COMMISSIONER OF INCOME TAX 11 V. M/S C.C.CHOKSHI AND CO.

18104-2010

AI Insights

The case involves multiple civil appeals filed by the Commissioner of Income Tax against M/s C.C. Chokshi and Co., concerning various tax assessments. The appeals were consolidated for hearing due to the similar nature of the issues and the fact that they were all related to the tax effect which was below the threshold of Rs. 1 Crore. The Supreme Court, upon reviewing the submissions and the Circular issued by the CBDT, decided to dismiss the appeals, emphasizing the procedural adherence to the Circular which exempts cases with a tax effect below the specified amount from further litigation.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 336676 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 05-09-2018
• Result in Favour of: Assessee
• Court: SUPREME COURT
• Department Lawyers: ARIJIT PRASAD
• Assessee Lawyers: VIKRAMJIT BANERJEE
• Keywords: CBDT Circular; Income Tax; Tax effect; Tax effect

Judgement Text

"1 RE-REVISED ITEM NO.13-117,119-120 COURT NO.5 SECTION III,IV,IVA,IVB,IX,XI,XIA,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). 7041/2011 COMMISSIONER OF INCOME TAX 11 Appellant(s) VERSUS M/S C.C.CHOKSHI AND CO. Respondent(s) WITH S.L.P.(C)...CC No. 1764/2017 (IX) C.A. No. 2916/2012 (IX) SLP(C) No. 21852/2012 (IX) C.A. No. 6173/2016 (III) Date : 05-09-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN WITH SLP(C) No. 26746/2012 (IV-A) CIVIL APPEAL No(s). 4068/2013(IV-A) SLP(C) No(s). 5223/2013 (IV-A) SLP(C) No(s). 18009/2013(IV-A) SLP(C) No(s). 18008/2013(IV-A) CIVIL APPEAL No(s). 102/2014(IV-A) CIVIL APPEAL No(s). 100/2014 (IV-A) SLP(C) No(s).978/2014 (IV-A) CIVIL APPEAL No(s). 101/2014 (IV-A) CIVIL APPEAL No(s). 8520/2014 (IV-A) CIVIL APPEAL No(s). 6361/2014 (IV-A) CIVIL APPEAL No(s). 3875/2010 (III) CIVIL APPEAL No(s). 6939/2009 (III) SLP(C) No(s). 28784/2017 (III) CIVIL APPEAL No(s). 7335/2013 (III) CIVIL APPEAL No(s). 7344/2013 (III) CIVIL APPEAL No(s). 7343/2013 (III) CIVIL APPEAL No(s). 7336/2013 (III) CIVIL APPEAL No(s). 7342/2013 (III) CIVIL APPEAL No(s). 1608/2009 (III) CIVIL APPEAL No(s). 7339/2013 (III) CIVIL APPEAL No(s). 7337/2013 (III) CIVIL APPEAL No(s). 7217/2010 (III) CIVIL APPEAL No(s). 7216/2011 (III) Digitally signed by ASHWANI KUMAR Date: 2018.12.20 16:05:53 IST Reason: Signature Not Verified 2 CIVIL APPEAL No(s). 4907/2012 CIVIL APPEAL No(s). 8995/2018 (xv) SLP(C) No(s). 21840/2012 (III) SLP(C) No(s). 22965/2014 (III) SLP(C) ..CC No(s).12872/2014 (III) SLP(C) No(s). 20485/2015 (III) SLP(C) No(s). 23755/2018 (xv) CIVIL APPEAL No(s). 5384/2015 (III) SLP(C)..CC No. 4159/2017 (III) SLP(C) No(s). 18494/2017 (III) SLP(C) No(s). 26938/2017 (III) SLP(C) No(s). 9638/2018 (III) SLP(C) No(s). 11044/2018 (III) SLP(C) No(s). 16642/2018 (III) CIVIL APPEAL No(s). 9045/2017 (III) CIVIL APPEAL No(s). 3888/2010 (III) CIVIL APPEAL No(s). 3889/2010 (III) CIVIL APPEAL No(s). 1954/2011 (III) CIVIL APPEAL No(s). 1955/2011 (III) CIVIL APPEAL No(s). 1956/2011 (III) CIVIL APPEAL No(s). 9635/2011 (III) CIVIL APPEAL No(s). 2403/2011 (III) CIVIL APPEAL No(s). 2404/2011 (III) CIVIL APPEAL No(s). 2533/2011 (IX) CIVIL APPEAL No(s). 2532/2011 (IX) CIVIL APPEAL No(s). 14096/2015(III) CIVIL APPEAL No(s). 10442/2017 (III) SLP(C) No(s). 20728/2017 (III) CIVIL APPEAL No(s). 10438/2017 (III) CIVIL APPEAL No(s). 11037/2017 (III) CIVIL APPEAL No(s). 10209/2010 (III) CIVIL APPEAL No(s). 7739-7752/2011 (III) CIVIL APPEAL No(s). 3033/2010 (III) CIVIL APPEAL No(s). 10481/2010 (IX) CIVIL APPEAL No(s). 8529/2014(III) CIVIL APPEAL No(s). 8530/2014 (III) CIVIL APPEAL No(s). 8012/2014 (III) CIVIL APPEAL No(s). 609/2012 (IVA) SLP(C) No(s). 28609/2014(III) SLP(C) No(s). 33058/2014 (III) CIVIL APPEAL No(s). 8532/2014 (III) CIVIL APPEAL No(s). 8531/2014 (III) SLP(C) No(s). 29659/2014 (III) SLP(C) No(s). 29229/2014 (III) SLP(C) No(s). 29232/2014 (III) SLP(C) No(s). 29233/2014 (III) SLP(C) No(s). 29230/2014 (III) SLP(C) No(s). 29660/2014 (III) SLP(C) No(s). 33661/2014 (III) SLP(C) No(s). 12560/2015 (III) CIVIL APPEAL No(s). 3268/2016 (III) SLP(C) No(s). 12447/2017(III) SLP(C) No(s). 12448/2017(III) 3 SLP(C) No(s). 13167/2018(III) CIVIL APPEAL No(s). 239/2012 (III-A) CIVIL APPEAL No(s). 240/2012 (III-A) CIVIL APPEAL No(s). 243/2012 (III-A) CIVIL APPEAL No(s). 241/2012 (III) CIVIL APPEAL No(s). 242/2012 (III-A) CIVIL APPEAL No(s). 5941/2012 (III) CIVIL APPEAL No(s). 72/2014 (III) CIVIL APPEAL No(s). 73/2014 (III) CIVIL APPEAL No(s). 8488/2012 (XII) CIVIL APPEAL No(s). 3697/2012 (III) CIVIL APPEAL No(s). 3314/2015 (III) CIVIL APPEAL No(s). 3768/2015 (III) CIVIL APPEAL No(s). 4375/2015 (III) SLP(C) No(s). 19434/2015 (III) CIVIL APPEAL No(s). 5942-5943/2012 (IV) CIVIL APPEAL No(s). 2590-2593/2012 (III) CIVIL APPEAL No(s). 4181/2012 (III) CIVIL APPEAL No(s). 7255/2011 (IV) CIVIL APPEAL No(s). 4954/2013 (III) CIVIL APPEAL No(s). 4962/2013 (III) CIVIL APPEAL No(s). 4955/2013 (III) CIVIL APPEAL No(s). 4956/2013 (III) CIVIL APPEAL No(s). 4958/2013 (III) CIVIL APPEAL No(s). 4963/2013 (III) CIVIL APPEAL No(s). 4957/2013 (III) CIVIL APPEAL No(s). 4964/2013 (III) CIVIL APPEAL No(s). 4959/2013 (III) CIVIL APPEAL No(s). 4960/2013 (III) CIVIL APPEAL No(s). 4961/2013 (III) CIVIL APPEAL No(s). 7211/2012 (IV-A) CIVIL APPEAL No(s). 7212/2012 (IV-A) CIVIL APPEAL No(s). 7943/2012 (IV-A) CIVIL APPEAL No(s). 745/2013 (IV-A) SLP(C) No(s). 3099/2014 (IX) SLP(C) No(s). 10300/2014 (IX) CIVIL APPEAL No(s). 1296/2015 (XII-A) CIVIL APPEAL No(s). 5232/2015 (III) CIVIL APPEAL No(s). 8411/2016 (III) CIVIL APPEAL No(s). 3637/2018 (III) CIVIL APPEAL No(s). 4937/2012 (XI-A) CIVIL APPEAL No(s). 4935/2012 (XI-A) CIVIL APPEAL No(s). 4934/2012 (XI-A) CIVIL APPEAL No(s). 4936/2012 (XI-A) CIVIL APPEAL No(s). 4933/2012 (XI-A) CIVIL APPEAL No(s). 1549/2017 (III) CIVIL APPEAL No(s). 2571/2017 (III) CIVIL APPEAL No(s). 7003/2017 (III) CIVIL APPEAL No(s). 5511/2017 (III) CIVIL APPEAL No(s). 6403/2017 (III) CIVIL APPEAL No(s). 5103/2012 (IV-A) CIVIL APPEAL No(s). 5923/2012 (IV-A) CIVIL APPEAL No(s). 5568/2012 (XI-A) 4 CIVIL APPEAL No(s). 2931/2013 (XIV) CIVIL APPEAL No(s). 5468/2013 (IV-A) CIVIL APPEAL No(s). 2979/2016 (IV-A) CIVIL APPEAL No(s). 5418-5419/2016 (IV-A) CIVIL APPEAL No(s). 9043/2016 (XI-A) CIVIL APPEAL No(s). 6057/2017 (IV-A) CIVIL APPEAL No(s). 9794/2017 (IV-A) CIVIL APPEAL No(s). 17337/2017 (IV-A) CIVIL APPEAL No(s). 1277/2018 (XV) CIVIL APPEAL No(s). 4996/2018 (IV-A) CIVIL APPEAL No(s). 8063/2018 (IV-A) SLP(C) No(s). 19233/2018 (IV-A) CIVIL APPEAL No(s). 7139/2018 (III-A) SLP(C) No(s). 20519/2018 (XV) SLP(C) No(s). 21980/2018 (XV) CIVIL APPEAL No(s). 4939/2012 (III-A) CIVIL APPEAL No(s). 13679/2015 (III-A) CIVIL APPEAL No(s). 4176/2012 (IX) CIVIL APPEAL No(s). 4172/2012 (IX) CIVIL APPEAL No(s). 4175/2012 (IX) CIVIL APPEAL No(s). 4174/2012 (IX) CIVIL APPEAL No(s). 4173/2012 (IX) CIVIL APPEAL No(s). 4177/2012 (IX) CIVIL APPEAL No(s). 6190/2013 (III) CIVIL APPEAL No(s). 722/2013 (III) SLP(C) No(s). 17024/2016 (IX) SLP(C) No(s). 9882/2014 (IX) CIVIL APPEAL No(s). 2537/2016 (III) SLP(C) No(s). 9883/2014 (IX) SLP(C) No(s). 26480/2015 (IX) SLP(C) No(s). 22768/2015 (IX) SLP(C) No(s). 26481/2015 (IX) CIVIL APPEAL No(s). 5321-5322/2012 (XI-A) SLP(C) No(s). 21841/2012 (XI) CIVIL APPEAL No(s). 2743-2746/2013 (XI-A) CIVIL APPEAL No(s). 5460-5461/2013 (III-A) CIVIL APPEAL No(s). 11299-11302/2013 (III-A) CIVIL APPEAL No(s). 292/2014 (III) CIVIL APPEAL No(s). 6699/2014 (III) CIVIL APPEAL No(s). 17283/2015 (XII-A) CIVIL APPEAL No(s). 17284/2015 (XII-A) CIVIL APPEAL No(s). 17276/2015 (XII-A) CIVIL APPEAL No(s). 7101-7102/2017 (XI-A) SLP(C) No(s). 22875-22881/2017 (XI) CIVIL APPEAL No(s). 6332/2012 (III) CIVIL APPEAL No(s). 4515/2013 (III) CIVIL APPEAL No(s). 6817/2013 (III) CIVIL APPEAL No(s). 4519/2013 (III) CIVIL APPEAL No(s). 4517/2013 (III) CIVIL APPEAL No(s). 4516/2013 (III) CIVIL APPEAL No(s). 4518/2013 (III) CIVIL APPEAL No(s). 4520/2013 (III) SLP(C) No(s). 9870/2014(IX) 5 CIVIL APPEAL No(s). 4932/2012 (III) CIVIL APPEAL No(s). 9291/2013 (III-A) CIVIL APPEAL No(s). 9292/2013 (III-A) CIVIL APPEAL No(s). 9293/2013 (III-A) CIVIL APPEAL No(s). 9294/2013 (III-A) CIVIL APPEAL No(s). 6333/2012 (III) CIVIL APPEAL No(s). 5218/2017 (IV) CIVIL APPEAL No(s). 8906/2012 (III) CIVIL APPEAL No(s). 8907/2012 (III) CIVIL APPEAL No(s). 2072-2073/2012 (IV-A) RP(C) No. 2643/2014 in SLP(C) No. 7921/2014 (IV-A) CIVIL APPEAL No(s). 166/2018 (III-A) CIVIL APPEAL No(s). 8922/2013 (IV-A CIVIL APPEAL No(s). 8532/2013 (III) SLP(C) No(s). 13023/2014 (IV-A) SLP(C) No(s). 17645/2014 (IV-A) SLP(C) No(s). 13024/2014 (IV-A) SLP(C) No(s). 766/2015 (IV-A) SLP(C) No(s). 2373/2015 (IV-A) SLP(C) No(s). 9144/2015 (IV-A) SLP(C) No(s). 10814/2015 (IV-A) SLP(C) No(s). 13364/2015 (IV-A) SLP(C) No(s). 13363/2015 (IV-A) SLP(C) No(s). 17384/2015 (IV-A) SLP(C) No(s). 17379/2015 (IV-A) SLP(C) No(s). 17387/2015 (IV-A) SLP(C) No(s). 17382/2015 (IV-A) SLP(C) No(s). 17385/2015 (IV-A) SLP(C) No(s). 19150/2015 (IV-A) SLP(C) No(s). 28568/2015 (IX) CIVIL APPEAL No(s). 2406-2407/2016 (IV-A) CIVIL APPEAL No(s). 829/2018 (IV-A) CIVIL APPEAL No(s). 2271/2018 (IV-A) SLP(C) No(s). 10915/2018 (IV-A) CIVIL APPEAL No(s). 11306/2013 (III) CIVIL APPEAL No(s). 5974-5977/2012 (IX) CIVIL APPEAL No(s). 8291/2015 (III) CIVIL APPEAL No(s). 1426/2016 (III) CIVIL APPEAL No(s). 4450/2016 (III) CIVIL APPEAL No(s). 4451/2016 (III) CIVIL APPEAL No(s). 1436/2016 (III) CIVIL APPEAL No(s). 2691/2016 (III) CIVIL APPEAL No(s). 2408/2016 (III) CIVIL APPEAL No(s). 3281/2016 (III) CIVIL APPEAL No(s). 5000/2016 (III) CIVIL APPEAL No(s). 3280/2016 (IV-A) CIVIL APPEAL No(s). 5001/2016 (III) CIVIL APPEAL No(s). 4230/2016 (III) CIVIL APPEAL No(s). 3904/2016 (III) CIVIL APPEAL No(s). 5475/2016 (III) CIVIL APPEAL No(s). 4999/2016 (III) CIVIL APPEAL No(s). 9514/2017 (III) Diary No. 22813/2017 (IX) 6 CIVIL APPEAL No(s). 10903/2014 (III) CIVIL APPEAL No(s). 10905/2014 (III) CIVIL APPEAL No(s). 3797/2014 (III) CIVIL APPEAL No(s). 6578/2015 (III) CIVIL APPEAL No(s). 3796/2014 (III) SLP(C) No(s). 17543/2015 (III) CIVIL APPEAL No(s). 2003/2014 (III) CIVIL APPEAL No(s). 11304/2013 (III) CIVIL APPEAL No(s). 11305/2013 (III) CIVIL APPEAL No(s). 11303/2013 (III) CIVIL APPEAL No(s). 5487/2015 (III) CIVIL APPEAL No(s). 