Appeal details
Counselvise Citation
[2018] 140 COUNSELVISE.COM (IT) 337773 (SC)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Pronouncement Date
25-09-2018
Judgement Text
"1 ITEM NO.18 to 354 COURT NO.5 SECTION III,IIIA,IVA,IVB,IX,XIA,XIV,XV, 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).3875/2010 COMMNR. OF INCOME TAX Appellant(s) VERSUS M/S OCEANIC SHIPPING Respondent(s) WITH C.A.No.6939/2009 C.A.No.7343/2013 C.A.No.7337/2013 C.A.No.9045/2017 C.A.No.9635/2011 C.A.No.7339/2013 C.A.No.2403/2011 C.A.No.2533/2011 C.A.No.2404/2011 C.A.No.3033/2010 C.A.No.239/2012 C.A.No.240/2012 C.A.No.243/2012 C.A.No.241/2012 C.A.Nos.5942-5943/2012 C.A.No.4175/2012 C.A.No.4174/2012 C.A.No.4181/2012 C.A.No.4962/2013 C.A.No.4964/2013 C.A.No.5103/2012 C.A.No.4959/2013 C.A.No.4939/2012 C.A.No.4176/2012 C.A.No.9293/2013 C.A.No.6333/2012 C.A.No.9294/2013 C.A.No.3797/2014 C.A.No.11303/2013 C.A.No.8042/2016 C.A.No.8038/2016 C.A.No.8039/2016 Digitally signed by ASHWANI KUMAR Date: 2018.10.09 10:03:10 IST Reason: Signature Not Verified 2 C.A.No.9654/2013 C.A.No.8044/2016 C.A.No.8041/2016 C.A.No.5923/2012 C.A.No.4961/2013 C.A.No.10780/2014 C.A.No.5468/2013 C.A.No.10781/2014 C.A.No.10782/2014 C.A.No.10783/2014 C.A.No.2931/2013 C.A.No.5519/2014 C.A.No.6403/2015 C.A.No.10237/2014 C.A.No.8532/2014 C.A.No.8531/2014 C.A.No.6111/2015 C.A.No.6716/2015 C.A.No.61/2017 C.A.No.63/2017 C.A.No.3187/2015 C.A.No.3222/2015 C.A.No.12279/2016 C.A.Nos.5418-5419/2016 C.A.No.9321/2016 C.A.No.2929/2016 C.A.No.11288/2016 C.A.No.4433/2016 C.A.No.1436/2016 C.A.No.3107/2016 C.A.No.3251/2016 C.A.No.5001/2016 C.A.No.6057/2017 C.A.No.9794/2017 C.A.No.17337/2017 C.A.No.18433/2017 C.A.No.11189/2017 C.A.No.4834/2017 C.A.No.21553/2017 C.A.No.18432/2017 C.A.No.437/2018 C.A.No.1277/2018 C.A.No.7003/2017 C.A.No.4996/2018 C.A.No.8063/2018 C.A.No.7139/2018 C.A.No.4657/2018 3 C.A.No.4659/2018 C.A.No.7344/2013 C.A.No.1956/2011 C.A.No.5941/2012 C.A.No.4172/2012 C.A.No.4954/2013 C.A.No.4957/2013 C.A.Nos.7739-7752/2011 C.A.No.6817/2013 C.A.No.4514/2013 C.A.No.4519/2013 C.A.No.4517/2013 C.A.No.4516/2013 C.A.No.9292/2013 C.A.No.9291/2013 C.A.No.73/2014 C.A.No.3796/2014 C.A.No.100/2014 C.A.No.102/2014 C.A.No.7211/2012 C.A.No.8488/2012 C.A.No.745/2013 C.A.No.722/2013 C.A.No.4960/2013 C.A.No.14573/2015 C.A.No.14575/2015 C.A.No.10603/2014 C.A.No.14572/2015 C.A.No.10236/2014 C.A.No.14561/2015 C.A.No.3798/2014 C.A.No.14272/2015 C.A.No.14557/2015 C.A.No.14555/2015 C.A.No.14559/2015 C.A.No.10235/2014 C.A.No.292/2014 C.A.No.13772/2015 C.A.No.17024/2016 C.A.No.14560/2015 C.A.No.11118/2014 C.A.No.101/2014 C.A.No.10604/2014 C.A.No.2108/2016 C.A.No.10605/2014 C.A.No.2537/2016 C.A.No.10606/2014 4 C.A.No.9162/2015 C.A.No.9161/2015 C.A.No.4375/2015 C.A.No.5132/2015 C.A.No.8295/2015 C.A.No.60/2017 C.A.No.8297/2015 C.A.No.8296/2015 C.A.No.8291/2015 C.A.No.2110/2016 C.A.No.65/2016 C.A.No.3288/2017 C.A.No.3287/2017 C.A.No.3314/2015 C.A.No.3768/2015 C.A.No.3286/2017 C.A.No.3921/2016 C.A.No.5475/2016 C.A.No.4999/2016 C.A.No.11278/2016 C.A.No.6374/2016 C.A.No.11280/2016 C.A.No.11279/2016 C.A.No.9056/2016 C.A.No.3290/2017 