COMMISSIONER OF INCOME TAX, DELHI-I V. M/S. CONTAINER CORPORATION OF INDIA LTD.

33542-2012

AI Insights

The case involves the Commissioner of Income Tax, Delhi-I as the appellant and M/S. Container Corporation of India Ltd. as the respondent. The appeals were related to various issues concerning income tax assessments and disputes over the tax liabilities of the respondent. The Supreme Court, after hearing the arguments and reviewing the submissions, dismissed the main appeal and all connected appeals, upholding the decisions made by the lower courts. The judgment addressed multiple procedural applications, including condonation of delay in filing and exemption from filing certified copies of the impugned judgment, which were also disposed of accordingly.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 467957 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 24-04-2018
• Result in Favour of: Others
• Court: SUPREME COURT
• Assessee Lawyers: K RADHAKRISHNAN; ARIJIT PRASAD
• Keywords: Civil Appeal; Condonation of delay; Exemption from Filing Certified Copy; Income Tax

Judgement Text

"REVISED ITEM NO.1507 COURT NO.8 SECTION XIV 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). 8900/2012 COMMISSIONER OF INCOME TAX, DELHI-I Appellant(s) VERSUS M/S. CONTAINER CORPORATION OF INDIA LTD. Respondent(s) WITH Civil Appeal Nos.8901/2012, 4409/2014, 4983/2015, 8546/2015, 66/2016, 4090/2016, 8034/2016, 6982/2016, 6635/2016, 9651/2016, 7211/2016, 7210/2016, 7209/2016, 8033/2016, 8032/2016, 10336/2016, 8755/2016, 9158/2016, 9157/2016, 8352/2016, 9159/2016, 10307/2016, 9744/2016, 9743/2016, 10308/2016, 10662/2016, 11709/2016, 1441/2017, 4458/2017, 4459/2017, 5571/2017, 5573/2017, 6800/2017, 9277/2017, 14900/2017, 19491/2017 SLP(C) No.24512/2016, 17056-17057/2017, 18849/2017 SLP(C) No. 30630/2016 (FOR [I/A FOR AMENDMENT OF C/T] ON IA 43752/2017) S.L.P.(C) ...CC No.3354/2017 C.A. No.15617/2017 IA No.61753/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 10267/2017 (IA FOR CONDONATION OF DELAY IN REFILING ON IA 58058/2017 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 58058/2017 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 58058/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 58059/2017) SLP(C) No. 20559/2017 (orders reserved vide order dated 06.12.2017) IA No.62022/2017 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10266/2017 (FOR ADMISSION and I.R. and IA No.58470/2017-CONDONATION OF DELAY IN REFILING) 1 Digitally signed by ANITA MALHOTRA Date: 2018.09.26 17:15:34 IST Reason: Signature Not Verified C.A. No. 10268/2017 (FOR CONDONATION OF DELAY IN REFILING ON IA 61191/2017 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 61191/2017 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 61191/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 61193/2017) C.A. No. 11075/2017 (IA No.74644/2017-CONDONATION OF DELAY IN FILING and IA No.74649/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.74648/2017-CONDONATION OF DELAY IN REFILING) C.A. No. 9364/2017 (FOR ADMISSION and I.R. and IA No.53626/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9487/2017 (FOR ADMISSION and I.R. and IA No.52950/2017-CONDONATION OF DELAY IN FILING) C.A. No. 10236/2017 (IA No.63355/2017-CONDONATION OF DELAY