6516/2015 (III) CIVIL APPEAL No(s). 18774/2017 (III) SLP(C) No(s). 21848/2012 (IV-A) CIVIL APPEAL No(s). 9654/2013 (III-A) CIVIL APPEAL No(s). 8036/2016 (III) CIVIL APPEAL No(s). 8037/2016 (III) CIVIL APPEAL No(s). 8042/2016 (III) CIVIL APPEAL No(s). 8038/2016 (III) CIVIL APPEAL No(s). 8040/2016 (III) CIVIL APPEAL No(s). 8039/2016 (III) CIVIL APPEAL No(s). 8044/2016 (III) CIVIL APPEAL No(s). 8041/2016 (III) CIVIL APPEAL No(s). 8043/2016 (III) CIVIL APPEAL No(s). 1009/2014 (III) CIVIL APPEAL No(s). 1010/2014 (III) SLP(C) No(s). 1561/2018 (III) SLP(C) No(s). 22586/2017 (III) SLP(C) No(s). 18873/2017 (III) SLP(C) No(s). 18872/2017 (III) SLP(C) No(s). 19576/2017 (III) SLP(C) No(s). 28941/2017 (III) SLP(C) No(s). 7116/2013 (III) CIVIL APPEAL No(s). 4016/2014 (III) CIVIL APPEAL No(s). 10603/2014 (III) CIVIL APPEAL No(s). 10780/2014 (III) CIVIL APPEAL No(s). 10781/2014 (III) CIVIL APPEAL No(s). 10782/2014 (III) CIVIL APPEAL No(s). 10783/2014 (III) CIVIL APPEAL No(s). 6405/2015 (IV) CIVIL APPEAL No(s). 6406/2015 (IV) CIVIL APPEAL No(s). 3798/2014 (III) CIVIL APPEAL No(s). 14272/2015 (III) CIVIL APPEAL No(s). 929/2016 (III) CIVIL APPEAL No(s). 7920/2013 (III) CIVIL APPEAL No(s). 6120/2018 (XIV) CIVIL APPEAL No(s). 6119/2018 (XIV) Diary No. 13952/2018 (XIV) CIVIL APPEAL No(s). 6776/2018 (XIV) CIVIL APPEAL No(s). 14555/2015 (III) CIVIL APPEAL No(s). 14573/2015 (III) CIVIL APPEAL No(s). 14575/2015 (III) CIVIL APPEAL No(s). 14572/2015 (III) 7 CIVIL APPEAL No(s). 14561/2015 (III) CIVIL APPEAL No(s). 14558/2015 (III) CIVIL APPEAL No(s). 14557/2015 (III) CIVIL APPEAL No(s). 14559/2015 (III) CIVIL APPEAL No(s). 14560/2015 (III) CIVIL APPEAL No(s). 10235/2014 (III) CIVIL APPEAL No(s). 10236/2014 (III) CIVIL APPEAL No(s). 6402/2015 (III) CIVIL APPEAL No(s). 6403/2015 (III) CIVIL APPEAL No(s). 5110/2015 (III) CIVIL APPEAL No(s). 10237/2014 (III) CIVIL APPEAL No(s). 5100/2015 (III) CIVIL APPEAL No(s). 5488/2015 (III) CIVIL APPEAL No(s). 5132/2015 (III) CIVIL APPEAL No(s). 6111/2015 (III) CIVIL APPEAL No(s). 6716/2015 (III) CIVIL APPEAL No(s). 7246/2015 (III) CIVIL APPEAL No(s). 4529/2014 (III-A) CIVIL APPEAL No(s). 5519/2014 (III-A) CIVIL APPEAL No(s). 3107/2016 (IV-A) CIVIL APPEAL No(s). 3900/2016 (IV-A) CIVIL APPEAL No(s). 20961/2017 (III-A) CIVIL APPEAL No(s). 1617/2018 (III-A) CIVIL APPEAL No(s). 13764/2015 (III-A) CIVIL APPEAL No(s). 13765/2015 (III-A) SLP(C) No(s). 19431/2014 (IV-A) CIVIL APPEAL No(s). 13442/2015 (III) CIVIL APPEAL No(s). 2108/2016 (XII-A) CIVIL APPEAL No(s). 2109/2016 (XII-A) CIVIL APPEAL No(s). 2110/2016 (XII-A) CIVIL APPEAL No(s). 3475/2016 (XII-A) CIVIL APPEAL No(s). 4229/2016 (XII-A) CIVIL APPEAL No(s). 3251/2016 (XII-A) CIVIL APPEAL No(s). 6071/2016 (XII-A) CIVIL APPEAL No(s). 9056/2016 (XII-A) CIVIL APPEAL No(s). 2630/2017 (III-A) CIVIL APPEAL No(s). 3370/2017 (III-A) CIVIL APPEAL No(s). 10605/2014 (III) CIVIL APPEAL No(s). 10604/2014 (III) CIVIL APPEAL No(s). 10606/2014 (III) SLP(C) No(s). 9866/2015 (IV-A) SLP(C) No(s). 22951/2015 (IV-A) SLP(C) No(s). 12914/2015 (IV-A) SLP(C) No(s). 10781/2015 (IV-A) SLP(C) No(s). 12915/2015 (IV-A) SLP(C) No(s). 14444/2015 (IV-A) SLP(C) No(s). 22379/2015 (IV-A) SLP(C) No(s). 24218/2015 (IV-A) SLP(C) No(s). 25344/2015 (IV-A) SLP(C) No(s). 736/2016 (IV-A) SLP(C)...CC No(s). 12561/2016 (IV-A) CIVIL APPEAL No(s). 4304/2018 (III) CIVIL APPEAL No(s). 4305/2018 (III) 8 Diary No. 6150/2018 (IX) SLP(C) No. 13844/2018 (IX) Civil Appeal No(s). 10474/2014 (III) C.A. No. 2538/2016 (III) C.A. No. 9321/2016 (III) C.A. No. 8294/2016 (III) C.A. No. 11345/2016 (III) C.A. No. 3292/2017 (III) C.A. No. 3818/2017 (IV-A) SLP(C) No. 023300 / 2017 (IX) (IA No.49756/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 17512/2017 (IX) C.A. No. 9491/2017 (III) C.A. No. 10420/2017 (III) C.A. No. 18739/2017 (IV-A) C.A. No. 20914/2017 (III) Civil Appeal No(s). 9162/2015 (III) C.A. No. 9161/2015 (III) C.A. No. 9163/2015 (III) SLP(C) No. 17010/2017 (IX) (FOR ADMISSION and I.R. and IA No.51265/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21127/2017 (IX) (FOR ADMISSION and I.R. and IA No.58410/2017-CONDONATION OF DELAY IN FILING and IA No.58411/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 23479/2017 (IX) (IA No.64058/2017-CONDONATION OF DELAY IN FILING and IA No.64064/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 11208/2017 (III) C.A. No. 9953/2017 (III) C.A. No. 2595/2015 (III) SLP(C) 4711/2015 (IV-A) C.A. NO. 58/2017 (III) C.A. No. 61/2017 (III) C.A. No. 59/2017 (III) C.A. No. 63/2017 (III) C.A. No. 60/2017 (III) C.A. No. 65/2017 (III) C.A. No. 62/2017 (III) C.A. No. 64/2017 (III) C.A. No. 4647/2018 (III) SLP(C) No(s). 26752/2015 (III) SLP(C) No(s). 34929/2017 (III) C.A. No. 2451/2017 (III) C.A. No. 2452/2017 (III) SLP(C) No(s). 30284/2015 (XIV) SLP(C) No(s). 34987/2015 (XIV) SLP(C) No(s). 31311/2015 (XIV) SLP(C) No(s). 31295/2015 (XIV) SLP(C) No(s). 30283/2015 (XIV) SLP(C) No(s). 31297/2015 (XIV) SLP(C) No(s). 796/2016 (III) 9 SLP(C) No(s). 31431/2016 (IX) SLP(C) No(s). 23322/2016 (IX) SLP(C) No(s). 31428/2016 (IX) SLP(C) No(s). 27256/2016 (IX) SLP(C) No(s). 33736/2016 (XIV) SLP(C) No(s). 34142/2016 (III) SLP(C) No(s). 34890/2016 (IV-B) SLP(C) No(s). 197/2017 (IX) SLP(C) No(s). 3138/2017 (III) SLP(C) No(s). 3136/2017 (III) SLP(C) No(s). 6896/2017 (XIV) SLP(C) No(s). 5149/2017 (XIV) SLP(C) No(s). 5190/2017 (IV-B) SLP(C) No(s). 5189/2017 (IV-B) SLP(C) No(s). 14465/2017 (IV-B) SLP(C)….CC No(s). 8612/2017 (XIV) SLP(C)….CC No(s). 8215/2017 (XIV) SLP(C) No(s). 19322/2017 (XIV) SLP(C)..CC No(s). 8924/2017 (XIV) SLP(C) No(s). 14604/2017 (IV-B) SLP(C) No(s). 15229/2017 (IV-B) SLP(C) No(s). 15597/2017 (IV-B) SLP(C) No(s). 17646/2017 (IV-B) SLP(C) No(s). 27280/2017 (IV-B) SLP(C) No(s). 19841/2017 (IV-B) SLP(C) No(s). 720/2018 (XIV) SLP(C) No(s). 27498/2017 (XIV) SLP(C) No(s). 29991/2017 (IV-B) SLP(C) No(s). 30215/2017 (XIV) CIVIL APPEAL No(s). 18595/2017 (XVII) CIVIL APPEAL No(s). 18474/2017(IV) SLP(C) No(s). 722/2018 (IV-B) SLP(C) No(s). 31873/2017 (IV-B) SLP(C) No(s). 32081/2017 (XIV) SLP(C) No(s). 31720/2017 (IV-B) SLP(C) No(s). 31718/2017 (IV-B) SLP(C) No(s). 32236/2017 (XIV) CIVIL APPEAL No(s). 19861/2017 (IV) SLP(C) No(s). 33218/2017 (IV-B) SLP(C) No(s). 729/2018 (IV-B) Diary No. 40816/2017 (IV-B) SLP(C) No(s). 2250/2018 (IV-B) SLP(C) No(s). 12200/2018 (XIV) SLP(C) No(s). 2486/2018 (XIV) SLP(C) No(s). 4186/2018 (XIV) SLP(C) No(s). 4191/2018 (XIV) SLP(C) No(s). 12202/2018 (XIV) SLP(C) No(s). 12204/2018 (XIV) Diary No. 4363/2018 (XIV) Diary No. 6113/2018 (IV-B) Diary No. 8704/2018 (IV-B) SLP(C) No(s). 16644/2018 (IV-B) SLP(C) No(s). 16889/2018 (XIV) 10 SLP(C) No(s). 16245/2018 (XIV) Diary No. 22819/2018 (XIV) C.A. No. 2542/2018 (III) C.A. No. 2543/2018 (III) SLP(C) No. 34997-35001/2015 (IV-A) SLP(C) No. 35669-35671/2015 (IV-A) SLP(C) No. 35004-35005/2015 (IV-A) SLP(C) No. 35314-35315/2015 (IV-A) SLP(C) No. 489-491/2016 (IV-A) SLP(C) No. 1253-1254/2018 (XI) (FOR ADMISSION and I.R. and IA No.138944/2017-CONDONATION OF DELAY IN FILING and IA No.138946/2017-EXEMPTION FROM FILING O.T.) C.A. No. 65/2016 (III) C.A. No. 4452/2016 (III) C.A. No. 3186/2015 (IV-A) C.A. No. 3187/2015 (IV-A) C.A. No. 3222/2015 (IV-A) C.A. No. 5103/2015 (IV-A) C.A. No. 8295/2015 (III) C.A. No. 8297/2015 (III) C.A. No. 8296/2015 (III) C.A. No. 1404/2016 (IV-A) C.A. No. 1407/2016 (IV-A) C.A. No. 4433/2016 (IV-A) C.A. No. 3286/2016 (IV-A) C.A. No. 3176/2016 (IV-A) C.A. No. 4750/2016 (IV-A) C.A. No. 4445/2016 (IV-A) C.A. No. 12279/2016 (IV-A) C.A. No. 5420/2016 (IV-A) C.A. No. 8035/2016 (III) C.A. No. 11288/2016 (XI-A) C.A. No. 11986/2016 (III) C.A. No. 1253/2017 (IV-A) C.A. No. 1252/2017 (IV-A) C.A. No. 18433/2017 (XV) C.A. No. 11189/2017 (XV) (IA No.76749/2017-CONDONATION OF DELAY IN FILING) C.A. No. 12852/2017 (XV) (FOR ADMISSION and I.R. and IA No.83593/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 26520/2017 (XV) (IA No.89055/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 26524/2017 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 94125/2017 C.A. No. 21553/2017 (XV) SLP(C) No. 30831/2017 (XV) (IA No.110781/2017-CONDONATION OF DELAY IN FILING) C.A. No. 18432/2017 (XV) (FOR ADMISSION and I.R. and IA No.107830/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 9944/2015 (IV-A) SLP(C) No. 9945/2015 (IV-A) 11 SLP(C) No. 9947/2015 (IV-A) SLP(C) No. 9946/2015 (IV-A) SLP(C) No. 13361/2015 (IV-A) SLP(C) No. 13360/2015 (IV-A) C.A. No(s). 3286/2017 C.A. No. 3288/2017 (III) C.A. No. 3287/2017 (III) C.A. No. 3290/2017 (III) C.A. No. 3289/2017 (III) C.A. No. 3291/2017 (III) SLP(C) No. 16826/2016 (IV-A) C.A. No. 11277/2016 (III) C.A. No. 8423/2016 (III) C.A. No. 882/2017 (III) C.A. No. 4745/2016 (III) C.A. No. 3921/2016 (III) C.A. No. 11278/2016 (III) C.A. No. 11280/2016 (III) C.A. No. 11279/2016 (III) C.A. No. 11342/2016 (III) C.A. No. 9496/2017 (III) C.A. No. 9513/2017 (III) C.A. No. 10480/2017 (III) C.A. No. 10481/2017 (III) (IA No.66415/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10479/2017 (III) (IA No.60246/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 17015/2017 (III) (IA No.100322/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 16158/2017 (III) C.A. No. 21767/2017 (III) (IA No.125672/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11002/2018 (IX) (Only SLP (C) No. 11002/2018 to be listed before the Registrar Court on 18.07.2018) Diary No(s). 11594/2018 (IX) ( IA No.55404/2018-CONDONATION OF DELAY IN FILING and IA No.55405/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3619/2016 (III) C.A. No. 5436/2016 (IV) C.A. No. 6374/2016 (XVI) C.A.No(s). 6931/2017 (III) C.A. No. 5524/2017 (III) C.A. No. 6058/2017 (III) C.A. No. 8418/2016 (IV-A) C.A. No. 9120/2017 (IV-A) C.A. No. 13772/2015 (XVI) C.A. No. 9781-9782/2017 (XVI) C.A. No. 9920/2016. SLP(C) No. 18569/2018 (III) SLP(C) No. 22955/2014 (Iva) (FOR ADMISSION and I.R. and IA No.76268/2018-CONDONATION OF DELAY IN FILING) 12 SLP(C) No. 18570/2018 (III) (FOR ADMISSION and I.R. and IA No.77479/2018-CONDONATION OF DELAY) SLP(C) No. 3533/2017 (III) SLP(C) No. 8371/2017 SLP(C) No. 20239/2017 (III) SLP(C) No. 546/2018 (III) SLP(C) No. 5147/2017 (III) SLP(C) No. 28256/2017 (III) SLP(C) No. 21941/2017 (IX) C.A. No. 4834/2017 (III) C.A. No. 4836/2017 (III) SLP(C) No. 32885/2017 (III) SLP(C) No. 552/2018 (III) SLP(C) No. 551/2018 (III) SLP(C) No. 570/2018 (III) SLP(C) No(s).21800/2017 (III) CIVIL APPEAL No(s). 