD-I .

12135-2011

AI Insights

The document is a record of proceedings from the Supreme Court of India, involving multiple civil appeals related to the Church Education Society, Hyderabad, against the Chief Commissioner of Income Tax-I, Hyderabad, and others. The appeals concern various issues under the Income Tax Act, and involve procedural applications such as requests for early hearing, amendments in cause title, and condonation of delay in filing. The proceedings were conducted through video conferencing, reflecting the adaptations in judicial processes due to circumstances like the COVID-19 pandemic. The case involves a significant number of related appeals, indicating a broader dispute or a series of disputes under similar legal questions or facts.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 523926 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 02-02-2022
• Result in Favour of: Others
• Court: SUPREME COURT
• Department Lawyers: HARISH SALVE
• Assessee Lawyers: N VENKATARAMAN; ALKA AGRAWAL
• Keywords: Appeal; Income Tax; Video conferencing

Judgement Text

"1 ITEM NO.11 COURT NO.2 SECTION XII-A (HEARING THROUGH VIDEO CONFERENCING) 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.6416/2012 M/s. CHURCH EDN. SOCIETY, HYDERABABD Appellant(s) VERSUS CHIEF COM. OF INCOME TAX-I, HYD-I & ORS. Respondent(s) WITH C.A. No.8193/2012 (XIV-A) C.A. No.6419/2012 (XII-A) C.A. No.6418/2012 (XII-A) C.A. No.6420/2012 (XII-A) C.A. No.6422/2012 (XII-A) C.A. No.6423/2012 (XII-A) C.A. No.5057/2012 (XIV-A) (IA No.109533/2020 – FOR EARLY HEARING APPLICATION) SLP(C) No.23975/2012 (XIV) C.A. No.9108/2012 (XII-A) SLP(C) No.15547/2013 (XII-A) (IA No.124086/2018 – FOR AMENDMENT IN CAUSE TITLE) C.A. No.5201/2013 (XIV-A) C.A. No.5058/2014 (XIV-A) (IA No.109702/2017 – FOR EARLY HEARING APPLICATION) C.A. No.9974/2018 (IV) SLP(C) No.10375/2019 (XIV) SLP(C) No.15040/2019 (XIV) Digitally signed by Dr. Mukesh Nasa Date: 2022.02.02 15:28:04 IST Reason: Signature Not Verified 2 C.A. No.6415/2012 (XII-A) C.A. No.5056/2012 (XIV-A) C.A. No.4196/2015 (XIV-A) C.A. No.4374/2015 (XIV-A) C.A. No.9380/2017 (IV) (IA No.103762/2018 – FOR EARLY HEARING APPLICATION) C.A. No.13071/2017 (IV) C.A. No.12058/2017 (IV) (IA No.80342/2017 – FOR PERMISSION TO FILE LENGTHY LIST OF DATES) C.A. No.12054/2017 (IV) C.A. No.16375/2017 (IV) C.A. No.12869/2017 (IV) C.A. No.12059/2017 (IV) C.A. No.17527/2017 (IV) (IA No.106645/2017 – FOR CONDONATION OF DELAY IN FILING) C.A. No.21845/2017 (XV) C.A. No.21762/2017 (III) Diary No.39525/2017 (III) (IA No.136508/2017 – FOR CONDONATION OF DELAY IN FILING) C.A. No.5719/2018 (III) SLP(C) No.14574/2019 (XI) (IA No.139001/2017 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No.9886/2018 (IV) C.A. No.9200/2018 (IV) C.A. No.9860/2018 (IV) C.A. No.10114/2018 (III-A) C.A. No.1643/2019 (III) 3 Diary No.16597/2020 (III) (FOR ADMISSION and I.R.; and, IA No.102791/2020 – FOR CONDONATION OF DELAY IN FILING) C.A. No.3596/2018 (III-A) C.A. No.6762/2018 (III) C.A. No.3972/2018 (III) C.A. No.3343/2018 (III) C.A. No.3359/2018 (III) C.A. No.3971/2018 (III) C.A. No.3347/2018 (III-A) SLP(C) No.10912/2018 (XV) SLP(C) No.12304/2018 (XI) (IA No.18735/2020 – FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/ FACTS/ANNEXURES) SLP(C) No.16532/2018 (XV) (IA No.78651/2018 – FOR EXEMPTION FROM FILING O.T.) C.A. No.6489/2018 (III-A) C.A. No.10598/2018 (IV) Diary No.22914/2018 (XI) (IA No.99960/2018 – FOR CONDONATION OF DELAY IN FILING; and, IA No. 99961/2018 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No.7643/2018 (XV) C.A. No.8321/2018 (IV) C.A. No.8554/2018 (XV) SLP(C) No.23732/2018 (XV) C.A. No.9172/2018 (IV-A) C.A. No.10320/2018 (III-A) (FOR ADMISSION and I.R.; IA No.136799/2018 – FOR CONDONATION OF DELAY IN FILING; and, IA No.136800/2018 – FOR CONDONATION OF DELAY IN REFILING) 4 C.A. No.10406/2018 (IV) C.A. No.11259/2018 (IV) C.A. No.11884/2018 (III-A) Diary No.44856/2018 (IV-B) (FOR ADMISSION and I.R.; and, IA No.181535/2018 – FOR CONDONATION OF DELAY IN FILING) C.A. No.226/2019 (III-A) C.A. No.170/2019 (III) C.A. No.2047/2019 (IV) C.A. No.2335/2019 (IV) SLP(C) No.6553/2019 (III) (FOR ADMISSION and I.R.; IA No.34330/2019 – FOR CONDONATION OF DELAY IN FILING; and, IA No.34331/2019 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.15525/2019 (III) (IA No.84941/2019 – FOR CONDONATION OF DELAY IN FILING) C.A. No.19573/2017 (IV) SLP(C) No.30597/2018 (XI) (IA No.160465/2018 – FOR CONDONATION OF DELAY IN FILING; and, IA No.160468/2018 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No.3971/2019 (III) Diary No.5683/2019 (IV-B) (FOR ADMISSION and I.R.; and, IA No.41349/2019 – FOR CONDONATION OF DELAY IN FILING) C.A. No.4449/2019 (IV) C.A. No.4958/2019 (IV) C.A. No.4957/2019 (IV) Diary No.15488/2019 (III) (IA No.85188/2019 – FOR CONDONATION OF DELAY IN FILING; and, IA No.85189/2019 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 5 Diary No.15489/2019 (III) (IA No.77767/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No.15055/2019 (III) (FOR ADMISSION and I.R.; and, IA No.84881/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.15079/2019 (XIV) (FOR ADMISSION and I.R.) SLP(C) No.14995/2019 (XIV) Diary No.21237/2019 (III) (IA No.93706/2019 – FOR CONDONATION OF DELAY IN FILING) C.A. No.213/2020 (IV-A) C.A. No.783/2020 (III) Diary No.17255/2020 (III) (FOR ADMISSION and I.R.; and, IA No.90268/2020 – FOR CONDONATION OF DELAY IN FILING) Diary No.17316/2020 (III) (FOR ADMISSION and I.R.; and, IA No.93529/2020 – FOR CONDONATION OF DELAY IN FILING) SLP(C) No.1404/2021 (III) (IA No.83218/2020 – FOR CONDONATION OF DELAY IN FILING) Diary No.19394/2020 (III) (IA No.96921/2020 – FOR CONDONATION OF DELAY IN FILING) SLP(C) No.11321/2020 (III) (FOR ADMISSION and I.R.) SLP(C) No.1392/2021 (III) (FOR ADMISSION and I.R.; and, IA No.93742/2020 – FOR CONDONATION OF DELAY IN FILING) Diary No.19399/2020 (III) (FOR ADMISSION and I.R.; and, IA No.92531/2020 – FOR CONDONATION OF DELAY IN FILING) Diary No.19403/2020 (III) (FOR ADMISSION and I.R.; and, IA No.95535/2020 – FOR CONDONATION OF DELAY IN FILING) 6 SLP(C) No.11486/2020 (III) (FOR ADMISSION and I.R.) Diary No.19408/2020 (III) (FOR ADMISSION and I.R.; and, IA No.94101/2020 – FOR CONDONATION OF DELAY IN FILING) SLP(C) No.11124/2020 (III) (FOR ADMISSION) Diary No.19449/2020 (III) (FOR ADMISSION and I.R.; and, IA No.94056/2020 – FOR CONDONATION OF DELAY IN FILING) Diary No.20979/2020 (III) (FOR ADMISSION and I.R.; and, IA No.103040/2020 – FOR CONDONATION OF DELAY IN FILING) SLP(C) No.12206/2020 (III) (FOR ADMISSION and I.R.) Diary No.20986/2020 (III) (FOR ADMISSION