C.A.No.11345/2016 C.A.No.11986/2016 C.A.No.1426/2016 C.A.No.4450/2016 C.A.No.4451/2016 C.A.No.11277/2016 C.A.No.8423/2016 C.A.No.882/2017 C.A.No.2691/2016 C.A.No.2408/2016 C.A.No.3281/2016 C.A.No.5000/2016 C.A.No.3280/2016 C.A.No.4230/2016 C.A.No.4745/2016 C.A.No.5524/2017 C.A.No.6403/2017 C.A.No.6931/2017 (With applns for appropriate directions) C.A.No.3291/2017 C.A.No.3637/2018 C.A.No.9496/2017 5 C.A.No.9513/2017 C.A.No.9491/2017 C.A.No.10480/2017 C.A.No.10481/2017 C.A.No.10479/2017 C.A.No.9953/2017 C.A.No.10420/2017 C.A.No.17015/2017 (With appln for exemption from filing c/c of the impugned judgment) C.A.No.11208/2017 C.A.No.16158/2017 C.A.No.21767/2017 C.A.No.18474/2017 C.A.No.18595/2017 C.A.No.20914/2017 C.A.No.19861/2017 C.A.No.829/2018 C.A.No.5511/2017 C.A.No.6120/2018 C.A.No.6119/2018 C.A.No.6776/2018 C.A.No.4656/2018 C.A.No.4304/2018 C.A.No.4305/2018 C.A. No. 7041/2011 C.A.Nos.9230-9238/2017 WITH C.A.No.9245/2017 C.A.No.9881/2018 (With appln for exemption from filing c/c of the impugned judgment) SLP(C)No.28784/2017 (With appln for c/delay in filing and refiling SLP and exemption from filing c/c of the impugned judgment) SLP(C)No.18008/2013 (Less than one crore assessment matter) SLP(C)No.13023/2014 SLP(C)No.17645/2014 SLP(C)No.13024/2014 SLP(C)No.22965/2014 SLP(C)No.33058/2014 SLP(C)No.29232/2014 SLP(C)No.29233/2014 SLP(C)No.29230/2014 SLP(C)No.29660/2014 SLP(C)No.13364/2015 6 SLP(C)No.13363/2015 SLP(C)No.34987/2015 SLP(C)No.30284/2015 (With appln for c/delay in filing SLP) SLP(C)No.31311/2015 SLP(C)No.31295/2015 SLP(C)No.30283/2015 (With appln for c/delay in filing SLP) SLP(C)No.31297/2015 SLP(C)No.9947/2015 SLP(C)No.9946/2015 SLP(C)No.10814/2015 SLP(C)No.31431/2016 SLP(C)No.23322/2016 SLP(C)No.31428/2016 SLP(C)No.27256/2016 SLP(C)No.34142/2016 SLP(C)No.197/2017 SLP(C)No.3138/2017 SLP(C)No.3136/2017 SLP(C)No.5149/2017 SLP(C)No.5190/2017 SLP(C)No.3138/2017 SLP(C)No.3136/2017 SLP(C)No.5190/2017 SLP(C)No.5189/2017 SLP(C)No.30831/2017 SLP(C)No.33218/2017 SLP(C)No.860/2018 SLP(C)No.2486/2018 SLP(C)No.10834/2018 SLP(C)No.16889/2018 SLP(C)No.13119/2018 SLP(C)No.13118/2018 SLP(C)No.16245/2018 SLP(C)No.4191/2018 SLP(C)No.19233/2018 SLP(C)No. DY. no. 22819/2018 (With appln for c/delay in filing SLP) SLP(C)No. DY. no. 4363/2018 (With appln for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) 7 SLP(C)No.36829/2016 SLP(C)No.21840/2012 SLP(C)No.17024/2016 SLP(C)No.978/2014 SLP(C)No.9882/2014 SLP(C)No.9883/2014 SLP(C)No.766/2015 SLP(C)No.2373/2015 SLP(C)No.10300/2014 SLP(C)No.3099/2014 SLP(C)No.20485/2015 SLP(C)No.17283/2015 SLP(C)No.14444/2015 SLP(C)No.17284/2015 SLP(C)No.17276/2015 SLP(C)No.19434/2015 SLP(C)No.17387/2015 SLP(C)No.19150/2015 SLP(C)No.26480/2015 SLP(C)No.26481/2015 SLP(C)No.24218/2015 SLP(C)No.25344/2015 SLP(C)No.26472/2015 SLP(C)No.26752/2015 SLP(C)No.28568/2015 SLP(C)No.796/2016 SLP(C)No.10781/2015 SLP(C)No.12914/2015 SLP(C)No.12915/2015 SLP(C)No. CC.No.12561/2016 SLP(C)No.33736/2016 SLP(C)No.34890/2016 SLP(C)No.23300/2017 (With appln for c/delay in filing SLP) SLP(C)No.18494/2017 SLP(C)No. Dy.No.15229/2017 (With appln for