21808/2017 (III) SLP(C) No(s). 33532/2017 (III) CIVIL APPEAL No(s). 437/2018 (III) CIVIL APPEAL No(s). 4656/2018 (III) CIVIL APPEAL No(s). 4657/2018 (III) CIVIL APPEAL No(s). 4658/2018 (III) SLP(C) No(s). 4659/2018 (III) SLP(C) No(s). 2874/2018 (III) SLP(C) No(s). 860/2018 (III) SLP(C) No(s). 1102/2018 (III) SLP(C) No(s). 1321/2018 (III) SLP(C) No(s). 4830/2018 (III) CIVIL APPEAL No(s). 5605/2018 (III) SLP(C) No(s). 6403/2017 (III) CIVIL APPEAL No(s). 3664/2017 (III-A) SLP(C) No(s). 13740/2017 (III) SLP(C) No(s). 13741/2017 (III) SLP(C) No(s). 15260/2017 (III) SLP(C) No(s). 10833/2018 (III) SLP(C) No(s). 10834/2018 (III) SLP(C) No(s). 13119/2018 (III) SLP(C) No(s). 13118/2018 (III) SLP(C) No(s). 5927/2018 (III) SLP(C) No(s). 9597/2018 (III) SLP(C) No(s). 10082/2018 (III) SLP(C) No(s). 10997/2018 (III) Counsel for the parties:- Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mr. B.V.B. Das, AOR Mr. Sarthak Raizada, Adv. Ms. Anil Katiyar, AOR Mr. Salil Kapoor, Adv. 13 Mr. Sanat Kapoor, Adv. Ms. Asha Tyagi, Adv. Mr. C. Kannan, Adv. Mr. Vinodh Kanna B., Adv. Mr. B. Ramana Murthy, Adv. Ms. Premlata Bansal, Sr. Adv. Mr. Jagjit Singh Chhabra, Adv. Mr. Aarohi Bhalla, Adv. Mr. Chandan Kumar Mandal, Adv. Ms Sujata Kurdukar, Adv. Mr. Sunil Goel, Adv. Mr. Tanuj Agarwal, Adv. Ms. Swati Bharadwaj, Adv. Mr. Hasan Murtaza, Adv. Mr. Rajesh Kumar, Adv. Mr. E.C. Agrawla, Adv. Ms. Pragya Baghel, Adv. Mr. Tata Krishna, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, Adv. Mr. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Kunal Verma, Adv. Mr. Piyush Bhardwaj, Adv. Mm/s. Parekh & Co. Mr. K.V. Mohan, Adv. Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Mohit D. Ram, Adv. Mr. Mohammed Sadique T.A., Adv. Mr. Kamlendra Mishra, Adv. Mr. Mohan Pandey, Adv. 14 Mr. Tushar Bakshi, Adv. Mr. Nishit Agrawal, Adv. Mr. Sunil Kumar Verma, Adv. Mr. Varun Sarin, Adv. Mr. Manish J. Shah, Adv. Mr. D.N. Ray, Adv. Mr. Tushar Hemani, Adv. Mr. Lokesh K. Choudhary, Adv. Ms. Disha Ray, Adv. Mr. Dillip Kumar Nayak, Adv. Ms. Sumita Ray, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Gunnam Venkateswara Rao, Adv. M/s. Gagrat & Co. Mr. A.N. Arora, Adv. Ms. Jesal Wahi, Adv. Mr. Santosh Krishnan, Adv. Mr. V.N. Raghupathy, Adv. Mr. Gunnam Venkateswara Rao, Adv. Mr. Ashok Panigrahi, Adv. Mr. Anmol Taval, Adv. Mr. Rohit Gosh, Adv. Mr. Kshitij Vaibhav, Adv. Ms. Vina Gupta, Adv. Mr. Satyen Sethi, Adv. Mr. Arta Trana Panda, Adv. Ms. Gargi Sethee, Adv. Mr. Rameshwar Pr. Goyal, Adv. Mr. G. Venkateswara Rao, Adv. Mr. Ram Prasad, Adv. Mr. Jayant Mohan, Adv. Mr. Sanjay Jain, Adv. Mr. E.M.S. Anam, Adv. Mr. James P. Thomas, Adv. 15 Ms. Supreeta Sharanagouda, Adv. Mr. Senthil Jagadeesan, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Mathai M. Paikaday, Sr. Adv. Mr. K. Ramesh, Adv. Mr. Shishir Punaki, Adv. Mr. Sanjay Jain, Adv. Mr. James P. Thomas, Adv. Mr. Sachit Jolly, Adv. Ms. Anuradha Dutt, Adv. Ms. Fereshte D. Sethna, Adv. Ms. Vijayalakshmi Menon, Adv. Mr. Kunal Dutt, Adv. Mr. K.R. Pradeep, Adv. Ms. Archana Sachdeva, Adv. Ms. Girija G.P., Adv. Mr. Prakash Kapur, Adv. Mr. Kabir Mathi, Adv. Ms. Jesal Wahi, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Amar Dave, Adv. Mr. P.S.Sudheer, Adv. Mr. Rishi Maheshwari, Adv. Mr. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Ms. Y. Nachiar, Adv. Mr. S. Ravishankar, Adv. Mr. Vivek Sharma, Adv. Ms. Ashwini Chandrasekaran, Adv. Mr. Abhishek Anand, Adv. Mr. M.P. Devanath, Adv. Mr. Praveen Kumar, Adv. Mr. Naresh Kumar, Adv. Ms. Manisha T. Karia, Adv. Ms. Saumya, Adv. Mr. Shanshank S. Mangal, Adv. Mr. R.K. Patel, Adv. Dr. Manish Singhvi, Adv. 16 Mr. Om Prakash Ajit Singh Parihar, Adv. Mr. Amar Dave, Adv. Mr. P.S. Sudheer, Adv. Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Ms. Nachiketa Joshi, Adv. Ms. M.S. Anushree Prashit Kapadia, Adv. Ms. Priyanka Rathi, Adv. Mr. Vimal Tiwari, Adv. Mr. Aditya Sharma, Adv. Ms. Swati Bhardwaj, Adv. Mr. Abhiram Naik, Adv. Mr. Sarthak Gaur, Adv. Mr. Rajesh Kumar, Adv. Mr. Aashish Bernard, Adv. Mr. Rahul Krishna, Adv. Mr. Vinod Kumar, Adv. Ms. Radha Rangaswamy, Adv. Mr. Pretesh Kapur, Adv. Mr. Dhruv Mehta, Sr. Adv. Mr. Ashish Wad, Adv. Ms. Jayashre Wad, Adv. Mr. Sidharth Mahajan, Adv. Ms. Sukriti Jaggi, Adv. Mr. Puneet Jain, Adv. Ms. Christi Jain, Adv. Mr. Abhinav Gupta, Adv. Mr. Harsh Jain, Adv. Ms. Vinita, Adv. Ms. Pratibha Jain, Adv. Mr. Rashmikumar Manilal Vithlani, Adv. Mr. Punit Dutt Tyagi, Adv. Ms. Namita Choudhary, Adv. Ms. Kaveeta Wadia, Adv. Mr. Arvind P. Datar, Sr. Adv. Ms. Mohna, Adv. Ms. Geetali Talukdar, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sarma, Adv. Ms. Niharika, Adv. 17 Mr. U.A. Rana, Adv. Mr. Himanshu Mehra, Adv. Mr. A.P. Sinha, Adv. Mr. Brajesh Kumar, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Kaustubh Shukla, Adv. Mr. Abhay Singh, Adv. Mr. M.P.Vinod, Adv. Mr. Atul Shankar Vinod, Adv. Mr. Dileep Pillai, Adv. Mr. Ajay Kumar Jain, Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Sahil Narang, Adv. Mr. Anupinder Jassal, Adv. Mr. Sanjeev K. Kapoor, Adv. Mr. Tarun Gulati, Adv. Ms. Ishita Farsaiya, Adv. Mr. Kishore Kunal, Adv. Mr. Neilhildreth, Adv. Mr. Shashi Mathews, Adv. Mr. Anupam Mishra, Adv. Mr. Himanshu Sinha, Adv. Mr. Bhuvan D., Adv. Mr. Jafar Alam, Adv. Mr. Sriharsh N. B, Adv. Mr. Ashutosth Garg, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, Adv. Ms. Rashi Khanna, Adv. Mr. Y. Pareek, Adv. Mr. Prakash Kumar, Adv. Mr. Rahul Gupta, Adv. Mr. M.C. Dhingra, Adv. Mr. Syed Jafar Alam, Adv. Mr. Robin R. David, Adv. Mr. Febin V. Mathew, Adv. M/s. Dua Associates Mr. Rajiv Ranjan Dwivedi, Adv. 18 Mr. Saurabh Ajay Gupta, Adv. Mr. A. Venayagam Balan, Adv. Mr. Ambhoj Kumar Sinha, Adv. Mr. Meka Venkatarama Krishna, Adv. Ms. Sriparna Dutta Choudhury, Adv. Mr. Saransh Jain, Adv. Mr. Deepak Prakash, Adv. Mr. Vishal Somany, Adv. Mr. Subhash Chandran K.R., Adv. Ms. Sree Devi, Adv. Ms. Yanmi Phazang, Adv. Mr. Raneev Dakiya, Adv. Ms. Teetasha Banerjee, Adv. Mr. Nachiketa Vajpayee, Adv. Mr. Subhash Choudhary, Adv. Mr. Dwaneesh, Adv. Mr. Aneesh Mittal, Adv. Ms. Shreya Sharma, Adv. Mr. Sanjay Jhanwar, Adv. Mr. Rajat Sharma, Adv. Mr. Tarun Gupta, Adv. Dr. Rakesh Gupta, Adv. Mr. Somil Agarwal, Adv. Ms. Monika Ghai, Adv. Mr. Ambhoj Kumar Sinha, Adv. Mr. Ajay Bhargava, Adv. Mr. Rony John, Adv. Ms. Shweta Kabra, Adv. M/s. Khaitan & Co. AOR Mr. Saurabh Ajay Gupta, Adv. Mr. Nishant Bishnoi, Adv. Ms. Srishti Prabhakar, Adv. Mr. Rajul Patel, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Ms. Hemantika Wahi, Adv. Ms. Jesal Wahi, Adv. Ms. Puja Singh, Adv. Mr. Kabir Hathi, Adv. Ms. Vishakha, Adv. Ms. Mamta Singh, Adv. Mr. Mohit Chaudhary, Adv. 19 Mr. Ashok A.Kulkarni, Adv. Mr. Kunal Sachdeva, Adv. Mr. Balwinder Singh Suri, Adv. Ms. Garima Sharma, Adv. Mr. Jay Savla, Adv. Ms. Renuka Sahu, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Rajeev K. Panday, Adv. Mr. Rajeev M. Roy, Adv. Mr. P. Srinivasan, Adv. Mr. Chirag M. Shroff, Adv. Ms. Neha Sangwan, Adv. Mr. P.K. Manohar, Adv. Mr. Gopal Jain, Sr. Adv. Mr. Chinmayee Chandra, Adv. Mr. Prashanti Rao, Adv. Mr. Rustom B. Hathikhanawala, Adv. Mr. Rounak Jain, Adv. Mr. A.V. Rangam, Adv. Mr. Buddy A. Ranganadhan, Adv. Mr. Inder Paul Bansal, Adv. Mr. Vivek Bansal, Adv. Mr. Haresh Raichura, Adv. Mr. Nishant Singla, Adv. Mr. Ajay Sharma, Adv. Mr. Naveen R. Nath, Adv. Mr. Naveen Kumar, Adv. Mr. Pallav Mongia, Adv. Mr. R. Ayyam Perumal, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. K. Ravi, Adv. Mr. M.S.M. Asaithambi, Adv. Mr. Atul Sharma, Adv. Mr. C. Kannan, Adv. Ms. Sripradha Krishnan, Adv. 20 Mr. Siddharth Bhatnagar, Adv. Mr. Sidharth Mohan, Adv. Mr. Nirmesh Dube, Adv. Mr. R.P. Bhatt, SR. Adv. Mr. Santhosh Krishnan, Adv. Mr. Mukul Kumar, Adv. Ms. Charu Mathur, Adv. Mr. K.J. John & Co. Mr. Ayush Sharma, Adv. Mr. S. Ravi Shankar, Adv. Ms. Bindi Girish Dave, Adv. Mr. K.R. Sasiprabhu, Adv. Ms. Somiran Sharma, Adv. Mr. Vishnu Sharma, Adv. Mr. Nikhil Nayyar, Adv. Mr. N. Sai Vinod, Adv. Mr. Dhananjay Baijal, Adv. Mr. Divyanshu Rai, Adv. Ms. Yanunah Nachiar, Adv. Mr. S. Ravi Shankar, Adv. Mr. Siddharth Mittal, Adv. Mr. Nayan Nepal, Adv. Ms. Usha Nandini, Adv. Mr. Aishwarya Kumar, Adv. Mr. Aditya, Adv. Mr. T. Singh, Adv. Mr. Rajiv Tyagi, Adv. Mr. Preteesh Kapoor, Adv. Mr. Ashok Kulkarni, Adv. Mr. Kshitij Vaibhav, Adv. Ms. Bina Gupta, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sarma, Adv. Ms. Niharika, Adv. Mr. Kamal Sawhney, Adv. 21 Mr. Prashant Meharchandani, Adv. Ms. Pooja Dhar, Adv. Mr. Kamal Mohan Gupta, Adv. Mr. Pallav Mongia, Adv. Mr. Sabyasachi Bhaduri, Adv. Ms. Arti Singh, Adv. Ms. Pooja Singh, Adv. Mr. Nageshwar Rao, Adv. Mr. Sandeep Karhail, Adv. Ms. Sherry Goyal, Adv. Mr. Pukhram Ramesh Kumar, Adv. Mr. K. Amrit Sharma, Adv. Ms. Ruby Singh Ahuja, Adv. Mr. Anupam Prakash, Adv. Mr. Shubham Saigal, Adv. Ms. Manik Karanjawala, Adv. Mr. Mayank Nagi, Adv. Mr. Shekhar Prit Jha, Adv. Meharia & Company Mr. Jatin Zaveri, Adv. Mr. Neel Kamal Mishra, Adv. Ms. Kavita Jha, Adv. Mr. Vaibhav Kulkarni, Adv. Mr. Shahid Anwar, AOR Mr. Gaurav Sharma, AOR Mr. T. Mahipal, Adv. Ms. Puja Sharma, Adv. Ms. Mridula Ray Bharadwaj, Adv. Mr. Rajeev Maheshwaranand Roy, Adv. Mr. Rakesh K. Sharma, Adv. Mr. Nirnimesh Dube, Adv. Mr. Rahul Gupta, AOR Mr. Pallav Mongia, AOR Mr. R. Chandrachud, Adv. Ms. Astha Tyagi, Adv. Ms. Anangha S. Desai, Adv. Ms. Archana Sahadeva, AoR Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following 22 O R D E R The Registry has listed these matters on the ground that the tax effect is less than Rs. 1 Crore and, therefore, as per the Circular of the CBDT, these are not pressed by the Income tax Department and are to be dismissed on the ground of low tax effect. In response, the Income Tax Department has handed over the statement which is in three Annexures. Annexure-A gives the list of those cases where the tax effect is above Rs. 1 Crore. Annexure-C mentions certain cases wherein tax effect is less than Rs. 1 Crore, but as per the Department these are not covered by the Notification and come under the exception clause of the said Notification. The Registry shall put on the website of the Supreme Court the list of cases mentioned in Annexure-A and Annexure-C, as supplied by learned ASG, so that the counsel for the assesses are able to verify the same. List the matters mentioned in Annexure-A and Annexure-C on 25.09.2018. The following special leave petitions/appeals mentioned in Annexure-B are de-tagged as they are filed by the assessees. CIVIL APPEAL No(s). 