and I.R.; and, IA No.104944/2020 – FOR CONDONATION OF DELAY IN FILING) Diary No.23310/2020 (III) (FOR ADMISSION and I.R.; and, IA No.118625/2020 – FOR CONDONATION OF DELAY IN FILING) SLP(C) No.3759/2021 (III) (FOR ADMISSION and I.R.; and, IA No.30532/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.4612/2021 (III) (FOR ADMISSION and I.R.; and, IA No.40074/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.5167/2021 (III) (FOR ADMISSION and I.R.) SLP(C) No.6253/2021 (III) (FOR ADMISSION and I.R.; and, IA No.47677/2021 – FOR CONDONATION OF DELAY IN FILING) SLP(C) No.5709/2021 (III) (FOR ADMISSION and I.R.; and, IA No.50478/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 7 SLP(C) No.6005/2021 (III) (FOR ADMISSION and I.R.; and, IA No.52107/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7166/2021 (III) (FOR ADMISSION and I.R.; and, IA No.63492/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7003/2021 (III) (FOR ADMISSION and I.R.; and, IA No.62065/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7011/2021 (III) (FOR ADMISSION and I.R.; and, IA No.62114/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.6917/2021 (III) (FOR ADMISSION and I.R.; and, IA No.61259/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7510/2021 (III) (FOR ADMISSION and I.R.; and, IA No.66936/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No.4430/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No.19044/2021 (III) (IA No.149077/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7779/2018 (XI) SLP(C) No.19111/2018 (IV-B) SLP(C) No.4678/2021 (III) (FOR ADMISSION and I.R.; and, IA No.40684/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.5806/2021 (III) (FOR ADMISSION and I.R.; and, IA No.42048/2021 – FOR CONDONATION OF DELAY IN FILING) SLP(C) No.4636/2021 (III) (FOR ADMISSION and I.R.; and, IA No.40347/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.4723/2021 (III) (FOR ADMISSION and I.R.; and, IA No.41143/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 8 Diary No.6662/2021 (III) (IA No.41326/2021 - FOR CONDONATION OF DELAY IN FILING) SLP(C) No.10490/2021 (III) (FOR ADMISSION and I.R.; and, IA No.79881/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.6686/2021 (III) (FOR ADMISSION and I.R.; and, IA No.59261/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7302/2021 (III) (FOR ADMISSION and I.R.; and, IA No.65342/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.6580/2021 (III) (FOR ADMISSION and I.R.; and, IA No.58229/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7290/2021 (III) (FOR ADMISSION and I.R.; and, IA No.65102/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7606/2021 (III) (FOR ADMISSION and I.R.; and, IA No.67465/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.8364/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No.2477/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No.10908/2021 (III) (FOR ADMISSION and I.R.; and, IA No.82814/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No.2478/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No.7854/2021 (III) (FOR ADMISSION and I.R.; and, IA No.69745/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7789/2021 (III) (FOR ADMISSION and I.R.; and, IA No.69110/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 9 