c/delay in filing SLP) SLP(C)No.1561/2018 SLP(C)No.17646/2017 SLP(C)No.22586/2017 SLP(C)No.27280/2017 SLP(C)No.6896/2017 SLP(C)No.17010/2017 SLP(C)No.18873/2017 SLP(C)No.18872/2017 SLP(C)No.19576/2017 SLP(C)No.21127/2017 8 SLP(C)No.19841/2017 SLP(C)No.23479/2017 (With appln for c/delay in filing SLP exemption from filing c/c of the impugned judgment) SLP(C)No.21941/2017 SLP(C)No.28941/2017 SLP(C)No.720/2018 SLP(C)No.27498/2017 (With appln for c/delay in filing SLP) SLP(C)No.26938/2017 (With appln for c/delay in filing SLP) SLP(C)No.29991/2017 SLP(C)No.8371/2017 SLP(C)No.30215/2017 SLP(C)No.722/2018 SLP(C)No.31873/2017 SLP(C)No.32081/2017 SLP(C)No.31720/2017 SLP(C)No.32236/2017 (With appln for c/delay in filing SLP) SLP(C)No.32885/2017 (With appln for c/delay in filing SLP) SLP(C)No.1256/2018 (With appln for c/delay in filing SLP) SLP(C)No.729/2018 (With appln for exemption from filing c/c of the impugned judgment) SLP(C)No. Dy.No.40816/2017 (With appln for c/delay in filing SLP) SLP(C)No.2250/2018 (With appln for c/delay in filing SLP) SLP(C)No.12200/2018 (With appln for exemption from filing c/c of the impugned judgment) SLP(C)No.4186/2018 (With appln for exemption from filing c/c of the impugned judgment) SLP(C)No.14465/2017 SLP(C)No. CC No.8612/2017 (With appln for c/delay in filing SLP) 9 SLP(C)No. CC No.8215/2017 (With appln for c/delay in filing SLP) SLP(C)No.19322/2017 (With appln for exemption from filing c/c of the impugned judgment) SLP(C)No. CC No.8924/2017 (With appln for c/delay in filing SLP) SLP(C)No.11002/2018 SLP(C)No.10082/2018 SLP(C)No.12202/2018 SLP(C)No.11044/2018 SLP(C)No. Dy No.13952/2018 SLP(C)No.16837/2018 SLP(C)No.12204/2018 SLP(C)No.16836/2018 SLP(C)No.26053/2018 (With appln for c/delay in filing and refiling SLP and exemption from filing c/c of the impugned judgment) SLP(C)No.16839/2018 SLP(C)No.16642/2018 SLP(C)No. Dy.No.19777/2018 (With appln for c/delay in filing SLP) SLP(C)No.20519/2018 SLP(C)No.21980/2018 SLP(C)No.23294/2018 SLP(C)No. Dy.No.6113/2018 (With appln for c/delay in filing and refiling SLP) SLP(C)No. Dy.No.6150/2018 SLP(C)No. Dy.No.8704/2018 (With appln for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) SLP(C)No.16644/2018 SLP(C)No.13844/2018 SLP(C)No. Dy.No.20512/2018 (With appln for c/delay in filing SLP) SLP(C)No.24707/2018 (With appln for exemption from filing c/c of the impugned judgment) 10 Date : 25-09-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN Counsel for Parties: Mr. Arijit Prasad, Ad. Mr. Abhishek, Adv. Mrs. Anil Katiyar, AOR Mr. B.V. Balaram Das, AOR Mr. Himanshu Shekhar, AOR Mr. Salman Khurshid, Sr.Adv. Mr. Sumit Kumar Sharma, Adv. Mr. Rahul Tripathi, Adv. Mr. Niraj Sharma, AOR Ms. Meenakshi Arora, Sr. Adv. Ms. Neela Gokhale, Adv. Mr. Shradhe Agrawal, Adv. Mr. Iram Paridi, Adv. Ms. Kamakshi S. Mehlwal, AOR Mr. Nikhil Jain, AOR Mr. Ninad Laud, Adv. Mr. Karan Mathur, Av. Mr. Anjuman Tripathy, Adv. Mr. Aditya Pratap Swain, Adv. Mr. Mahesh Agarwal, Adv. 11 Mr. Raghav Pandey, Adv. Mr. Vaibhav Niti, Adv. Ms. Vaishali Kalera, Adv. Mr. Saransh Jain, Adv. Mr. Meka Venkata