4935/2012 (XI-A) CIVIL APPEAL No(s). 4934/2012 (XI-A) CIVIL APPEAL No(s). 4936/2012 (XI-A) CIVIL APPEAL No(s). 4933/2012 (XI-A) CIVIL APPEAL No(s). 5568/2012 (XI-A) CIVIL APPEAL No(s). 5321-5322/2012 (XI-A) CIVIL APPEAL No(s). 2743-2746/2013 (XI-A) CIVIL APPEAL No(s). 5460-5461/2013 (III-A) CIVIL APPEAL No(s). 7101-7102/2017 (XI-A) SLP(C) No(s). 22875-22881/2017 (XI) CIVIL APPEAL No(s). 8906/2012 (III) CIVIL APPEAL No(s). 8907/2012 (III) CIVIL APPEAL No(s). 2072-2073/2012 (IV-A) RP(C) No. 2643/2014 in SLP(C) No. 7921/2014 (IV-A) SLP(C) No(s). 21848/2012 (IV-A) SLP(C) No(s). 19431/2014 (IV-A) SLP(C) No. 34997-35001/2015 (IV-A) SLP(C) No. 35669-35671/2015 (IV-A) SLP(C) No. 35004-35005/2015 (IV-A) SLP(C) No. 35314-35315/2015 (IV-A) SLP(C) No. 489-491/2016 (IV-A) SLP(C) No. 1253-1254/2018 (XI) C.A. No. 9920/2016 23 C.A. No. 9781-9782/2017. The above mentioned special leave petitions/appeals shall be listed in usual course. CIVIL APPEAL NO(S).2916/2012, CIVIL APPEAL NO. 6173/2016, SLP(C) NO. 21852/2012, S.L.P.(C)...CC NO. 1764/2017, CIVIL APPEAL NO(S). 4173/2012, CIVIL APPEAL NO(S). 4177/2012, CIVIL APPEAL NO(S). 6190/2013, SLP(C) NO(S). 9870/2014, CIVIL APPEAL NO(S). 8922/2013, CIVIL APPEAL NO(S). 8532/2013, SLP(C) NO(S). 9144/2015, SLP(C) NO(S). 17384/2015, SLP(C) NO(S). 17379/2015, SLP(C) NO(S). 17382/2015, SLP(C) NO(S). 17385/2015, CIVIL APPEAL NO(S). 2406-2407/2016, SLP(C) NO(S). 10915/2018, SLP(C) NO.5223/2013, CIVIL APPEAL NO.4529/2014, CIVIL APPEAL NO.3900/2016, CIVIL APPEAL NO.20961/2017, CIVIL APPEAL NO.1617/2018, CIVIL APPEAL NO.2109/2016, CIVIL APPEAL NO.3475/2016, CIVIL APPEAL NO.4229/2016, CIVIL APPEAL NO.6071/2016, CIVIL APPEAL NO.2630/2017, CIVIL APPEAL NO.3370/2017, CIVIL APPEAL NO.3186/2015,CIVIL APPEAL NO.5103/2015, CIVIL APPEAL NO.1404/2016, CIVIL APPEAL NO.1407/2016, CIVIL APPEAL NO.3286/2016, CIVIL APPEAL NO.3176/2016, CIVIL APPEAL NO.4750/2016, CIVIL APPEAL NO.4445/2016, CIVIL APPEAL NO.5420/2016, CIVIL APPEAL NO.8035/2016, CIVIL APPEAL NO.1253/2017, CIVIL APPEAL NO.1252/2017, CIVIL APPEAL NO.12852/2017, SLP (C) NO. 26520/2017, SLP (C) NO. 26524/2017, SLP (C) NO. 26746/2012, CIVIL APPEAL NO.8520/2014, CIVIL APPEAL NO.6361/2014, CIVIL APPEAL NO.7335/2013, CIVIL APPEAL NO.7336/2013, CIVIL APPEAL NO.7342/2013, CIVIL APPEAL NO.1608/2009, CIVIL APPEAL NO.7217/2010, CIVIL APPEAL NO.7216/2011, CIVIL APPEAL NO.5384/2015, SLP (C) CC....NO. 4159/2017, SLP (C) NO. 9638/2018, CIVIL APPEAL NO.3888/2010, CIVIL APPEAL NO.1954/2011, CIVIL APPEAL NO.2532/2011, CIVIL APPEAL NO.14096/2015, CIVIL APPEAL NO.10442/2017, SLP (C) NO.20728/2017, CIVIL APPEAL NO.10438/2017, CIVIL APPEAL NO.10209/2010, CIVIL APPEAL NO.10481/2010, CIVIL APPEAL NO.8529/2014, CIVIL APPEAL NO.8530/2014, CIVIL APPEAL NO.8012/2014, SLP (C) NO. 28609/2014, SLP (C) NO.29659/2014, SLP (C) NO.29229/2014, SLP (C) NO.33661/2014, SLP (C) NO.12560/2015, CIVIL APPEAL NO. 3268/2015, SLP (C) NO. 12447/2017, SLP (C) NO. 13167/2018, CIVIL APPEAL NO.242/2012, CIVIL APPEAL NO. 72/2014, CIVIL APPEAL NO. 3697/2012,CIVIL APPEAL NOS. 2590-2593/2012,CIVIL APPEAL NO. 7255/2011,CIVIL APPEAL NO. 4956/2013,CIVIL APPEAL NO. 4958/2013,CIVIL APPEAL NO. 4963/2013, CIVIL APPEAL NO.7212/2012, CIVIL APPEAL NO. 1296/2015, CIVIL APPEAL NO. 5232/2015,CIVIL APPEAL NO.8411/2016, CIVIL APPEAL NO. 1549/2017,CIVIL APPEAL NO.2571/2017, SLP (C) NO. 13360/2015, SLP (C)NO. 13741/2017,CIVIL APPEAL NO. 59/2017,CIVIL APPEAL NO. 6402/2015,CIVIL APPEAL NO. 3619/2016,CIVIL APPEAL NO. 7246/2015,CIVIL APPEAL NO. 166/2018,CIVIL APPEAL NO. 3904/1026, SLP (C) NO. 5927/2018, SLP (C)NO.4830/2018,CIVIL APPEAL NO. 3818/2017, SLP (C) NO.9866/2015,CIVIL APPEAL NO. 8040/2016,CIVIL APPEAL NO.7116/2013, SLP (C) NO. 34929/2017,CIVIL APPEAL NO. 2003/2014, SLP (C) NO. 9944/2015, CIVIL APPEAL NO. 11304/2013, SLP (C) NO. 13740/2017,CIVIL APPEAL NO.7920/2013, SLP (C) NO. 2874/2018,SLP (C) NO. 10833/2018,CIVIL APPEAL NO. 24 8037/2016,CIVIL APPEAL NO.62/2017, SLP (C) NO.17512/2017,CIVIL APPEAL NO. 5488/2015,CIVIL APPEAL NO.3289/2017,CIVIL APPEAL NO.6332/2012,CIVIL APPEAL NO.4016/2014, SLP (C) NO.18569/2018,CIVIL APPEAL NO. 58/2017,CIVIL APPEAL NO. 4658/2018, SLP(C) D. NO. 11594/2018, CIVIL APPEAL NO.3664/2017,CIVIL APPEAL NO. 5110/2015,CIVIL APPEAL NO. 64/2017,CIVIL APPEAL NO. 3292/2017, SLP (C) NO. 1321/2018,CIVIL APPEAL NO. 5100/2015,CIVIL APPEAL NO. 4452/2016,CIVIL APPEAL NO. 65/2017,CIVIL APPEAL NO. 5218/2015,CIVIL APPEAL NO. 9163/2015,CIVIL APPEAL NO. 13442/2015,CIVIL APPEAL NO. 2595/2015, SLP (C) NO.1102/2018, SLP (C) NO.33532/2017, SLP (C) NO.21841/2012, SLP (C) NO.13361/2015,CIVIL APPEAL NO. 5605/2018,CIVIL APPEAL NO. 1010/2014, SLP ( C) NO. /2017,CIVIL APPEAL NO. 13764/2015,CIVIL APPEAL NO. 6058/2017,CIVIL APPEAL NO. 6405/2015, CIVIL APPEAL NO. 5436/2016, SLP (C) NO. 3533/2017,CIVIL APPEAL NOS.5974-5977/2012,CIVIL APPEAL NO. 4836/2017, SLP (C) NO. 552/2018, SLP (C) NO. 5147/2017,CIVIL APPEAL NO. 1009/2014,CIVIL APPEAL NO. 11305/2013, SLP (C) NO. 10997/2018,CIVIL APPEAL NO.10905/2014,CIVIL APPEAL NO. 6578/2015,CIVIL APPEAL NO.9514/2017, SLP (C) NO.20239/2017, SLP (C) NO.570/2018,CIVIL APPEAL NO. 21800/2017, SLP (C) NO. 4711/2015,CIVIL APPEAL NO. 18774/2017, SLP (C) NO.17543/2015,CIVIL APPEAL NO. 6406/2015,CIVIL APPEAL NO. 18739/2017,CIVIL APPEAL NO.2451/2017,CIVIL APPEAL NO. 21808/2017,CIVIL APPEAL NO. 2452/2017, SLP(C) D. NO.22813/2017, SLP (C) NO. 551/2018, SLP (C) 546/2018,CIVIL APPEAL NO. 13679/2015,CIVIL APPEAL NO. 4647/2018,CIVIL APPEAL NO. 4932/2012,CIVIL APPEAL NO. 10903/2014,CIVIL APPEAL NO. 8294/2016,CIVIL APPEAL NO. 14558/2015, SLP (C) NO.22951/2015, SLP (C) NO. 16826/2016,CIVIL APPEAL NO. 13765/2015, SLP (C) NO. 6403/2017,CIVIL APPEAL NO. 2538/2016, SLP(C) D. NO. 15597/2017, SLP (C) NO. 31718/2017,CIVIL APPEAL NO. 2542/2018,CIVIL APPEAL NO. 2543/2018, SLP (C) NO. 9597/2018,CIVIL APPEAL NO. 11342/2016,CIVIL APPEAL NO.6516/2015,CIVIL APPEAL NO.5487/2015, CIVIL APPEAL NO. 8036/2016,CIVIL APPEAL NO. 929/2016, SLP(C) D. NO. 14604/2017, SLP (C) NO. 9945/2015, SLP (C) NO. 736/2016,CIVIL APPEAL NO. 8043/2016, SLP (C) NO. 15260/2017,CIVIL APPEAL NO.8418/2016,CIVIL APPEAL NO. 11306/2013,CIVIL APPEAL NO. 10474/2014,CIVIL APPEAL NO. 6699/2014, SLP (C) NO. 22379/2015, SLP (C) NO. 28256/2017. Delay condoned. Leave granted. The appeals are dismissed in terms of the signed order. Pending application(s), if any, shall be disposed of accordingly. (ASHWANI THAKUR) (SAROJ KUMARI GAUR) COURT MASTER (SH) COURT MASTER (Corrected signed order is placed on the file) 25 .IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).2916/2012 COMMISSIONER OF INCOME TAX II APPELLANT(S) VERSUS M/S. C.C. CHOKSHI & CO. RESPONDENT(S) WITH CIVIL APPEAL NO. 6173/2016, CIVIL APPEAL NO.9585/2018 @ SLP(C) NO. 21852/2012, CIVIL APPEAL NO.9724/2018 @ SLP(C) NO. 25689/2018 @ S.L.P.(C)...CC NO. 1764/2017, CIVIL APPEAL NO(S). 4173/2012, CIVIL APPEAL NO(S). 4177/2012, CIVIL APPEAL NO(S). 6190/2013, CIVIL APPEAL NO.9639/2018 @ SLP(C) NO(S). 9870/2014, CIVIL APPEAL NO(S). 8922/2013, CIVIL APPEAL NO(S). 8532/2013, CIVIL APPEAL NO.9669/2018 @ SLP(C) NO(S). 9144/2015, CIVIL APPEAL NO.9671/2018 @ SLP(C) NO(S). 17384/2015, CIVIL APPEAL NO.9674/2018 @ SLP(C) NO(S). 17379/2015, CIVIL APPEAL NO.9676/2018 @ SLP(C) NO(S). 17382/2015, CIVIL APPEAL NO.9677/2018 @ SLP(C) NO(S). 17385/2015, CIVIL APPEAL NO(S). 2406-2407/2016, CIVIL APPEAL NO.9640/2018 @ SLP(C) NO(S). 10915/2018, CIVIL APPEAL NO.9679/2018 @ SLP(C) NO.5223/2013, CIVIL APPEAL NO.4529/2014, CIVIL APPEAL NO.3900/2016, CIVIL APPEAL NO.20961/2017, CIVIL APPEAL NO.1617/2018, CIVIL APPEAL NO.2109/2016, CIVIL APPEAL NO.3475/2016, CIVIL APPEAL NO.4229/2016, CIVIL APPEAL NO.6071/2016, CIVIL APPEAL NO.2630/2017, CIVIL APPEAL NO.3370/2017, CIVIL APPEAL NO.3186/2015,CIVIL APPEAL NO.5103/2015, CIVIL APPEAL NO.1404/2016, CIVIL APPEAL NO.1407/2016, CIVIL APPEAL NO.3286/2016, CIVIL APPEAL NO.3176/2016, CIVIL APPEAL NO.4750/2016, CIVIL APPEAL NO.4445/2016, CIVIL APPEAL NO.5420/2016, CIVIL APPEAL NO.8035/2016, CIVIL APPEAL NO.1253/2017, CIVIL APPEAL NO.1252/2017, CIVIL APPEAL NO.12852/2017, CIVIL APPEAL NO.9721/2018 @ SLP (C) NO. 26520/2017, CIVIL APPEAL NO.9722/2018 @ SLP (C) NO. 26524/2017, CIVIL APPEAL NO.9682/2018 @ SLP (C) NO. 26746/2012, CIVIL APPEAL NO.8520/2014, CIVIL APPEAL NO.6361/2014, CIVIL APPEAL NO.7335/2013, CIVIL APPEAL NO.7336/2013, CIVIL APPEAL NO.7342/2013, CIVIL APPEAL NO.1608/2009, CIVIL APPEAL NO.7217/2010, CIVIL APPEAL NO.7216/2011, CIVIL APPEAL NO.5384/2015, CIVIL APPEAL NO.9822/2018 @ SLP (C) NO. 25849/2018 @ SLP (C) CC NO. 4159/2017, CIVIL APPEAL NO.9762/2018 @ SLP (C) NO. 9638/2018, CIVIL APPEAL NO.3888/2010, CIVIL APPEAL NO.1954/2011, CIVIL APPEAL NO.2532/2011, CIVIL APPEAL NO.14096/2015, CIVIL APPEAL 26 NO.10442/2017, CIVIL APPEAL NO.9595/2018 @ SLP (C) NO.20728/2017, CIVIL APPEAL NO.10438/2017, CIVIL APPEAL NO.10209/2010, CIVIL APPEAL NO.10481/2010, CIVIL APPEAL NO.8529/2014, CIVIL APPEAL NO.8530/2014, CIVIL APPEAL NO.8012/2014, CIVIL APPEAL NO.9603/2018 @ SLP (C) NO. 28609/2014, C.A. NO.9607/2018 @ SLP (C) NO.29659/2014, CIVIL APPEAL NO.9608/2018 @ SLP (C) NO.29229/2014, CIVIL APPEAL NO.9611/2018 @ SLP (C) NO.33661/2014, CIVIL APPEAL NO.9615/2018 @ SLP (C) NO.12560/2015, CIVIL APPEAL NO. 3268/2015, CIVIL APPEAL NO.9627/2018 @ SLP (C) NO. 12447/2017, CIVIL APPEAL NO.9648/2018 @ SLP (C) NO. 13167/2018, CIVIL APPEAL NO.242/2012, CIVIL APPEAL NO. 72/2014, CIVIL APPEAL NO. 3697/2012,CIVIL APPEAL NOS. 2590-2593/2012,CIVIL APPEAL NO. 7255/2011,CIVIL APPEAL NO. 4956/2013,CIVIL APPEAL NO. 4958/2013,CIVIL APPEAL NO. 4963/2013, CIVIL APPEAL NO.7212/2012, CIVIL APPEAL NO. 1296/2015, CIVIL APPEAL NO. 5232/2015,CIVIL APPEAL NO.8411/2016, CIVIL APPEAL NO. 1549/2017,CIVIL APPEAL NO.2571/2017,CIVIL APPEAL NO.9683/2018 @ SLP (C) NO. 13360/2015,CIVIL APPEAL NO.9631/2018 @ SLP (C)NO. 13741/2017,CIVIL APPEAL NO. 59/2017,CIVIL APPEAL NO. 6402/2015,CIVIL APPEAL NO. 3619/2016,CIVIL