IN FILING) C.A. No. 16162/2017 (FOR ADMISSION and I.R. and IA No.97984/2017-CONDONATION OF DELAY IN FILING) C.A. No. 11202/2017 (FOR ADMISSION and I.R. and IA No.80595/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 23116/2017 (FOR CONDONATION OF DELAY IN FILING ON IA 78123/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 78126/2017) C.A. No. 15028/2017 (IA No.80251/2017-CONDONATION OF DELAY IN FILING) C.A. No. 11117/2017 (FOR ADMISSION and I.R. and IA No.76294/2017-CONDONATION OF DELAY IN FILING) C.A. No. 15033/2017 (IA No.87803/2017-CONDONATION OF DELAY IN FILING) C.A. No. 11160/2017 2 (IA No.77184/2017-CONDONATION OF DELAY IN FILING and IA No.77185/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 23115/2017 (IA No.76965/2017-CONDONATION OF DELAY IN FILING and IA No.76966/2017-EXEMPTION FROM FILING O.T.) C.A. No. 15494/2017 (IA No.89679/2017-CONDONATION OF DELAY IN FILING and IA No.89680/2017-PERMISSION TO FILE LENGTHY LIST OF DATES) C.A. No. 15497/2017 (IA No.90667/2017-CONDONATION OF DELAY IN FILING) C.A. No. 17315/2017 (TO BE TAKEN UP ALONG WITH ITEM NO. 101 I.E. C.A. NO. 8900/2012 ETC.FOR ADMISSION and I.R. and IA No.101173/2017-CONDONATION OF DELAY IN FILING and IA No.101176/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.101174/2017-CONDONATION OF DELAY IN REFILING) Diary No(s). 26081/2017 (FOR ADMISSION and I.R. and IA No.92093/2017-CONDONATION OF DELAY IN FILING) C.A. No. 17534/2017 (FOR ADMISSION and I.R. and IA No.105360/2017-CONDONATION OF DELAY IN FILING and IA No.105361/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 17317/2017 (TO BE TAKEN UP ALONG WITH ITEM NO. 101 I.E. C.A. NO. 8900/2012 IA No.98940/2017-CONDONATION OF DELAY IN FILING and IA No.98941/2017- EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 17318/2017 (TO BE TAKEN UP ALONG WITH ITEM NO. 101 I.E. C.A. NO. 8900/2012 ETC.) C.A. No. 18272/2017 (IA No.107373/2017-CONDONATION OF DELAY IN FILING) C.A. No. 19535/2017 (FOR ADMISSION and I.R. and IA No.116993/2017-CONDONATION OF DELAY IN FILING and IA No.116994/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENTTO BE TAKEN UP ALONGWITH ITEM NO.103 I.E.C.A.NO.8900/2012) C.A. No. 19935/2017 (FOR ADMISSION and I.R. and IA No.123305/2017-CONDONATION OF DELAY IN FILING) 3 SLP(C) No. 32825/2017 (FOR ADMISSION and I.R. and IA No.121432/2017-CONDONATION OF DELAY IN FILING) Date : 24-04-2018 These matters were called on for pronouncement of judgment today. For the appearing parties: Mr. K. Radhakrishnan, Sr. Adv. Mr. Arijit Prasad, Adv. For Mrs. Anil Katiyar, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Soumya Singh, Adv. Mr. Sanat Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Pawanshree Agrawal, AOR Dr. Shashwat Bajpai, Adv. Mr. Sharad Agarwal, Adv. Dr. Rakesh Gupta, Adv. Mr. Somil Agarwal, Adv. Mr. Sunny Choudhary, AOR Mr. Ambhoj Kumar Sinha, AOR Mr. Rohit Kumar Gupta, Adv. Ms. Monika Ghai, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. V. Ramasubramanian, AOR Mrs. Rani Chhabra, AOR Mr. Vijay Kumar, AOR Mr. C.D. Singh, Adv. Ms. Vidushi Garg, Adv. Ms. Surbhi Mehta, AOR Mr. Jayant Mohan, AOR Mr. Ajay Vohra,Sr.Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh,Adv. 4 Ms. Archana Pathak Dave, AOR Mr. I.P. Basnal, Adv. Mr. Vivek Bansal, Adv. Mr. Aneesh Mittal, AOR Ms. Srishti Singh, AOR Hon’ble Mr. Justice R.K.Agrawal pronounced the Reportable judgment of the Bench comprising His Lordship and Hon’ble Mr. Justice Abhay Manohar Sapre. Delay condoned. Leave granted. Civil Appeal No.8900/2012 is dismissed and all the connected appeals are disposed of in terms of the signed Reportable judgment. Pending applications stand disposed of. Civil Appeal Nos.10266/2017, 15617/2017, 10268/2017, 10267/2017, 4090/2016 and SLP(Civil)No.20559/2017 Let these matters be de-tagged. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER (Signed Reportable judgment is placed on the file.) 5 ITEM NO.1507 COURT NO.8 SECTION XIV 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). 8900/2012 COMMISSIONER OF INCOME TAX, DELHI-I Appellant(s) VERSUS M/S. CONTAINER CORPORATION OF INDIA LTD. Respondent(s) WITH Civil Appeal Nos.8901/2012, 4409/2014, 4983/2015, 8546/2015, 66/2016, 4090/2016, 8034/2016, 6982/2016, 6635/2016, 9651/2016, 7211/2016, 7210/2016, 7209/2016, 8033/2016, 8032/2016, 10336/2016, 8755/2016, 9158/2016, 9157/2016, 8352/2016, 9159/2016, 10307/2016, 9744/2016, 9743/2016, 10308/2016, 10662/2016, 11709/2016, 1441/2017, 4458/2017, 4459/2017, 5571/2017, 5573/2017, 6800/2017, 9277/2017, 14900/2017, 19491/2017 SLP(C) No.24512/2016, 17056-17057/2017, 18849/2017 SLP(C) No. 30630/2016 (FOR [I/A FOR AMENDMENT OF C/T] ON IA 43752/2017) S.L.P.(C) ...CC No.3354/2017 C.A. No.15617/2017 IA No.61753/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 10267/2017 (IA FOR CONDONATION OF DELAY IN REFILING ON IA 58058/2017 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 58058/2017 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 58058/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 58059/2017) SLP(C) No. 20559/2017 (orders reserved vide order dated 06.12.2017) IA No.62022/2017 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10266/2017 (FOR ADMISSION and I.R. and IA No.58470/2017-CONDONATION OF DELAY IN REFILING) 6 C.A. No. 10268/2017 (FOR CONDONATION OF DELAY IN REFILING ON IA 61191/2017 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 61191/2017 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 61191/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 61193/2017) C.A. No. 11075/2017 (IA No.74644/2017-CONDONATION OF DELAY IN FILING and IA No.74649/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.74648/2017-CONDONATION OF DELAY IN REFILING) C.A. No. 9364/2017 (FOR ADMISSION and I.R. and IA No.53626/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9487/2017 (FOR ADMISSION and I.R. and IA No.52950/2017-CONDONATION OF DELAY IN FILING) C.A. No. 10236/2017 (IA No.63355/2017-CONDONATION OF DELAY IN FILING) C.A. No. 16162/2017 (FOR ADMISSION and I.R. and IA No.97984/2017-CONDONATION OF DELAY IN FILING) C.A. No. 11202/2017 (FOR ADMISSION and I.R. and IA No.80595/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 23116/2017 (FOR CONDONATION OF DELAY IN FILING ON IA 78123/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 78126/2017) C.A. No. 15028/2017 (IA No.80251/2017-CONDONATION OF DELAY IN FILING) C.A. No. 11117/2017 (FOR ADMISSION and I.R. and IA No.76294/2017-CONDONATION OF DELAY IN FILING) C.A. No. 15033/2017 (IA No.87803/2017-CONDONATION OF DELAY IN