Ramakrishna, Adv. Mr. Madhavam Sharma, Adv. Mr. E.C. Agrawala, AOR Mr. Rajat Sharma, Adv. Mr. Pritesh Kapur, Adv. Mr. Kabir Hathi, Adv. Ms.Jesal Wahi, AOR Mr. Akshat Malpani, Adv. Mr. Bhargava V.Desai, AOR Mr. Praveen Kumar, AOR Mr. R.K. Patel, Adv. Ms. Saumya, Adv. Mr. Shashank S. Mangal, Adv. Ms. Manisha T.Karia, AOR Mr. Sumit Geol, Adv. Ms. Tanya Chaudhry, Adv. Ms. Manu Bajaj, Adv. M/s. Parekh & Co.,AOR Dr. Manish Singhvi, Adv. Mr. Satyendra Kumar, Adv. Mr. Omprakash Ajit Singh Parihar,AOR Mr. Amar Dave, Adv. Mr. Rishi Maheshwari, Adv. 12 Ms. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Mr. P.S. Sudheer, AOR Mr. Vinod Kumar, Adv. Mr. R.K. Srivastava, Adv. Mr. Rajesh Kumar, AOR Mr. Punit Dutt Tyagi,Adv. Mr. Arvind P. Datar, Sr. Adv. Ms. Geetali Talukdar, Adv. Ms. Mohna, Adv. Mr. Kamal Mohan Gupta, AOR Mr. P.K. Manohar, AOR Mr. Rustom B. Hathikhanawala,AOR Mr. R.Chandrachud, AOR Mr. Dinesh Chandar Trehan, Adv. Ms. Astha Tyagi,AOR Mr. Siddharth Bhatnagar, Adv. Mr. Sidharth Mohan, Adv. Mr. Nirnimesh Dube, AOR Mr. Sahil Narang, Adv. Mr. Anupinder Jassal, Adv. Mr. Sanjeev K. Kapoor, Adv. M/s. Khaitan & Co, AOR 13 Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. K.V. Mohan, AOR Mr. Amar Dave, Adv. Mr. s. Yamunah Nadhir, Adv. Mr. S. Ravi Shankar, AOR Mr. Robin R. David, Adv. Mr. Febin V. Mathew, Adv. Mr. Dhiraj A. Philip, Adv. M/s. Dua Associates, AOR Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawan Jha, Adv. Mr. Ishit Saharia, Adv. Mr. Kunal Verma, AOR Mr. Nishit Agrawal, Adv. Mr. Sunil Kumar Verma, AOR Mr. Abinash Agarwal, Adv. Mr. Amit Meharia, Adv. M/s. Meharia & Company, AOR Ms. Anushree Prashit Kapadia, AOR Mr. Deepak Shah, Adv. Ms. Suehita Joshi, Adv. Mr. Sniket Seth, Adv. Mr. Nachiketa Joshi, AOR 14 Mr. Jatin Zaveri, AOR Mr. Deepak Chopra, Adv. Ms. Rashmi Chopra, Adv. Ms. Rashi Khanna, Adv. Mr. Yojit Pareek, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Ruby Singh Ahuja, Adv. Mr. Anupam Prakash, Adv. Mrs. Manik Karanjawala, Adv. M/s. Karanjawala & Co., Adv.. Mr. Prakash Kumar, Adv. Mohd. Shaffi Mather, Adv. Mr. Rahul Gupta, AOR Mr. A. Shankar, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Senthil Jagadeesan, AOR Mr. V.N. Raghupathy, Adv. Mr. Tarun Gulati, Adv. Mr. Sparsh Bhargava, Adv. Mr. Yashwant Singh, Adv. Mr. Anuam Mishra, Adv. Ms. Ishita Farsaiya, Adv. Mr. Kishore Kunal, AOR Mr. Sachit Jolly, Adv. Ms. Anuradha Dutt, Adv. Ms. Fereshte D. Sethna, Adv. Mr. Aarush Bhatia, Adv. 15 Ms. B. Vijayalakshmi Menon, AOR Mr. Sanjay Jain, Adv. Mr. E.M.S. Anam, Adv. Mr. James P. Thomas, AOR Mr. Rajeev K. Pandey, Adv. Mr. P. Srinivasan, Adv. Mr. Rajeev Maheshwaranand Roy, AOR Mr. Ram Prasad, Adv. Mr. Ashutosh Sharma, Adv. Mr. Ashok Vardhan, Adv. Mr. Gunnam Venkateswara Rao, AOR Mr. U.A.Rana,Adv. Mr. Himanshu Mehta, Adv. M/s. Gagrat & Co., AOR Ms. Devika Jain, Adv. Ms. Kavita Jha, AOR Ms. Arti Singh, AOR Mr. R.P. Bhatt, Sr. Adv. Mr. Santosh Krishnan, AOR Mr. Tarun Gupta, AOR Mr. Syed Jafar Alam, Adv. Ms. Shreya Sharma, Adv. Mr. Aneesh Mittal, AOR 16 Mr. Chinmoy Khaladkar, Adv. Mr. Amol Chitale, Adv. Ms. Pragya Baghel, AOR