APPEAL NO. 7246/2015,CIVIL APPEAL NO. 166/2018,CIVIL APPEAL NO. 3904/2016,CIVIL APPEAL NO.9765/2018 @ SLP (C) NO. 5927/2018,CIVIL APPEAL NO.9766/2018 @ SLP (C)NO.4830/2018,CIVIL APPEAL NO. 3818/2017, CIVIL APPEAL NO.9685/2018 @ SLP (C) NO.9866/2015,CIVIL APPEAL NO. 8040/2016,CIVIL APPEAL NO.7116/2013,CIVIL APPEAL NO.9689/2018 @ SLP (C) NO. 34929/2017,CIVIL APPEAL NO. 2003/2014,CIVIL APPEAL NO.9686/2018 @ SLP (C) NO. 9944/2015, CIVIL APPEAL NO. 11304/2013,CIVIL APPEAL NO.9693/2018 @ SLP (C) NO. 13740/2017,CIVIL APPEAL NO.7920/2013,CIVIL APPEAL NO.9649/2018 @ SLP (C) NO. 2874/2018,CIVIL APPEAL NO.9641/2018 @ SLP (C) NO. 10833/2018,CIVIL APPEAL NO. 8037/2016,CIVIL APPEAL NO.62/2017,C.A. NO.9719/2018 @ SLP (C) NO.17512/2017,CIVIL APPEAL NO. 5488/2015,CIVIL APPEAL NO.3289/2017,CIVIL APPEAL NO.6332/2012,CIVIL APPEAL NO.4016/2014,CIVIL APPEAL NO.9642/2018 @ SLP (C) NO.18569/2018,CIVIL APPEAL NO. 58/2017,CIVIL APPEAL NO. 4658/2018,CIVIL APPEAL NO.9811/2018 @ SLP(C)NO.25812/2018 @ SLP(C) SLP(C) D. NO. 11594/2018, CIVIL APPEAL NO.3664/2017,CIVIL APPEAL NO. 5110/2015,CIVIL APPEAL NO. 64/2017,CIVIL APPEAL NO. 3292/2017,C.A. NO.9737/2018 @ SLP (C) NO. 1321/2018,CIVIL APPEAL NO. 5100/2015,CIVIL APPEAL NO. 4452/2016,CIVIL APPEAL NO. 65/2017,CIVIL APPEAL NO. 5218/2015,CIVIL APPEAL NO. 9163/2015,CIVIL APPEAL NO. 13442/2015,CIVIL APPEAL NO. 2595/2015, CIVIL APPEAL NO.9738/2018 @ SLP (C) NO.1102/2018,CIVIL APPEAL NO.9696/2018 @ SLP (C) NO.33532/2017, C.A. NO.9718/2018 @ SLP (C) NO.21841/2012,C.A. NO.9687/2018 @ SLP (C) NO.13361/2015,CIVIL APPEAL NO. 5605/2018,CIVIL APPEAL NO. 1010/2014,CIVIL APPEAL NO.9702/2018 @ SLP ( C) NO. 27 5147/2017,CIVIL APPEAL NO. 13764/2015,CIVIL APPEAL NO. 6058/2017,CIVIL APPEAL NO. 6405/2015, CIVIL APPEAL NO. 5436/2016,CIVIL APPEAL NO.9705/2018 @ SLP (C) NO. 3533/2017,CIVIL APPEAL NOS.5974-5977/2012,CIVIL APPEAL NO. 4836/2017,CIVIL APPEAL NO.9650/2018 @ SLP (C) NO. 552/2018,CIVIL APPEAL NO._________@ SLP (C) NO. 28256/2017,CIVIL APPEAL NO. 1009/2014,CIVIL APPEAL NO. 11305/2013,CIVIL APPEAL NO.9643/2018 @ SLP (C) NO. 10997/2018,CIVIL APPEAL NO.10905/2014,CIVIL APPEAL NO. 6578/2015,CIVIL APPEAL NO.9514/2017,C.A. NO.9706/2018 @ SLP (C) NO.20239/2017,CIVIL APPEAL NO.9654/2018 @ SLP (C) NO.570/2018,CIVIL APPEAL NO. 21800/2017,C.A. NO.9688/2018 @ SLP (C) NO. 4711/2015,CIVIL APPEAL NO. 18774/2017,CIVIL APPEAL NO.9658/2018 @ SLP (C) NO.17543/2015,CIVIL APPEAL NO. 6406/2015,CIVIL APPEAL NO. 18739/2017,CIVIL APPEAL NO.2451/2017,CIVIL APPEAL NO. 21808/2017,CIVIL APPEAL NO. 2452/2017,CIVIL APPEAL NO.9723/2018 @ SLP(C)NO.25688/2018 @ SLP(C) D. NO.22813/2017 , C.A. NO.9665/2018 @ SLP (C) NO. 551/2018,CIVIL APPEAL NO.9667/2018 @ SLP (C) 546/2018,CIVIL APPEAL NO. 13679/2015,CIVIL APPEAL NO. 4647/2018,CIVIL APPEAL NO. 4932/2012,CIVIL APPEAL NO. 10903/2014,CIVIL APPEAL NO. 8294/2016,CIVIL APPEAL NO. 14558/2015,CIVIL APPEAL NO.9690/2018 @ SLP (C) NO.22951/2015,C.A. NO.9767/2018 @ SLP (C) NO. 16826/2016,CIVIL APPEAL NO. 13765/2015,C.A. NO.9707/2018 @ SLP (C) NO. 6403/2017,CIVIL APPEAL NO. 2538/2016, CIVIL APPEAL NO.9821/2018 @ SLP(C)NO.25845/2018 @ SLP(C) D. NO. 15597/2017, CIVIL APPEAL NO.9708/2018 @ SLP (C) NO. 31718/2017,CIVIL APPEAL NO. 2542/2018,CIVIL APPEAL NO. 2543/2018,C.A. NO.9678/2018 @ SLP (C) NO. 9597/2018,CIVIL APPEAL NO. 11342/2016,CIVIL APPEAL NO.6516/2015,CIVIL APPEAL NO.5487/2015, CIVIL APPEAL NO. 8036/2016,CIVIL APPEAL NO. 929/2016, CIVIL APPEAL NO._________/2018 @ SLP(C)NO._________/2018 @ SLP(C) D. NO. 14604/2017,CIVIL APPEAL NO.9691/2018 @ SLP (C) NO. 9945/2015,C.A. NO.9736/2018 @ SLP (C) NO. 736/2016,CIVIL APPEAL NO. 8043/2016,C.A. NO.9937/2018 @ SLP (C) NO. 15260/2017,CIVIL APPEAL NO.8418/2016,CIVIL APPEAL NO. 11306/2013,CIVIL APPEAL NO. 10474/2014,CIVIL APPEAL NO. 6699/2014,CIVIL APPEAL NO.9692/2018 @ SLP (C) NO. 22379/2015. O R D E R Delay condoned. Leave granted. In these appeals the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. 28 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 05, 2018. 29 REVISED ITEM NO.13-117,119-120 COURT NO.5 SECTION III,IV,IVA,IVB,IX,XI,XIA,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). 7041/2011 COMMISSIONER OF INCOME TAX 11 Appellant(s) VERSUS M/S C.C.CHOKSHI AND CO. Respondent(s) WITH S.L.P.(C)...CC No. 1764/2017 (IX) C.A. No. 2916/2012 (IX) SLP(C) No. 21852/2012 (IX) C.A. No. 6173/2016 (III) Date : 05-09-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN WITH SLP(C) No. 26746/2012 (IV-A) CIVIL APPEAL No(s). 4068/2013(IV-A) SLP(C) No(s). 5223/2013 (IV-A) SLP(C) No(s). 18009/2013(IV-A) SLP(C) No(s). 18008/2013(IV-A) CIVIL APPEAL No(s). 102/2014(IV-A) CIVIL APPEAL No(s). 100/2014 (IV-A) SLP(C) No(s).978/2014 (IV-A) CIVIL APPEAL No(s). 101/2014 (IV-A) CIVIL APPEAL No(s). 8520/2014 (IV-A) CIVIL APPEAL No(s). 6361/2014 (IV-A) CIVIL APPEAL No(s). 3875/2010 (III) CIVIL APPEAL No(s). 6939/2009 (III) SLP(C) No(s). 28784/2017 (III) CIVIL APPEAL No(s). 7335/2013 (III) CIVIL APPEAL No(s). 7344/2013 (III) CIVIL APPEAL No(s). 7343/2013 (III) CIVIL APPEAL No(s). 7336/2013 (III) CIVIL APPEAL No(s). 7342/2013 (III) CIVIL APPEAL No(s). 1608/2009 (III) CIVIL APPEAL No(s). 7339/2013 (III) CIVIL APPEAL No(s). 7337/2013 (III) CIVIL APPEAL No(s). 7217/2010 (III) CIVIL APPEAL No(s). 7216/2011 (III) 30 CIVIL APPEAL No(s). 4907/2012 CIVIL APPEAL No(s). 8995/2018 (xv) SLP(C) No(s). 21840/2012 (III) SLP(C) No(s). 22965/2014 (III) SLP(C) ..CC No(s).12872/2014 (III) SLP(C) No(s). 20485/2015 (III) SLP(C) No(s). 23755/2018 (xv) CIVIL APPEAL No(s). 5384/2015 (III) SLP(C)..CC No. 4159/2017 (III) SLP(C) No(s). 18494/2017 (III) SLP(C) No(s). 26938/2017 (III) SLP(C) No(s). 9638/2018 (III) SLP(C) No(s). 11044/2018 (III) SLP(C) No(s). 16642/2018 (III) CIVIL APPEAL No(s). 9045/2017 (III) CIVIL APPEAL No(s). 3888/2010 (III) CIVIL APPEAL No(s). 3889/2010 (III) CIVIL APPEAL No(s). 1954/2011 (III) CIVIL APPEAL No(s). 1955/2011 (III) CIVIL APPEAL No(s). 1956/2011 (III) CIVIL APPEAL No(s). 9635/2011 (III) CIVIL APPEAL No(s). 2403/2011 (III) CIVIL APPEAL No(s). 2404/2011 (III) CIVIL APPEAL No(s). 2533/2011 (IX) CIVIL APPEAL No(s). 2532/2011 (IX) CIVIL APPEAL No(s). 14096/2015(III) CIVIL APPEAL No(s). 10442/2017 (III) SLP(C) No(s). 20728/2017 (III) CIVIL APPEAL No(s). 10438/2017 (III) CIVIL APPEAL No(s). 11037/2017 (III) CIVIL APPEAL No(s). 10209/2010 (III) CIVIL APPEAL No(s). 7739-7752/2011 (III) CIVIL APPEAL No(s). 3033/2010 (III) CIVIL APPEAL No(s). 10481/2010 (IX) CIVIL APPEAL No(s). 8529/2014(III) CIVIL APPEAL No(s). 8530/2014 (III) CIVIL APPEAL No(s). 8012/2014 (III) CIVIL APPEAL No(s). 609/2012 (IVA) SLP(C) No(s). 28609/2014(III) SLP(C) No(s). 33058/2014 (III) CIVIL APPEAL No(s). 8532/2014 (III) CIVIL APPEAL No(s). 8531/2014 (III) SLP(C) No(s). 29659/2014 (III) SLP(C) No(s). 29229/2014 (III) SLP(C) No(s). 29232/2014 (III) SLP(C) No(s). 29233/2014 (III) SLP(C) No(s). 29230/2014 (III) SLP(C) No(s). 29660/2014 (III) SLP(C) No(s). 33661/2014 (III) SLP(C) No(s). 12560/2015 (III) CIVIL APPEAL No(s). 3268/2016 (III) SLP(C) No(s). 12447/2017(III) SLP(C) No(s). 12448/2017(III) 31 SLP(C) No(s). 13167/2018(III) CIVIL APPEAL No(s). 239/2012 (III-A) CIVIL APPEAL No(s). 240/2012 (III-A) CIVIL APPEAL No(s). 243/2012 (III-A) CIVIL APPEAL No(s). 241/2012 (III) CIVIL APPEAL No(s). 242/2012 (III-A) CIVIL APPEAL No(s). 5941/2012 (III) CIVIL APPEAL No(s). 72/2014 (III) CIVIL APPEAL No(s). 73/2014 (III) CIVIL APPEAL No(s). 8488/2012 (XII) CIVIL APPEAL No(s). 3697/2012 (III) CIVIL APPEAL No(s). 3314/2015 (III) CIVIL APPEAL No(s). 3768/2015 (III) CIVIL APPEAL No(s). 4375/2015 (III) SLP(C) No(s). 19434/2015 (III) CIVIL APPEAL No(s). 5942-5943/2012 (IV) CIVIL APPEAL No(s). 2590-2593/2012 (III) CIVIL APPEAL No(s). 4181/2012 (III) CIVIL APPEAL No(s). 7255/2011 (IV) CIVIL APPEAL No(s). 4954/2013 (III) CIVIL APPEAL No(s). 4962/2013 (III) CIVIL APPEAL No(s). 4955/2013 (III) CIVIL APPEAL No(s). 4956/2013 (III) CIVIL APPEAL No(s). 4958/2013 (III) CIVIL APPEAL No(s). 4963/2013 (III) CIVIL APPEAL No(s). 4957/2013 (III) CIVIL APPEAL No(s). 4964/2013 (III) CIVIL APPEAL No(s). 4959/2013 (III) CIVIL APPEAL No(s). 4960/2013 (III) CIVIL APPEAL No(s). 4961/2013 (III) CIVIL APPEAL No(s). 7211/2012 (IV-A) CIVIL APPEAL No(s). 7212/2012 (IV-A) CIVIL APPEAL No(s). 7943/2012 (IV-A) CIVIL APPEAL No(s). 745/2013 (IV-A) SLP(C) No(s). 3099/2014 (IX) SLP(C) No(s). 10300/2014 (IX) CIVIL APPEAL No(s). 1296/2015 (XII-A) CIVIL APPEAL No(s). 5232/2015 (III) CIVIL APPEAL No(s). 8411/2016 (III) CIVIL APPEAL No(s). 3637/2018 (III) CIVIL APPEAL No(s). 4937/2012 (XI-A) CIVIL APPEAL No(s). 4935/2012 (XI-A) CIVIL APPEAL No(s). 4934/2012 (XI-A) CIVIL APPEAL No(s). 4936/2012 (XI-A) CIVIL APPEAL No(s). 4933/2012 (XI-A) CIVIL APPEAL No(s). 1549/2017 (III) CIVIL APPEAL No(s). 2571/2017 (III) CIVIL APPEAL No(s). 7003/2017 (III) CIVIL APPEAL No(s). 5511/2017 (III) CIVIL APPEAL No(s). 6403/2017 (III) CIVIL APPEAL No(s). 5103/2012 (IV-A) CIVIL APPEAL No(s). 5923/2012 (IV-A) CIVIL APPEAL No(s). 5568/2012 (XI-A) 32 CIVIL APPEAL No(s). 2931/2013 (XIV) CIVIL APPEAL No(s). 5468/2013 (IV-A) CIVIL APPEAL No(s). 2979/2016 (IV-A) CIVIL APPEAL No(s). 5418-5419/2016 (IV-A) CIVIL APPEAL No(s). 9043/2016 (XI-A) CIVIL APPEAL No(s). 6057/2017 (IV-A) CIVIL APPEAL No(s). 9794/2017 (IV-A) CIVIL APPEAL No(s). 17337/2017 (IV-A) CIVIL APPEAL No(s). 1277/2018 (XV) CIVIL APPEAL No(s). 4996/2018 (IV-A) CIVIL APPEAL No(s). 8063/2018 (IV-A) SLP(C) No(s). 19233/2018 (IV-A) CIVIL APPEAL No(s). 7139/2018 (III-A) SLP(C) No(s). 20519/2018 (XV) SLP(C) No(s). 21980/2018 (XV) CIVIL APPEAL No(s). 4939/2012 (III-A) CIVIL APPEAL No(s). 13679/2015 (III-A) CIVIL APPEAL No(s). 4176/2012 (IX) CIVIL APPEAL No(s). 4172/2012 (IX) CIVIL APPEAL No(s). 4175/2012 (IX) CIVIL APPEAL No(s). 4174/2012 (IX) CIVIL APPEAL No(s). 4173/2012 (IX) CIVIL APPEAL No(s). 4177/2012 (IX) CIVIL APPEAL No(s). 6190/2013 (III) CIVIL APPEAL No(s). 722/2013 (III) SLP(C) No(s). 17024/2016 (IX) SLP(C) No(s). 9882/2014 (IX) CIVIL APPEAL No(s). 2537/2016 (III) SLP(C) No(s). 9883/2014 (IX) SLP(C) No(s). 26480/2015 (IX) SLP(C) No(s). 22768/2015 (IX) SLP(C) No(s). 26481/2015 (IX) CIVIL APPEAL No(s). 5321-5322/2012 (XI-A) SLP(C) No(s). 21841/2012 (XI) CIVIL APPEAL No(s). 2743-2746/2013 (XI-A) CIVIL APPEAL No(s). 5460-5461/2013 (III-A) CIVIL APPEAL No(s). 