SLP(C) No.11072/2021 (III) (FOR ADMISSION and I.R.; and, IA No.84408/2021 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.11683/2021 (III) (FOR ADMISSION and I.R.; and, IA No.90519/2021 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 01-02-2022 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA Counsel for the Parties: Mr. N. Venkataraman, ASG Ms. Alka Agrawal, Adv. Mr. Rupesh Kumar, Adv. Ms. Gargi Khanna, Adv. Mr. Shyam Gopal, Adv. Mr. H. Raghvendra Rao, Adv. Mr. V. Chandrashekara Bharathi, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Harish Salve, Sr. Adv. Mr. Tushar Hemani, Sr. Adv. Mr. Manish Shah, Sr. Adv. Mr. Rajat Nair, AOR Mr. Kanu Agrawal, Adv. Ms. Bina Madhavan, Adv. Ms. Aditi Sethi, Adv. Mr. Arvind P. Datar, Sr. Adv. Mr. Pramod Dayal, AOR Mr. Nikunj Dayal, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Dhruv Agrawal, Sr. Adv. Mr. Abhishek Kumar Singh, AOR Mr. Paresh Bihar Lal, Adv. Ms. Pallavi Baghel, Adv. Mr. Prashant Mathur, Adv. Ms. Radhika Suri, Sr. Adv. Mr. Yajur Bhalla, Adv. Mr. Deepak Samota, Adv. Mr. Ashish Vajpayee, Adv. Mr. Rohit Jumar Pihal, Adv. Mr. Shubham Bhalla, AOR 10 Mr. S.N. Bhat, Adv. Mr. D.P. Chaturvedi, Adv. Mr. Tarun Kumar Thakur, Adv. Ms. Parvati Bhat, Adv. Ms. Anuradha Mutatkar, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Anant Mann, Adv. Mr. Udit Naresh, Adv. Mr. Sanjay Jhanwar, Sr. Adv. Mr. Rajat Sharma, Adv. Mr. Tarun Gupta, AOR Mr. K.K. Chythanya, Sr. Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Pathak, Adv. Mr. Saurabh Soparkar, Sr. Adv. Mr. Malak Manish Bhatt, AOR Mr. Saurabh Soparkar, Sr. Adv. Mr. Jatin Zaveri, AOR Ms. Prabha Swami, AOR Mr. Nikhil Swami, Adv. Mr. A.V.A. Siva Kartikeya, Adv. Ms. Divya Swami, Adv. Mr. Rohit Sharma, Adv. Mr. Rounak Nayak, Adv. Mr. Anshul Chowdhary, Adv. Ms. Arju Chaudhary, Adv. Mr. Kumar Dushyant Singh, AOR Mr. Jasmeet Singh, AOR Mr. Mahinder Singh Hura, Adv. Mr. Saif Ali, Adv. Mr. Divjot Singh Bhatia, Adv. Mr. Pushpendra S. Bhadoriya, Adv. Ms. Rusheet Saluja, Adv. Ms. Mamta Chakrabarti, Adv. Mr. Sanjay Kumar Visen, AOR Ms. Ritu Rastogi, Adv. Ms. Adira A. Nair, Adv. Mr. Amit Gupta, Adv. Ms. Babita Mishra, Adv. 11 Dr. Rakesh Gupta, Adv. Mr. Somil Agarwal, Adv. Mr. Anshul Mittal, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. K. Sampath, Adv. Mr. K. V. Mohan, AOR Mr. R.K. Raghavan, Adv. Mr. Manij JP Shah, Adv. Mr. Balaji Srinivasan, AOR Ms. Pallavi Sengupta, Adv. Mr. Shahrukh Mohammad, Adv. Ms. Garima Jain, Adv. Mr. Prateek Yadav, Adv. Ms. Aakriti Priya, Adv. Mr. Suhail Ahmed, Adv. Ms. Lakshmi Rao, Adv. Mr. Mehul Sharma, Adv. Mr. Karunakar Mahalik, AOR Mr. Manoranjan Mishra, Adv. Mr. Gouranga Biswal, Adv. Mr. Siddharth Batra, AOR Ms. Archna Yadav, Adv. Ms. Shivani Chawla, Adv. Mr. Chinmay Dubey, Adv. Mr. Rakesh Uttamchandra Upadhyay, AOR Ms. Aarti U. Mishra, Adv. Mr. Rishabh Kumar Pandey, Adv. Mr. Mishra Saurabh, AOR Mr. Kabir Hathi, Adv. Mr. Pradeep Kumar Bakshi, AOR Mr. Garvesh Kabra, AOR Mr. P. S. Sudheer, AOR Ms. Misha Rohatgi, AOR Mr. Vivek Singh, AOR Mr. Ambhoj Kumar Sinha, AOR 12 Ms. Deepanwita Priyanka, AOR Mr. Ashish Virmani, AOR UPON hearing the counsel the Court made the following O R D E R Heard in part. For further hearing, list these matters on 02.02.2022 as Part Heard. (MUKESH NASA) (VIRENDER SINGH) COURT MASTER BRANCH OFFICER "