Mr. Rohit S., Adv. Mr. Kamlendra Mishra, AOR Mr. Dhruv Mehta, Sr. Adv. Mr. Ashish Wad, Adv. Mrs. Jayashree Wad, Adv. Mr. Sidharth Mahajan, Adv. Ms. Sukriti Jaggi, Adv. M/s. J.S. Wad & Co.,Advs. Mr. Buddy A. Ranganadhan, Adv. Ms. Stuti Krishn, Adv. Mr. A.V.Rangam, AOR Mr. Tejveen Bhatia, Adv. Ms. Surbhi Singh, Adv. Ms. Archana Shadeva, Adv. Mr. Gaurav Sharma, AOR Ms. Enakshi Mukhopadhyaya, Adv. Mr. R. Ayyam Perumal, AOR Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Ms. Radha Rangaswamy, AOR Mr. Rustom B.Hathikhanawala,AOR Mr. Mayank Nagi, Adv. 17 Mr. Shekhar Prit Jha, AOR Mr. Somiran Sharma, Adv. Mr. Vishnu Sharma, Adv. Mr. K.R.Sasiprabhu, AOR Ms. Pratibha Jain, AOR Mr. Mohit D.Ram, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sharma, Adv. M/s. K.J. John & co., AOR Ms. Archana Sahadeva, AOR Mr. Gaurav Sharma, AOR Mr. Rajesh Kumar, Adv. Mr. Kaustubh Shukla, Adv. Mr. Abhay Singh, Adv. Mr. Vinodh Kanna B. AOR Ms. Rashmikumar Manilal Vithlani, AOR 18 Mr. Salil Kapoor, Adv. Mr. Sumit Lal Chandani, Adv. Ms. Pallavi Seigal, Adv. Mr. Praveen Swarup, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. Rohit Gupta, Adv. Mr. Rajiv Tyagi, AOR Mr. Jatin Zaveri, AOR Mr. Neel Kamal Mishra, Adv. Ms. Renuka Sahu, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Jay Savla, AOR Mr. Rohit Ghosh, Adv. Mr. Kshitij Vaibhav, Adv. Ms. Bina Gupta, AOR Mr. Anmol Tayal, Adv. Mr. Ashok Panigrahi, AOR Mr. R.V. Eshwar, Sr. Adv. Mrs. Latif Mohini Bhat, Adv. Mr. Naveen R.Nath, AOR Mr. Nageshwar Rao, Adv. Ms. Sherry Goyal, Adv. Mr. Rakesh Gupta, Adv. Ms. Monika ghai, Adv. 19 Mr. Rohit, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Triveni Puteker, Adv. Md. Shahid Anwar,AOR Ms. Nupur Trivedi,Adv. Mr. Sabyasachi Bhaduri, Adv. Mr. Pallav Mongia, AOR Mr. Kamal Sawhney, Adv. Mr. Prashant Meharchandani, Adv. Ms. Pooja Dhar,AOR Mr. Nageswar Rao, Adv. Mr. Sandeep S. Karhail, Adv. Ms. Sherry Goyal, Adv. Mr. Amrit Kumar Sharma, Adv. Mr. Pukhrambam Ramesh Kumar,AOR Mr. Ajay Sharma, AOR Mr. Aman Roy Gandhi, Adv. Mr. Abhirath Thakur, Adv. Ms. Bindi Girish Dave, AOR Mr. Sriharsh N. Bundela, Adv. Mr. Ashutosh Garg, AOR 20 Mr. D.N.Ray, Adv. Mr. Manish J. Shah, Adv. Mr. Tushar Hemani, Adv. Ms. Disha Ray, Adv. Mr. Dillip Kumar Nayak,Adv. Ms. Sumita Ray,AOR Mr. Ambhoj Kumar Sinha, AOR Ms. Pooja Dhar, AOR Mr. Shadan Farasat, Adv. Mr. Leishangthem Roshmani Kh.,Adv. Mr. Mishra Saurabh,AAG Mr. Sunny Choudhary, AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 1956/2011 Though in the appeal the Revenue Department has mentioned that the tax effect is consolidated to Rs. 1,90,31,951/- which is disputed by the learned counsel for the respondent who submits that the High Court had decided number of similar cases together by a common judgment and according to him the cumulative tax effect is mentioned by the Revenue Department in the appeal. In these circumstances, we direct the Revenue Department to file an affidavit giving the valuation certificate within four weeks. 