11299-11302/2013 (III-A) CIVIL APPEAL No(s). 292/2014 (III) CIVIL APPEAL No(s). 6699/2014 (III) CIVIL APPEAL No(s). 17283/2015 (XII-A) CIVIL APPEAL No(s). 17284/2015 (XII-A) CIVIL APPEAL No(s). 17276/2015 (XII-A) CIVIL APPEAL No(s). 7101-7102/2017 (XI-A) SLP(C) No(s). 22875-22881/2017 (XI) CIVIL APPEAL No(s). 6332/2012 (III) CIVIL APPEAL No(s). 4515/2013 (III) CIVIL APPEAL No(s). 6817/2013 (III) CIVIL APPEAL No(s). 4519/2013 (III) CIVIL APPEAL No(s). 4517/2013 (III) CIVIL APPEAL No(s). 4516/2013 (III) CIVIL APPEAL No(s). 4518/2013 (III) CIVIL APPEAL No(s). 4520/2013 (III) SLP(C) No(s). 9870/2014(IX) 33 CIVIL APPEAL No(s). 4932/2012 (III) CIVIL APPEAL No(s). 9291/2013 (III-A) CIVIL APPEAL No(s). 9292/2013 (III-A) CIVIL APPEAL No(s). 9293/2013 (III-A) CIVIL APPEAL No(s). 9294/2013 (III-A) CIVIL APPEAL No(s). 6333/2012 (III) CIVIL APPEAL No(s). 5218/2017 (IV) CIVIL APPEAL No(s). 8906/2012 (III) CIVIL APPEAL No(s). 8907/2012 (III) CIVIL APPEAL No(s). 2072-2073/2012 (IV-A) RP(C) No. 2643/2014 in SLP(C) No. 7921/2014 (IV-A) CIVIL APPEAL No(s). 166/2018 (III-A) CIVIL APPEAL No(s). 8922/2013 (IV-A CIVIL APPEAL No(s). 8532/2013 (III) SLP(C) No(s). 13023/2014 (IV-A) SLP(C) No(s). 17645/2014 (IV-A) SLP(C) No(s). 13024/2014 (IV-A) SLP(C) No(s). 766/2015 (IV-A) SLP(C) No(s). 2373/2015 (IV-A) SLP(C) No(s). 9144/2015 (IV-A) SLP(C) No(s). 10814/2015 (IV-A) SLP(C) No(s). 13364/2015 (IV-A) SLP(C) No(s). 13363/2015 (IV-A) SLP(C) No(s). 17384/2015 (IV-A) SLP(C) No(s). 17379/2015 (IV-A) SLP(C) No(s). 17387/2015 (IV-A) SLP(C) No(s). 17382/2015 (IV-A) SLP(C) No(s). 17385/2015 (IV-A) SLP(C) No(s). 19150/2015 (IV-A) SLP(C) No(s). 28568/2015 (IX) CIVIL APPEAL No(s). 2406-2407/2016 (IV-A) CIVIL APPEAL No(s). 829/2018 (IV-A) CIVIL APPEAL No(s). 2271/2018 (IV-A) SLP(C) No(s). 10915/2018 (IV-A) CIVIL APPEAL No(s). 11306/2013 (III) CIVIL APPEAL No(s). 5974-5977/2012 (IX) CIVIL APPEAL No(s). 8291/2015 (III) CIVIL APPEAL No(s). 1426/2016 (III) CIVIL APPEAL No(s). 4450/2016 (III) CIVIL APPEAL No(s). 4451/2016 (III) CIVIL APPEAL No(s). 1436/2016 (III) CIVIL APPEAL No(s). 2691/2016 (III) CIVIL APPEAL No(s). 2408/2016 (III) CIVIL APPEAL No(s). 3281/2016 (III) CIVIL APPEAL No(s). 5000/2016 (III) CIVIL APPEAL No(s). 3280/2016 (IV-A) CIVIL APPEAL No(s). 5001/2016 (III) CIVIL APPEAL No(s). 4230/2016 (III) CIVIL APPEAL No(s). 3904/2016 (III) CIVIL APPEAL No(s). 5475/2016 (III) CIVIL APPEAL No(s). 4999/2016 (III) CIVIL APPEAL No(s). 9514/2017 (III) Diary No. 22813/2017 (IX) 34 CIVIL APPEAL No(s). 10903/2014 (III) CIVIL APPEAL No(s). 10905/2014 (III) CIVIL APPEAL No(s). 3797/2014 (III) CIVIL APPEAL No(s). 6578/2015 (III) CIVIL APPEAL No(s). 3796/2014 (III) SLP(C) No(s). 17543/2015 (III) CIVIL APPEAL No(s). 2003/2014 (III) CIVIL APPEAL No(s). 11304/2013 (III) CIVIL APPEAL No(s). 11305/2013 (III) CIVIL APPEAL No(s). 11303/2013 (III) CIVIL APPEAL No(s). 5487/2015 (III) CIVIL APPEAL No(s). 6516/2015 (III) CIVIL APPEAL No(s). 18774/2017 (III) SLP(C) No(s). 21848/2012 (IV-A) CIVIL APPEAL No(s). 9654/2013 (III-A) CIVIL APPEAL No(s). 8036/2016 (III) CIVIL APPEAL No(s). 8037/2016 (III) CIVIL APPEAL No(s). 8042/2016 (III) CIVIL APPEAL No(s). 8038/2016 (III) CIVIL APPEAL No(s). 8040/2016 (III) CIVIL APPEAL No(s). 8039/2016 (III) CIVIL APPEAL No(s). 8044/2016 (III) CIVIL APPEAL No(s). 8041/2016 (III) CIVIL APPEAL No(s). 8043/2016 (III) CIVIL APPEAL No(s). 1009/2014 (III) CIVIL APPEAL No(s). 1010/2014 (III) SLP(C) No(s). 1561/2018 (III) SLP(C) No(s). 22586/2017 (III) SLP(C) No(s). 18873/2017 (III) SLP(C) No(s). 18872/2017 (III) SLP(C) No(s). 19576/2017 (III) SLP(C) No(s). 28941/2017 (III) SLP(C) No(s). 7116/2013 (III) CIVIL APPEAL No(s). 4016/2014 (III) CIVIL APPEAL No(s). 10603/2014 (III) CIVIL APPEAL No(s). 10780/2014 (III) CIVIL APPEAL No(s). 10781/2014 (III) CIVIL APPEAL No(s). 10782/2014 (III) CIVIL APPEAL No(s). 10783/2014 (III) CIVIL APPEAL No(s). 6405/2015 (IV) CIVIL APPEAL No(s). 6406/2015 (IV) CIVIL APPEAL No(s). 3798/2014 (III) CIVIL APPEAL No(s). 14272/2015 (III) CIVIL APPEAL No(s). 929/2016 (III) CIVIL APPEAL No(s). 7920/2013 (III) CIVIL APPEAL No(s). 6120/2018 (XIV) CIVIL APPEAL No(s). 6119/2018 (XIV) Diary No. 13952/2018 (XIV) CIVIL APPEAL No(s). 6776/2018 (XIV) CIVIL APPEAL No(s). 14555/2015 (III) CIVIL APPEAL No(s). 14573/2015 (III) CIVIL APPEAL No(s). 14575/2015 (III) CIVIL APPEAL No(s). 14572/2015 (III) 35 CIVIL APPEAL No(s). 14561/2015 (III) CIVIL APPEAL No(s). 14558/2015 (III) CIVIL APPEAL No(s). 14557/2015 (III) CIVIL APPEAL No(s). 14559/2015 (III) CIVIL APPEAL No(s). 14560/2015 (III) CIVIL APPEAL No(s). 10235/2014 (III) CIVIL APPEAL No(s). 10236/2014 (III) CIVIL APPEAL No(s). 6402/2015 (III) CIVIL APPEAL No(s). 6403/2015 (III) CIVIL APPEAL No(s). 5110/2015 (III) CIVIL APPEAL No(s). 10237/2014 (III) CIVIL APPEAL No(s). 5100/2015 (III) CIVIL APPEAL No(s). 5488/2015 (III) CIVIL APPEAL No(s). 5132/2015 (III) CIVIL APPEAL No(s). 6111/2015 (III) CIVIL APPEAL No(s). 6716/2015 (III) CIVIL APPEAL No(s). 7246/2015 (III) CIVIL APPEAL No(s). 4529/2014 (III-A) CIVIL APPEAL No(s). 5519/2014 (III-A) CIVIL APPEAL No(s). 3107/2016 (IV-A) CIVIL APPEAL No(s). 3900/2016 (IV-A) CIVIL APPEAL No(s). 20961/2017 (III-A) CIVIL APPEAL No(s). 1617/2018 (III-A) CIVIL APPEAL No(s). 13764/2015 (III-A) CIVIL APPEAL No(s). 13765/2015 (III-A) SLP(C) No(s). 19431/2014 (IV-A) CIVIL APPEAL No(s). 13442/2015 (III) CIVIL APPEAL No(s). 2108/2016 (XII-A) CIVIL APPEAL No(s). 2109/2016 (XII-A) CIVIL APPEAL No(s). 2110/2016 (XII-A) CIVIL APPEAL No(s). 3475/2016 (XII-A) CIVIL APPEAL No(s). 4229/2016 (XII-A) CIVIL APPEAL No(s). 3251/2016 (XII-A) CIVIL APPEAL No(s). 6071/2016 (XII-A) CIVIL APPEAL No(s). 9056/2016 (XII-A) CIVIL APPEAL No(s). 2630/2017 (III-A) CIVIL APPEAL No(s). 3370/2017 (III-A) CIVIL APPEAL No(s). 10605/2014 (III) CIVIL APPEAL No(s). 10604/2014 (III) CIVIL APPEAL No(s). 10606/2014 (III) SLP(C) No(s). 9866/2015 (IV-A) SLP(C) No(s). 22951/2015 (IV-A) SLP(C) No(s). 12914/2015 (IV-A) SLP(C) No(s). 10781/2015 (IV-A) SLP(C) No(s). 12915/2015 (IV-A) SLP(C) No(s). 14444/2015 (IV-A) SLP(C) No(s). 22379/2015 (IV-A) SLP(C) No(s). 24218/2015 (IV-A) SLP(C) No(s). 25344/2015 (IV-A) SLP(C) No(s). 736/2016 (IV-A) SLP(C)...CC No(s). 12561/2016 (IV-A) CIVIL APPEAL No(s). 4304/2018 (III) CIVIL APPEAL No(s). 4305/2018 (III) 36 Diary No. 6150/2018 (IX) SLP(C) No. 13844/2018 (IX) Civil Appeal No(s). 10474/2014 (III) C.A. No. 2538/2016 (III) C.A. No. 9321/2016 (III) C.A. No. 8294/2016 (III) C.A. No. 11345/2016 (III) C.A. No. 3292/2017 (III) C.A. No. 3818/2017 (IV-A) SLP(C) No. 023300 / 2017 (IX) (IA No.49756/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 17512/2017 (IX) C.A. No. 9491/2017 (III) C.A. No. 10420/2017 (III) C.A. No. 18739/2017 (IV-A) C.A. No. 20914/2017 (III) Civil Appeal No(s). 9162/2015 (III) C.A. No. 9161/2015 (III) C.A. No. 9163/2015 (III) SLP(C) No. 17010/2017 (IX) (FOR ADMISSION and I.R. and IA No.51265/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21127/2017 (IX) (FOR ADMISSION and I.R. and IA No.58410/2017-CONDONATION OF DELAY IN FILING and IA No.58411/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 23479/2017 (IX) (IA No.64058/2017-CONDONATION OF DELAY IN FILING and IA No.64064/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 11208/2017 (III) C.A. No. 9953/2017 (III) C.A. No. 2595/2015 (III) SLP(C) 4711/2015 (IV-A) C.A. NO. 58/2017 (III) C.A. No. 61/2017 (III) C.A. No. 59/2017 (III) C.A. No. 63/2017 (III) C.A. No. 60/2017 (III) C.A. No. 65/2017 (III) C.A. No. 62/2017 (III) C.A. No. 64/2017 (III) C.A. No. 4647/2018 (III) SLP(C) No(s). 26752/2015 (III) SLP(C) No(s). 34929/2017 (III) C.A. No. 2451/2017 (III) C.A. No. 2452/2017 (III) SLP(C) No(s). 30284/2015 (XIV) SLP(C) No(s). 34987/2015 (XIV) SLP(C) No(s). 31311/2015 (XIV) SLP(C) No(s). 31295/2015 (XIV) SLP(C) No(s). 30283/2015 (XIV) SLP(C) No(s). 31297/2015 (XIV) SLP(C) No(s). 796/2016 (III) 37 SLP(C) No(s). 31431/2016 (IX) SLP(C) No(s). 23322/2016 (IX) SLP(C) No(s). 31428/2016 (IX) SLP(C) No(s). 27256/2016 (IX) SLP(C) No(s). 33736/2016 (XIV) SLP(C) No(s). 34142/2016 (III) SLP(C) No(s). 34890/2016 (IV-B) SLP(C) No(s). 197/2017 (IX) SLP(C) No(s). 3138/2017 (III) SLP(C) No(s). 3136/2017 (III) SLP(C) No(s). 6896/2017 (XIV) SLP(C) No(s). 5149/2017 (XIV) SLP(C) No(s). 5190/2017 (IV-B) SLP(C) No(s). 5189/2017 (IV-B) SLP(C) No(s). 14465/2017 (IV-B) SLP(C)….CC No(s). 8612/2017 (XIV) SLP(C)….CC No(s). 8215/2017 (XIV) SLP(C) No(s). 19322/2017 (XIV) SLP(C)..CC No(s). 8924/2017 (XIV) SLP(C) No(s). 14604/2017 (IV-B) SLP(C) No(s). 15229/2017 (IV-B) SLP(C) No(s). 15597/2017 (IV-B) SLP(C) No(s). 17646/2017 (IV-B) SLP(C) No(s). 27280/2017 (IV-B) SLP(C) No(s). 19841/2017 (IV-B) SLP(C) No(s). 720/2018 (XIV) SLP(C) No(s). 27498/2017 (XIV) SLP(C) No(s). 29991/2017 (IV-B) SLP(C) No(s). 30215/2017 (XIV) CIVIL APPEAL No(s). 18595/2017 (XVII) CIVIL APPEAL No(s). 18474/2017(IV) SLP(C) No(s). 722/2018 (IV-B) SLP(C) No(s). 31873/2017 (IV-B) SLP(C) No(s). 32081/2017 (XIV) SLP(C) No(s). 31720/2017 (IV-B) SLP(C) No(s). 31718/2017 (IV-B) SLP(C) No(s). 32236/2017 (XIV) CIVIL APPEAL No(s). 19861/2017 (IV) SLP(C) No(s). 33218/2017 (IV-B) SLP(C) No(s). 729/2018 (IV-B) Diary No. 40816/2017 (IV-B) SLP(C) No(s). 2250/2018 (IV-B) SLP(C) No(s). 12200/2018 (XIV) SLP(C) No(s). 2486/2018 (XIV) SLP(C) No(s). 4186/2018 (XIV) SLP(C) No(s). 4191/2018 (XIV) SLP(C) No(s). 12202/2018 (XIV) SLP(C) No(s). 12204/2018 (XIV) Diary No. 4363/2018 (XIV) Diary No. 6113/2018 (IV-B) Diary No. 8704/2018 (IV-B) SLP(C) No(s). 16644/2018 (IV-B) SLP(C) No(s). 16889/2018 (XIV) 38 SLP(C) No(s). 