FILING) C.A. No. 11160/2017 (IA No.77184/2017-CONDONATION OF DELAY IN FILING and IA No.77185/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 7 SLP(C) No. 23115/2017 (IA No.76965/2017-CONDONATION OF DELAY IN FILING and IA No.76966/2017-EXEMPTION FROM FILING O.T.) C.A. No. 15494/2017 (IA No.89679/2017-CONDONATION OF DELAY IN FILING and IA No.89680/2017-PERMISSION TO FILE LENGTHY LIST OF DATES) C.A. No. 15497/2017 (IA No.90667/2017-CONDONATION OF DELAY IN FILING) C.A. No. 17315/2017 (TO BE TAKEN UP ALONG WITH ITEM NO. 101 I.E. C.A. NO. 8900/2012 ETC.FOR ADMISSION and I.R. and IA No.101173/2017-CONDONATION OF DELAY IN FILING and IA No.101176/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.101174/2017-CONDONATION OF DELAY IN REFILING) Diary No(s). 26081/2017 (FOR ADMISSION and I.R. and IA No.92093/2017-CONDONATION OF DELAY IN FILING) C.A. No. 17534/2017 (FOR ADMISSION and I.R. and IA No.105360/2017-CONDONATION OF DELAY IN FILING and IA No.105361/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 17317/2017 (TO BE TAKEN UP ALONG WITH ITEM NO. 101 I.E. C.A. NO. 8900/2012 IA No.98940/2017-CONDONATION OF DELAY IN FILING and IA No.98941/2017- EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 17318/2017 (TO BE TAKEN UP ALONG WITH ITEM NO. 101 I.E. C.A. NO. 8900/2012 ETC.) C.A. No. 18272/2017 (IA No.107373/2017-CONDONATION OF DELAY IN FILING) C.A. No. 19535/2017 (FOR ADMISSION and I.R. and IA No.116993/2017-CONDONATION OF DELAY IN FILING and IA No.116994/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENTTO BE TAKEN UP ALONGWITH ITEM NO.103 I.E.C.A.NO.8900/2012) C.A. No. 19935/2017 (FOR ADMISSION and I.R. and IA No.123305/2017-CONDONATION OF DELAY IN FILING) 8 SLP(C) No. 32825/2017 (FOR ADMISSION and I.R. and IA No.121432/2017-CONDONATION OF DELAY IN FILING) Date : 24-04-2018 These matters were called on for pronouncement of judgment today. For the appearing parties: Mr. K. Radhakrishnan, Sr. Adv. Mr. Arijit Prasad, Adv. For Mrs. Anil Katiyar, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Soumya Singh, Adv. Mr. Sanat Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Pawanshree Agrawal, AOR Dr. Shashwat Bajpai, Adv. Mr. Sharad Agarwal, Adv. Dr. Rakesh Gupta, Adv. Mr. Somil Agarwal, Adv. Mr. Sunny Choudhary, AOR Mr. Ambhoj Kumar Sinha, AOR Mr. Rohit Kumar Gupta, Adv. Ms. Monika Ghai, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. V. Ramasubramanian, AOR Mrs. Rani Chhabra, AOR Mr. Vijay Kumar, AOR Mr. C.D. Singh, Adv. Ms. Vidushi Garg, Adv. Ms. Surbhi Mehta, AOR Mr. Jayant Mohan, AOR Mr. Ajay Vohra,Sr.Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh,Adv. 9 Ms. Archana Pathak Dave, AOR Mr. I.P. Basnal, Adv. Mr. Vivek Bansal, Adv. Mr. Aneesh Mittal, AOR Ms. Srishti Singh, AOR Hon’ble Mr. Justice R.K.Agrawal pronounced the Reportable judgment of the Bench comprising His Lordship and Hon’ble Mr. Justice Abhay Manohar Sapre. Delay condoned. Leave granted. The appeals are dismissed in terms of the signed Reportable judgment. Pending applications stand disposed of. Civil Appeal Nos.10266/2017, 15617/2017, 10268/2017, 10267/2017, 4090/2016 and SLP(Civil)No.20559/2017 Let these matters be de-tagged. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER (Signed Reportable judgment is placed on the file.) 10 "