21 List the matter after four weeks. SLP(C)No. 5149/2017, SLP(C)No. 5190/2017, SLP(C)No. 5189/2017, SLP(C)No. 17646/2017, SLP(C)No. 27280/2017, SLP(C)No. 729/2018, SLP(C)No. Dy. No. 8704/2018, SLP(C)No. 16644/2018. We are informed that the Income Tax Appellate Tribunal has since decided the main appeal itself, therefore, the issue involved in these cases has become academic and infructuous. These Special Leave Petitions are dismissed as infructuous. Pending application(s), if any, stands disposed of accordingly. SLP(C)No. 13023/2014, SLP(C)No. 17645/2014, SLP(C)No. 13024/2014, SLP(C)No. 13364/2015, SLP(C)No. 13363/2015, SLP(C)No. 10814/2015, SLP(C)No. 860/2018, In these special leave petitions the tax effect is less than Rs. 1 Crore and are covered by the Circular of CBDT. These Special Leave Petitions are, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs.1 Crore. Pending application(s), if any, stands disposed of accordingly. C.A. No. 3187/2015, Diary No. 4363/2018, C.A. No. 9292/2013 & C.A. No. 9291/2013. Though, tax effect in these cases is less than Rs. 1 Crore but 22 they fall under the excepted category, therefore, they have to be heard on merits. The matters may be listed in usual course. C.A. NO. 4962/2013, C.A. No. 4964/2013, C.A. No. 4959/2013, C.A. No. 4961/2013 The above mentioned appeals shall be listed in usual course. SLP(C) No. 9947/2015 & SLP(C) No. 9946/2015 List on 03.10.2018. SLP(C) No. 28784/2017, C.A. No. 11303/2013, C.A. No. 2931/2013, C.A. No. 6403/2015, C.A. No. 10237/2014, C.A. No. 6111/2015, C.A. No. 6716/2015, SLP(C) No. 13119/2018, SLP(C)No. 13118/2018, C.A. No. 14272/2015, SLP(C) No. 28568/2015, SLP(C) No. 26472/2015, SLP(C) No. 796/2016, C.A. No. 11288/2016, C.A. No. 4181/2012, C.A. No. 3797/2014, C.A. No. 11303/2013, C.A. No. 8531/2014, C.A. No. 12279/2016, SLP(C) No. 2486/2018, SLP(C)No.4191/2018. C.A. No. 8503/2012, C.A. No. 7526/2011, C.A. No. 7527/2011, C.A. No. 7528/2011, C.A. No. 8042/2016, C.A. No. 8038/2016, C.A. No. 8039/2016, C.A. No. 8041/2016, SLP(C)No.9144/2015, SLP(C) No. 22379/2015, SLP(C) No. 736/2016, C.A.No. 11118/2014. The above mentioned special leave petitions/appeals shall be listed on 04.10.2018. C.A. No. 61/2017, C.A. No. 63/2017 & C.A. No. 60/2017 List on 09.10.2018. 23 C.A.No.6939/2009, C.A.No.7343/2013, C.A.No.7337/2013, C.A.No.9045/2017, C.A.No.7339/2013, C.A.No.3033/2010, C.A.No.239/2012, C.A.No.240/2012, C.A.No.243/2012, C.A.No.241/2012, C.A.No.5103/2012, C.A.No.4939/2012, C.A.No.9293/2013, C.A.No.6333/2012, C.A.No.9294/2013, C.A.No.9654/2013, C.A.No.8044/2016, C.A.No.5923/2012, C.A.No.10780/2014, C.A.No.5468/2013, C.A.No.10781/2014, C.A.No.10782/2014, C.A.No.10783/2014, C.A.No.5519/2014, C.A.No.8532/2014, C.A.No.3222/2015, C.A. Nos. 