16245/2018 (XIV) Diary No. 22819/2018 (XIV) C.A. No. 2542/2018 (III) C.A. No. 2543/2018 (III) SLP(C) No. 34997-35001/2015 (IV-A) SLP(C) No. 35669-35671/2015 (IV-A) SLP(C) No. 35004-35005/2015 (IV-A) SLP(C) No. 35314-35315/2015 (IV-A) SLP(C) No. 489-491/2016 (IV-A) SLP(C) No. 1253-1254/2018 (XI) (FOR ADMISSION and I.R. and IA No.138944/2017-CONDONATION OF DELAY IN FILING and IA No.138946/2017-EXEMPTION FROM FILING O.T.) C.A. No. 65/2016 (III) C.A. No. 4452/2016 (III) C.A. No. 3186/2015 (IV-A) C.A. No. 3187/2015 (IV-A) C.A. No. 3222/2015 (IV-A) C.A. No. 5103/2015 (IV-A) C.A. No. 8295/2015 (III) C.A. No. 8297/2015 (III) C.A. No. 8296/2015 (III) C.A. No. 1404/2016 (IV-A) C.A. No. 1407/2016 (IV-A) C.A. No. 4433/2016 (IV-A) C.A. No. 3286/2016 (IV-A) C.A. No. 3176/2016 (IV-A) C.A. No. 4750/2016 (IV-A) C.A. No. 4445/2016 (IV-A) C.A. No. 12279/2016 (IV-A) C.A. No. 5420/2016 (IV-A) C.A. No. 8035/2016 (III) C.A. No. 11288/2016 (XI-A) C.A. No. 11986/2016 (III) C.A. No. 1253/2017 (IV-A) C.A. No. 1252/2017 (IV-A) C.A. No. 18433/2017 (XV) C.A. No. 11189/2017 (XV) (IA No.76749/2017-CONDONATION OF DELAY IN FILING) C.A. No. 12852/2017 (XV) (FOR ADMISSION and I.R. and IA No.83593/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 26520/2017 (XV) (IA No.89055/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 26524/2017 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 94125/2017 C.A. No. 21553/2017 (XV) SLP(C) No. 30831/2017 (XV) (IA No.110781/2017-CONDONATION OF DELAY IN FILING) C.A. No. 18432/2017 (XV) (FOR ADMISSION and I.R. and IA No.107830/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 9944/2015 (IV-A) SLP(C) No. 9945/2015 (IV-A) 39 SLP(C) No. 9947/2015 (IV-A) SLP(C) No. 9946/2015 (IV-A) SLP(C) No. 13361/2015 (IV-A) SLP(C) No. 13360/2015 (IV-A) C.A. No(s). 3286/2017 C.A. No. 3288/2017 (III) C.A. No. 3287/2017 (III) C.A. No. 3290/2017 (III) C.A. No. 3289/2017 (III) C.A. No. 3291/2017 (III) SLP(C) No. 16826/2016 (IV-A) C.A. No. 11277/2016 (III) C.A. No. 8423/2016 (III) C.A. No. 882/2017 (III) C.A. No. 4745/2016 (III) C.A. No. 3921/2016 (III) C.A. No. 11278/2016 (III) C.A. No. 11280/2016 (III) C.A. No. 11279/2016 (III) C.A. No. 11342/2016 (III) C.A. No. 9496/2017 (III) C.A. No. 9513/2017 (III) C.A. No. 10480/2017 (III) C.A. No. 10481/2017 (III) (IA No.66415/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10479/2017 (III) (IA No.60246/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 17015/2017 (III) (IA No.100322/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 16158/2017 (III) C.A. No. 21767/2017 (III) (IA No.125672/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11002/2018 (IX) (Only SLP (C) No. 11002/2018 to be listed before the Registrar Court on 18.07.2018) Diary No(s). 11594/2018 (IX) ( IA No.55404/2018-CONDONATION OF DELAY IN FILING and IA No.55405/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3619/2016 (III) C.A. No. 5436/2016 (IV) C.A. No. 6374/2016 (XVI) C.A.No(s). 6931/2017 (III) C.A. No. 5524/2017 (III) C.A. No. 6058/2017 (III) C.A. No. 8418/2016 (IV-A) C.A. No. 9120/2017 (IV-A) C.A. No. 13772/2015 (XVI) C.A. No. 9781-9782/2017 (XVI) C.A. No. 9920/2016. SLP(C) No. 18569/2018 (III) SLP(C) No. 22955/2014 (Iva) (FOR ADMISSION and I.R. and IA No.76268/2018-CONDONATION OF DELAY IN FILING) 40 SLP(C) No. 18570/2018 (III) (FOR ADMISSION and I.R. and IA No.77479/2018-CONDONATION OF DELAY) SLP(C) No. 3533/2017 (III) SLP(C) No. 8371/2017 SLP(C) No. 20239/2017 (III) SLP(C) No. 546/2018 (III) SLP(C) No. 5147/2017 (III) SLP(C) No. 28256/2017 (III) SLP(C) No. 21941/2017 (IX) C.A. No. 4834/2017 (III) C.A. No. 4836/2017 (III) SLP(C) No. 32885/2017 (III) SLP(C) No. 552/2018 (III) SLP(C) No. 551/2018 (III) SLP(C) No. 570/2018 (III) SLP(C) No(s).21800/2017 (III) CIVIL APPEAL No(s). 21808/2017 (III) SLP(C) No(s). 33532/2017 (III) CIVIL APPEAL No(s). 437/2018 (III) CIVIL APPEAL No(s). 4656/2018 (III) CIVIL APPEAL No(s). 4657/2018 (III) CIVIL APPEAL No(s). 4658/2018 (III) SLP(C) No(s). 4659/2018 (III) SLP(C) No(s). 2874/2018 (III) SLP(C) No(s). 860/2018 (III) SLP(C) No(s). 1102/2018 (III) SLP(C) No(s). 1321/2018 (III) SLP(C) No(s). 4830/2018 (III) CIVIL APPEAL No(s). 5605/2018 (III) SLP(C) No(s). 6403/2017 (III) CIVIL APPEAL No(s). 3664/2017 (III-A) SLP(C) No(s). 13740/2017 (III) SLP(C) No(s). 13741/2017 (III) SLP(C) No(s). 15260/2017 (III) SLP(C) No(s). 10833/2018 (III) SLP(C) No(s). 10834/2018 (III) SLP(C) No(s). 13119/2018 (III) SLP(C) No(s). 13118/2018 (III) SLP(C) No(s). 5927/2018 (III) SLP(C) No(s). 9597/2018 (III) SLP(C) No(s). 10082/2018 (III) SLP(C) No(s). 10997/2018 (III) Counsel for the parties:- Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mr. B.V.B. Das, AOR Mr. Sarthak Raizada, Adv. Ms. Anil Katiyar, AOR Mr. Salil Kapoor, Adv. 41 Mr. Sanat Kapoor, Adv. Ms. Asha Tyagi, Adv. Mr. C. Kannan, Adv. Mr. Vinodh Kanna B., Adv. Mr. B. Ramana Murthy, Adv. Ms. Premlata Bansal, Sr. Adv. Mr. Jagjit Singh Chhabra, Adv. Mr. Aarohi Bhalla, Adv. Mr. Chandan Kumar Mandal, Adv. Ms Sujata Kurdukar, Adv. Mr. Sunil Goel, Adv. Mr. Tanuj Agarwal, Adv. Ms. Swati Bharadwaj, Adv. Mr. Hasan Murtaza, Adv. Mr. Rajesh Kumar, Adv. Mr. E.C. Agrawla, Adv. Ms. Pragya Baghel, Adv. Mr. Tata Krishna, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, Adv. Mr. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Kunal Verma, Adv. Mr. Piyush Bhardwaj, Adv. Mm/s. Parekh & Co. Mr. K.V. Mohan, Adv. Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Mohit D. Ram, Adv. Mr. Mohammed Sadique T.A., Adv. Mr. Kamlendra Mishra, Adv. Mr. Mohan Pandey, Adv. 42 Mr. Tushar Bakshi, Adv. Mr. Nishit Agrawal, Adv. Mr. Sunil Kumar Verma, Adv. Mr. Varun Sarin, Adv. Mr. Manish J. Shah, Adv. Mr. D.N. Ray, Adv. Mr. Tushar Hemani, Adv. Mr. Lokesh K. Choudhary, Adv. Ms. Disha Ray, Adv. Mr. Dillip Kumar Nayak, Adv. Ms. Sumita Ray, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Gunnam Venkateswara Rao, Adv. M/s. Gagrat & Co. Mr. A.N. Arora, Adv. Ms. Jesal Wahi, Adv. Mr. Santosh Krishnan, Adv. Mr. V.N. Raghupathy, Adv. Mr. Gunnam Venkateswara Rao, Adv. Mr. Ashok Panigrahi, Adv. Mr. Anmol Taval, Adv. Mr. Rohit Gosh, Adv. Mr. Kshitij Vaibhav, Adv. Ms. Vina Gupta, Adv. Mr. Satyen Sethi, Adv. Mr. Arta Trana Panda, Adv. Ms. Gargi Sethee, Adv. Mr. Rameshwar Pr. Goyal, Adv. Mr. G. Venkateswara Rao, Adv. Mr. Ram Prasad, Adv. Mr. Jayant Mohan, Adv. Mr. Sanjay Jain, Adv. Mr. E.M.S. Anam, Adv. Mr. James P. Thomas, Adv. 43 Ms. Supreeta Sharanagouda, Adv. Mr. Senthil Jagadeesan, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Mathai M. Paikaday, Sr. Adv. Mr. K. Ramesh, Adv. Mr. Shishir Punaki, Adv. Mr. Sanjay Jain, Adv. Mr. James P. Thomas, Adv. Mr. Sachit Jolly, Adv. Ms. Anuradha Dutt, Adv. Ms. Fereshte D. Sethna, Adv. Ms. Vijayalakshmi Menon, Adv. Mr. Kunal Dutt, Adv. Mr. K.R. Pradeep, Adv. Ms. Archana Sachdeva, Adv. Ms. Girija G.P., Adv. Mr. Prakash Kapur, Adv. Mr. Kabir Mathi, Adv. Ms. Jesal Wahi, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Amar Dave, Adv. Mr. P.S.Sudheer, Adv. Mr. Rishi Maheshwari, Adv. Mr. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Ms. Y. Nachiar, Adv. Mr. S. Ravishankar, Adv. Mr. Vivek Sharma, Adv. Ms. Ashwini Chandrasekaran, Adv. Mr. Abhishek Anand, Adv. Mr. M.P. Devanath, Adv. Mr. Praveen Kumar, Adv. Mr. Naresh Kumar, Adv. Ms. Manisha T. Karia, Adv. Ms. Saumya, Adv. Mr. Shanshank S. Mangal, Adv. Mr. R.K. Patel, Adv. Dr. Manish Singhvi, Adv. 44 Mr. Om Prakash Ajit Singh Parihar, Adv. Mr. Amar Dave, Adv. Mr. P.S. Sudheer, Adv. Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Ms. Nachiketa Joshi, Adv. Ms. M.S. Anushree Prashit Kapadia, Adv. Ms. Priyanka Rathi, Adv. Mr. Vimal Tiwari, Adv. Mr. Aditya Sharma, Adv. Ms. Swati Bhardwaj, Adv. Mr. Abhiram Naik, Adv. Mr. Sarthak Gaur, Adv. Mr. Rajesh Kumar, Adv. Mr. Aashish Bernard, Adv. Mr. Rahul Krishna, Adv. Mr. Vinod Kumar, Adv. Ms. Radha Rangaswamy, Adv. Mr. Pretesh Kapur, Adv. Mr. Dhruv Mehta, Sr. Adv. Mr. Ashish Wad, Adv. Ms. Jayashre Wad, Adv. Mr. Sidharth Mahajan, Adv. Ms. Sukriti Jaggi, Adv. Mr. Puneet Jain, Adv. Ms. Christi Jain, Adv. Mr. Abhinav Gupta, Adv. Mr. Harsh Jain, Adv. Ms. Vinita, Adv. Ms. Pratibha Jain, Adv. Mr. Rashmikumar Manilal Vithlani, Adv. Mr. Punit Dutt Tyagi, Adv. Ms. Namita Choudhary, Adv. Ms. Kaveeta Wadia, Adv. Mr. Arvind P. Datar, Sr. Adv. Ms. Mohna, Adv. Ms. Geetali Talukdar, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sarma, Adv. Ms. Niharika, Adv. 45 Mr. U.A. Rana, Adv. Mr. Himanshu Mehra, Adv. Mr. A.P. Sinha, Adv. Mr. Brajesh Kumar, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Kaustubh Shukla, Adv. Mr. Abhay Singh, Adv. Mr. M.P.Vinod, Adv. Mr. Atul Shankar Vinod, Adv. Mr. Dileep Pillai, Adv. Mr. Ajay Kumar Jain, Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Sahil Narang, Adv. Mr. Anupinder Jassal, Adv. Mr. Sanjeev K. Kapoor, Adv. Mr. Tarun Gulati, Adv. Ms. Ishita Farsaiya, Adv. Mr. Kishore Kunal, Adv. Mr. Neilhildreth, Adv. Mr. Shashi Mathews, Adv. Mr. Anupam Mishra, Adv. Mr. Himanshu Sinha, Adv. Mr. Bhuvan D., Adv. Mr. Jafar Alam, Adv. Mr. Sriharsh N. B, Adv. Mr. Ashutosth Garg, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, Adv. Ms. Rashi Khanna, Adv. Mr. Y. Pareek, Adv. Mr. Prakash Kumar, Adv. Mr. Rahul Gupta, Adv. Mr. M.C. Dhingra, Adv. Mr. Syed Jafar Alam, Adv. Mr. Robin R. David, Adv. Mr. Febin V. Mathew, Adv. M/s. Dua Associates Mr. Rajiv Ranjan Dwivedi, Adv. 46 Mr. Saurabh Ajay Gupta, Adv. Mr. A. Venayagam Balan, Adv. Mr. Ambhoj Kumar Sinha, Adv. Mr. Meka Venkatarama Krishna, Adv. Ms. Sriparna Dutta Choudhury, Adv. Mr. Saransh Jain, Adv. Mr. Deepak Prakash, Adv. Mr. Vishal Somany, Adv. Mr. Subhash Chandran K.R., Adv. Ms. Sree Devi, Adv. Ms. Yanmi Phazang, Adv. Mr. Raneev Dakiya, Adv. Ms. Teetasha Banerjee, Adv. Mr. Nachiketa Vajpayee, Adv. Mr. Subhash Choudhary, Adv. Mr. Dwaneesh, Adv. Mr. Aneesh Mittal, Adv. Ms. Shreya Sharma, Adv. Mr. Sanjay Jhanwar, Adv. Mr. Rajat Sharma, Adv. Mr. Tarun Gupta, Adv. Dr. Rakesh Gupta, Adv. Mr. Somil Agarwal, Adv. Ms. Monika Ghai, Adv. Mr. Ambhoj Kumar Sinha, Adv. Mr. Ajay Bhargava, Adv. Mr. Rony John, Adv. Ms. Shweta Kabra, Adv. M/s. Khaitan & Co. AOR Mr. Saurabh Ajay Gupta, Adv. Mr. Nishant Bishnoi, Adv. Ms. Srishti Prabhakar, Adv. Mr. Rajul Patel, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Ms. Hemantika Wahi, Adv. Ms. Jesal Wahi, Adv. Ms. Puja Singh, Adv. Mr. Kabir Hathi, Adv. Ms. Vishakha, Adv. Ms. Mamta Singh, Adv. Mr. Mohit Chaudhary, Adv. 47 Mr. Ashok A.Kulkarni, Adv. Mr. Kunal Sachdeva, Adv. Mr. Balwinder Singh Suri, Adv. Ms. Garima Sharma, Adv. Mr. Jay Savla, Adv. Ms. Renuka Sahu, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Rajeev K. Panday, Adv. Mr. Rajeev M. Roy, Adv. Mr. P. Srinivasan, Adv. Mr. Chirag M. Shroff, Adv. Ms. Neha Sangwan, Adv. Mr. P.K. Manohar, Adv. Mr. Gopal Jain, Sr. Adv. Mr. Chinmayee Chandra, Adv. Mr. Prashanti Rao, Adv. Mr. Rustom B. Hathikhanawala, Adv. Mr. Rounak Jain, Adv. Mr. A.V. Rangam, Adv. Mr. Buddy A. Ranganadhan, Adv. Mr. Inder Paul Bansal, Adv. Mr. Vivek Bansal, Adv. Mr. Haresh