5418-5419/2016, C.A.No.9321/2016, C.A.No.2929/2016, C.A.No.4433/2016, C.A.No.1436/2016, C.A.No.3107/2016, C.A.No.5001/2016, C.A.No.6057/2017, C.A.No.9794/2017, C.A.No.17337/2017, C.A.No.18433/2017, C.A.No.11189/2017, C.A.No.4834/2017, C.A.No.21553/2017, C.A.No.18432/2017, C.A.No.437/2018, C.A.No.1277/2018, C.A.No.7003/2017, C.A.No.4996/2018, C.A.No.8063/2018, C.A.No.7139/2018, C.A.No.4657/2018, C.A.No.4659/2018, C.A.No.7344/2013, C.A.No.5941/2012, C.A.No.4172/2012, C.A.No.4954/2013, C.A.No.4957/2013, C.A.Nos.7739-7752/2011, C.A.No.6817/2013, C.A.No.4514/2013, C.A.No.4519/2013, C.A.No.4517/2013, C.A.No.4516/2013, C.A.No.73/2014, C.A.No.3796/2014, C.A.No.100/2014, C.A.No.102/2014, C.A.No.7211/2012, C.A.No.8488/2012, C.A.No.745/2013, C.A.No.722/2013, C.A.No.4960/2013, C.A.No.14573/2015, C.A.No.14575/2015, C.A.No.10603/2014, C.A.No.14572/2015, C.A.No.10236/2014, C.A.No.14561/2015, C.A.No.3798/2014, C.A.No.14557/2015, C.A.No.14555/2015, C.A.No.14559/2015, C.A.No.10235/2014, C.A.No.292/2014, C.A.No.13772/2015 ,C.A.No.17024/2016, C.A.No.14560/2015, C.A.No.101/2014, C.A.No.10604/2014, C.A.No.2108/2016, C.A.No.10605/2014, C.A.No.2537/2016, C.A.No.10606/2014, C.A.No.9162/2015, C.A.No.9161/2015, C.A.No.4375/2015, C.A.No.5132/2015, C.A.No.8295/2015, C.A.No.8297/2015, C.A.No.8296/2015, C.A.No.8291/2015, C.A.No.2110/2016, C.A.No.65/2016, C.A.No.3288/2017, C.A.No.3287/2017, C.A.No.3314/2015, C.A.No.3768/2015, C.A.No.3286/2017, C.A.No.3921/2016, C.A.No.5475/2016, C.A.No.4999/2016, C.A.No.11278/2016, C.A.No.6374/2016, C.A.No.11280/2016, C.A.No.11279/2016, C.A.No.9056/2016, C.A.No.3290/2017, C.A.No.11345/2016, C.A.No.11986/2016, C.A.No.1426/2016, C.A.No.4450/2016, C.A.No.4451/2016, C.A.No.11277/2016, C.A.No.8423/2016, C.A.No.882/2017, C.A.No.2691/2016, C.A.No.2408/2016, C.A.No.3281/2016, C.A.No.5000/2016, C.A.No.3280/2016, C.A.No.4230/2016, C.A.No.4745/2016, C.A.No.5524/2017, C.A.No.6931/2017, C.A.No.3291/2017, C.A.No.3637/2018, C.A.No.9496/2017, C.A.No.9513/2017, C.A.No.9491/2017, C.A.No.10480/2017, C.A.No.10481/2017, C.A.No.10479/2017, C.A.No.9953/2017, C.A.No.10420/2017, C.A.No.17015/2017, C.A.No.11208/2017, C.A.No.16158/2017, C.A.No.21767/2017, C.A.No.18474/2017, C.A.No.18595/2017, C.A.No.20914/2017, C.A.No.19861/2017, C.A.No.829/2018, C.A.No.5511/2017, C.A.No.6120/2018, C.A.No.6119/2018, C.A.No.6776/2018, C.A.No.4656/2018, C.A.No.4304/2018, C.A.No.4305/2018, C.A.Nos.9230-9238/2017, C.A.No.9245/2017, 24 C.A.No.9881/2018, SLP(C)No.18008/2013, SLP(C)No.22965/2014, SLP(C)No.33058/2014, SLP(C)No.29232/2014, SLP(C)No.29233/2014, SLP(C)No.29230/2014, SLP(C)No.29660/2014, SLP(C)No.34987/2015, SLP(C)No.30284/2015, SLP(C)No.31311/2015, SLP(C)No.31295/2015, SLP(C)No.30283/2015, SLP(C)No.31297/2015, SLP(C)No.31431/2016, SLP(C)No.23322/2016, SLP(C)No.31428/2016, SLP(C)No.27256/2016, SLP(C)No.34142/2016, SLP(C)No.197/2017, SLP(C)No.3138/2017, SLP(C)No.3136/2017, SLP(C)No.3138/2017, SLP(C)No.3136/2017, SLP(C)No.30831/2017, SLP(C)No.33218/2017, SLP(C)No.10834/2018, SLP(C)No.16889/2018, SLP(C)No.16245/2018, SLP(C)No.19233/2018, SLP(C)No.DY.no.22819/2018, SLP(C)No.36829/2016, SLP(C)No.21840/2012, SLP(C)No.17024/2016, SLP(C)No.978/2014, SLP(C)No.9882/2014, SLP(C)No.9883/2014, SLP(C)No.766/2015, SLP(C)No.2373/2015, SLP(C)No.10300/2014, SLP(C)No.3099/2014, SLP(C)No.20485/2015, SLP(C)No.17283/2015, SLP(C)No.14444/2015, SLP(C)No.17284/2015, SLP(C)No.17276/2015, SLP(C)No.19434/2015, SLP(C)No.17387/2015, SLP(C)No.19150/2015, SLP(C)No.26480/2015, SLP(C)No.26481/2015, SLP(C)No.24218/2015, SLP(C)No.25344/2015, SLP(C)No.26752/2015, SLP(C)No.10781/2015, SLP(C)No.12914/2015, SLP(C)No.12915/2015, SLP(C)No.CC.No.12561/2016, SLP(C)No.33736/2016, SLP(C)No.34890/2016, SLP(C)No.23300/2017, SLP(C)No.18494/2017, SLP(C)No..Dy.No.15229/2017, SLP(C)No.1561/2018, SLP(C)No.22586/2017, SLP(C)No.6896/2017, SLP(C)No.17010/2017, SLP(C)No.18873/2017, SLP(C)No.18872/2017, SLP(C)No.19576/2017, SLP(C)No.21127/2017, SLP(C)No.19841/2017, SLP(C)No.23479/2017, SLP(C)No.21941/2017, SLP(C)No.28941/2017, SLP(C)No.720/2018, SLP(C)No.27498/2017, SLP(C)No.26938/2017, SLP(C)No.29991/2017, SLP(C)No.8371/2017, SLP(C)No.30215/2017, SLP(C)No.722/2018, SLP(C)No.31873/2017, SLP(C)No.32081/2017, SLP(C)No.31720/2017, SLP(C)No.32236/2017, SLP(C)No.32885/2017, SLP(C)No.1256/2018, SLP(C)No. Dy.No.40816/2017, SLP(C)No.2250/2018, SLP(C)No.12200/2018, SLP(C)No.4186/2018, SLP(C)No.14465/2017, SLP(C)No. CC No.8612/2017,SLP(C)No. CC No.8215/2017, SLP(C)No.19322/2017, SLP(C)No. CC No.8924/2017, SLP(C)No.11002/2018, SLP(C)No.10082/2018, SLP(C)No.12202/2018, SLP(C)No.11044/2018, SLP(C)No. Dy No.13952/2018, SLP(C)No.16837/2018, SLP(C)No.12204/2018, SLP(C)No.16836/2018, SLP(C)No.26053/2018, SLP(C)No.16839/2018, SLP(C)No.16642/2018, SLP(C)No. Dy.No.19777/2018, SLP(C)No.20519/2018, SLP(C)No.21980/2018,SLP(C)No.23294/2018,SLP(C)No. Dy.No.6113/2018, SLP(C)No. Dy.No.6150/2018, SLP(C)No.13844/2018, SLP(C)No. Dy.No.20512/2018, SLP(C)No.24707/2018 The above matters shall be listed in usual course. C.A.No. 9635/2011, C.A.No. 2403/2011, C.A.No. 2533/2011, C.A. No. 2404/2011, C.A. No. 5942-5943/2012, C.A. No. 4175/2012, C.A. No. 4174/2012, C.A. NO. 4176/2012, C.A. Nos. 3251/2016 & C.A. No. 7041/2011. 25 The appeals are dismissed in terms of the signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (ANITA RANI AHUJA) COURT MASTER (SH) COURT MASTER (Signed order is placed on the file) 26 SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).9635/2011 COMMISSIONER OF INCOME TAX AHEMEDABAD APPELLANT(S) VERSUS HITENDRA R. THAKKAR RESPONDENT(S) WITH C.A.No. 2403/2011, C.A.No. 2533/2011, C.A.No. 2404/2011, C.A. No. 5942-5943/2012, C.A. No. 4175/2012, C.A. No. 4174/2012, C.A. NO. 4176/2012, C.A. Nos. 3251/2016 & C.A. No. 7041/2011. O R D E R In these appeals the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. These appeals are, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs.1 Crore. ......................J. [A.K. SIKRI] ......................J. [ASHOK BHUSHAN] NEW DELHI; SEPTEMBER 25, 2018. "
AI Insights
The case involves multiple civil appeals by the Commissioner of Income Tax against various respondents, including Hitendra R. Thakkar, concerning tax disputes. The appeals were primarily dismissed based on the grounds that the tax effect was below the threshold of Rs. 1 crore, as per the CBDT Circular. This circular advises that cases involving a tax effect below this amount should not be pursued in higher courts to reduce the burden on the judiciary. The court also mentioned that the Income-Tax Department retains the right to seek a review if the actual tax effect was more than Rs. 1 crore, contrary to the initial assessment.