Raichura, Adv. Mr. Nishant Singla, Adv. Mr. Ajay Sharma, Adv. Mr. Naveen R. Nath, Adv. Mr. Naveen Kumar, Adv. Mr. Pallav Mongia, Adv. Mr. R. Ayyam Perumal, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. K. Ravi, Adv. Mr. M.S.M. Asaithambi, Adv. Mr. Atul Sharma, Adv. Mr. C. Kannan, Adv. Ms. Sripradha Krishnan, Adv. 48 Mr. Siddharth Bhatnagar, Adv. Mr. Sidharth Mohan, Adv. Mr. Nirmesh Dube, Adv. Mr. R.P. Bhatt, SR. Adv. Mr. Santhosh Krishnan, Adv. Mr. Mukul Kumar, Adv. Ms. Charu Mathur, Adv. Mr. K.J. John & Co. Mr. Ayush Sharma, Adv. Mr. S. Ravi Shankar, Adv. Ms. Bindi Girish Dave, Adv. Mr. K.R. Sasiprabhu, Adv. Ms. Somiran Sharma, Adv. Mr. Vishnu Sharma, Adv. Mr. Nikhil Nayyar, Adv. Mr. N. Sai Vinod, Adv. Mr. Dhananjay Baijal, Adv. Mr. Divyanshu Rai, Adv. Ms. Yanunah Nachiar, Adv. Mr. S. Ravi Shankar, Adv. Mr. Siddharth Mittal, Adv. Mr. Nayan Nepal, Adv. Ms. Usha Nandini, Adv. Mr. Aishwarya Kumar, Adv. Mr. Aditya, Adv. Mr. T. Singh, Adv. Mr. Rajiv Tyagi, Adv. Mr. Preteesh Kapoor, Adv. Mr. Ashok Kulkarni, Adv. Mr. Kshitij Vaibhav, Adv. Ms. Bina Gupta, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sarma, Adv. Ms. Niharika, Adv. Mr. Kamal Sawhney, Adv. 49 Mr. Prashant Meharchandani, Adv. Ms. Pooja Dhar, Adv. Mr. Kamal Mohan Gupta, Adv. Mr. Pallav Mongia, Adv. Mr. Sabyasachi Bhaduri, Adv. Ms. Arti Singh, Adv. Ms. Pooja Singh, Adv. Mr. Nageshwar Rao, Adv. Mr. Sandeep Karhail, Adv. Ms. Sherry Goyal, Adv. Mr. Pukhram Ramesh Kumar, Adv. Mr. K. Amrit Sharma, Adv. Ms. Ruby Singh Ahuja, Adv. Mr. Anupam Prakash, Adv. Mr. Shubham Saigal, Adv. Ms. Manik Karanjawala, Adv. Mr. Mayank Nagi, Adv. Mr. Shekhar Prit Jha, Adv. Meharia & Company Mr. Jatin Zaveri, Adv. Mr. Neel Kamal Mishra, Adv. Ms. Kavita Jha, Adv. Mr. Vaibhav Kulkarni, Adv. Mr. Shahid Anwar, AOR Mr. Gaurav Sharma, AOR Mr. T. Mahipal, Adv. Ms. Puja Sharma, Adv. Ms. Mridula Ray Bharadwaj, Adv. Mr. Rajeev Maheshwaranand Roy, Adv. Mr. Rakesh K. Sharma, Adv. Mr. Nirnimesh Dube, Adv. Mr. Rahul Gupta, AOR Mr. Pallav Mongia, AOR Mr. R. Chandrachud, Adv. Ms. Astha Tyagi, Adv. Ms. Anangha S. Desai, Adv. Ms. Archana Sahadeva, AoR Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following 50 O R D E R The Registry has listed these matters on the ground that the tax effect is less than Rs. 1 Crore and, therefore, as per the Circular of the CBDT, these are not pressed by the Income tax Department and are to be dismissed on the ground of low tax effect. In response, the Income Tax Department has handed over the statement which is in three Annexures. Annexure-A gives the list of those cases where the tax effect is above Rs. 1 Crore. Annexure-C mentions certain cases wherein tax effect is less than Rs. 1 Crore, but as per the Department these are not covered by the Notification and come under the exception clause of the said Notification. The Registry shall put on the website of the Supreme Court the list of cases mentioned in Annexure-A and Annexure-C, as supplied by learned ASG, so that the counsel for the assesses are able to verify the same. List the matters mentioned in Annexure-A and Annexure-C on 25.09.2018. The following special leave petitions/appeals mentioned in Annexure-B are de-tagged as they are filed by the assessees. CIVIL APPEAL No(s). 4935/2012 (XI-A) CIVIL APPEAL No(s). 4934/2012 (XI-A) CIVIL APPEAL No(s). 4936/2012 (XI-A) CIVIL APPEAL No(s). 4933/2012 (XI-A) CIVIL APPEAL No(s). 5568/2012 (XI-A) CIVIL APPEAL No(s). 5321-5322/2012 (XI-A) CIVIL APPEAL No(s). 2743-2746/2013 (XI-A) CIVIL APPEAL No(s). 5460-5461/2013 (III-A) CIVIL APPEAL No(s). 7101-7102/2017 (XI-A) SLP(C) No(s). 22875-22881/2017 (XI) CIVIL APPEAL No(s). 8906/2012 (III) CIVIL APPEAL No(s). 8907/2012 (III) CIVIL APPEAL No(s). 2072-2073/2012 (IV-A) RP(C) No. 2643/2014 in SLP(C) No. 7921/2014 (IV-A) SLP(C) No(s). 21848/2012 (IV-A) SLP(C) No(s). 19431/2014 (IV-A) SLP(C) No. 34997-35001/2015 (IV-A) SLP(C) No. 35669-35671/2015 (IV-A) SLP(C) No. 35004-35005/2015 (IV-A) SLP(C) No. 35314-35315/2015 (IV-A) SLP(C) No. 489-491/2016 (IV-A) SLP(C) No. 1253-1254/2018 (XI) C.A. No. 9920/2016 51 C.A. No. 9781-9782/2017. The above mentioned special leave petitions/appeals shall be listed in usual course. CIVIL APPEAL NO(S).2916/2012, CIVIL APPEAL NO. 6173/2016, SLP(C) NO. 21852/2012, S.L.P.(C)...CC NO. 1764/2017, CIVIL APPEAL NO(S). 4173/2012, CIVIL APPEAL NO(S). 4177/2012, CIVIL APPEAL NO(S). 6190/2013, SLP(C) NO(S). 9870/2014, CIVIL APPEAL NO(S). 8922/2013, CIVIL APPEAL NO(S). 8532/2013, SLP(C) NO(S). 9144/2015, SLP(C) NO(S). 17384/2015, SLP(C) NO(S). 17379/2015, SLP(C) NO(S). 17382/2015, SLP(C) NO(S). 17385/2015, CIVIL APPEAL NO(S). 2406-2407/2016, SLP(C) NO(S). 10915/2018, SLP(C) NO.5223/2013, CIVIL APPEAL NO.4529/2014, CIVIL APPEAL NO.3900/2016, CIVIL APPEAL NO.20961/2017, CIVIL APPEAL NO.1617/2018, CIVIL APPEAL NO.2109/2016, CIVIL APPEAL NO.3475/2016, CIVIL APPEAL NO.4229/2016, CIVIL APPEAL NO.6071/2016, CIVIL APPEAL NO.2630/2017, CIVIL APPEAL NO.3370/2017, CIVIL APPEAL NO.3186/2015,CIVIL APPEAL NO.5103/2015, CIVIL APPEAL NO.1404/2016, CIVIL APPEAL NO.1407/2016, CIVIL APPEAL NO.3286/2016, CIVIL APPEAL NO.3176/2016, CIVIL APPEAL NO.4750/2016, CIVIL APPEAL NO.4445/2016, CIVIL APPEAL NO.5420/2016, CIVIL APPEAL NO.8035/2016, CIVIL APPEAL NO.1253/2017, CIVIL APPEAL NO.1252/2017, CIVIL APPEAL NO.12852/2017, SLP (C) NO. 26520/2017, SLP (C) NO. 26524/2017, SLP (C) NO. 26746/2012, CIVIL APPEAL NO.8520/2014, CIVIL APPEAL NO.6361/2014, CIVIL APPEAL NO.7335/2013, CIVIL APPEAL NO.7336/2013, CIVIL APPEAL NO.7342/2013, CIVIL APPEAL NO.1608/2009, CIVIL APPEAL NO.7217/2010, CIVIL APPEAL NO.7216/2011, CIVIL APPEAL NO.5384/2015, SLP (C) CC....NO. 4159/2017, SLP (C) NO. 9638/2018, CIVIL APPEAL NO.3888/2010, CIVIL APPEAL NO.1954/2011, CIVIL APPEAL NO.2532/2011, CIVIL APPEAL NO.14096/2015, CIVIL APPEAL NO.10442/2017, SLP (C) NO.20728/2017, CIVIL APPEAL NO.10438/2017, CIVIL APPEAL NO.10209/2010, CIVIL APPEAL NO.10481/2010, CIVIL APPEAL NO.8529/2014, CIVIL APPEAL NO.8530/2014, CIVIL APPEAL NO.8012/2014, SLP (C) NO. 28609/2014, SLP (C) NO.29659/2014, SLP (C) NO.29229/2014, SLP (C) NO.33661/2014, SLP (C) NO.12560/2015, CIVIL APPEAL NO. 3268/2015, SLP (C) NO. 12447/2017, SLP (C) NO. 13167/2018, CIVIL APPEAL NO.242/2012, CIVIL APPEAL NO. 72/2014, CIVIL APPEAL NO. 3697/2012,CIVIL APPEAL NOS. 2590-2593/2012,CIVIL APPEAL NO. 7255/2011,CIVIL APPEAL NO. 4956/2013,CIVIL APPEAL NO. 4958/2013,CIVIL APPEAL NO. 4963/2013, CIVIL APPEAL NO.7212/2012, CIVIL APPEAL NO. 1296/2015, CIVIL APPEAL NO. 5232/2015,CIVIL APPEAL NO.8411/2016, CIVIL APPEAL NO. 1549/2017,CIVIL APPEAL NO.2571/2017, SLP (C) NO. 13360/2015, SLP (C)NO. 13741/2017,CIVIL APPEAL NO. 59/2017,CIVIL APPEAL NO. 6402/2015,CIVIL APPEAL NO. 3619/2016,CIVIL APPEAL NO. 7246/2015,CIVIL APPEAL NO. 166/2018,CIVIL APPEAL NO. 3904/1026, SLP (C) NO. 5927/2018, SLP (C)NO.4830/2018,CIVIL APPEAL NO. 3818/2017, SLP (C) NO.9866/2015,CIVIL APPEAL NO. 8040/2016,CIVIL APPEAL NO.7116/2013, SLP (C) NO. 34929/2017,CIVIL APPEAL NO. 2003/2014, SLP (C) NO. 9944/2015, CIVIL APPEAL NO. 11304/2013, SLP (C) NO. 13740/2017,CIVIL APPEAL NO.7920/2013, SLP (C) NO. 2874/2018,SLP (C) NO. 10833/2018,CIVIL APPEAL NO. 52 8037/2016,CIVIL APPEAL NO.62/2017, SLP (C) NO.17512/2017,CIVIL APPEAL NO. 5488/2015,CIVIL APPEAL NO.3289/2017,CIVIL APPEAL NO.6332/2012,CIVIL APPEAL NO.4016/2014, SLP (C) NO.18569/2018,CIVIL APPEAL NO. 58/2017,CIVIL APPEAL NO. 4658/2018, SLP(C) D. NO. 11594/2018, CIVIL APPEAL NO.3664/2017,CIVIL APPEAL NO. 5110/2015,CIVIL APPEAL NO. 64/2017,CIVIL APPEAL NO. 3292/2017, SLP (C) NO. 1321/2018,CIVIL APPEAL NO. 5100/2015,CIVIL APPEAL NO. 4452/2016,CIVIL APPEAL NO. 65/2017,CIVIL APPEAL NO. 5218/2015,CIVIL APPEAL NO. 9163/2015,CIVIL APPEAL NO. 13442/2015,CIVIL APPEAL NO. 2595/2015, SLP (C) NO.1102/2018, SLP (C) NO.33532/2017, SLP (C) NO.21841/2012, SLP (C) NO.13361/2015,CIVIL APPEAL NO. 5605/2018,CIVIL APPEAL NO. 1010/2014, SLP ( C) NO. /2017,CIVIL APPEAL NO. 13764/2015,CIVIL APPEAL NO. 6058/2017,CIVIL APPEAL NO. 6405/2015, CIVIL APPEAL NO. 5436/2016, SLP (C) NO. 3533/2017,CIVIL APPEAL NOS.5974-5977/2012,CIVIL APPEAL NO. 4836/2017, SLP (C) NO. 552/2018, SLP (C) NO. 5147/2017,CIVIL APPEAL NO. 1009/2014,CIVIL APPEAL NO. 11305/2013, SLP (C) NO. 10997/2018,CIVIL APPEAL NO.10905/2014,CIVIL APPEAL NO. 6578/2015,CIVIL APPEAL NO.9514/2017, SLP (C) NO.20239/2017, SLP (C) NO.570/2018,CIVIL APPEAL NO. 21800/2017, SLP (C) NO. 4711/2015,CIVIL APPEAL NO. 18774/2017, SLP (C) NO.17543/2015,CIVIL APPEAL NO. 6406/2015,CIVIL APPEAL NO. 18739/2017,CIVIL APPEAL NO.2451/2017,CIVIL APPEAL NO. 21808/2017,CIVIL APPEAL NO. 2452/2017, SLP(C) D. NO.22813/2017, SLP (C) NO. 551/2018, SLP (C) 546/2018,CIVIL APPEAL NO. 13679/2015,CIVIL APPEAL NO. 4647/2018,CIVIL APPEAL NO. 4932/2012,CIVIL APPEAL NO. 10903/2014,CIVIL APPEAL NO. 8294/2016,CIVIL APPEAL NO. 14558/2015, SLP (C) NO.22951/2015, SLP (C) NO. 16826/2016,CIVIL APPEAL NO. 13765/2015, SLP (C) NO. 6403/2017,CIVIL APPEAL NO. 2538/2016, SLP(C) D. NO. 15597/2017, SLP (C) NO. 31718/2017,CIVIL APPEAL NO. 2542/2018,CIVIL APPEAL NO. 2543/2018, SLP (C) NO. 9597/2018,CIVIL APPEAL NO. 11342/2016,CIVIL APPEAL NO.6516/2015,CIVIL APPEAL NO.5487/2015, CIVIL APPEAL NO. 8036/2016,CIVIL APPEAL NO. 929/2016, SLP(C) D. NO. 14604/2017, SLP (C) NO. 9945/2015, SLP (C) NO. 736/2016,CIVIL APPEAL NO. 8043/2016, SLP (C) NO. 15260/2017,CIVIL APPEAL NO.8418/2016,CIVIL APPEAL NO. 11306/2013,CIVIL APPEAL NO. 10474/2014,CIVIL APPEAL NO. 6699/2014, SLP (C) NO. 22379/2015. Delay condoned. Leave granted. The appeals are dismissed in terms of the signed order. Pending application(s), if any, shall be disposed of accordingly. (ASHWANI THAKUR) (SAROJ KUMARI GAUR) COURT MASTER (SH) COURT MASTER (Corrected signed order is placed on the file) 53 .IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).2916/2012 COMMISSIONER OF INCOME TAX II APPELLANT(S) VERSUS M/S. C.C. CHOKSHI & CO. RESPONDENT(S) WITH CIVIL APPEAL NO. 6173/2016, CIVIL APPEAL NO.9585/2018 @ SLP(C) NO. 21852/2012, CIVIL APPEAL NO.9724/2018 @ SLP(C) NO. 25689/2018 @ S.L.P.(C)...CC NO. 1764/2017, CIVIL APPEAL NO(S). 4173/2012, CIVIL APPEAL NO(S). 4177/2012, CIVIL APPEAL NO(S). 6190/2013, CIVIL APPEAL NO.9639/2018 @ SLP(C) NO(S). 9870/2014, CIVIL APPEAL NO(S). 8922/2013, CIVIL APPEAL NO(S). 8532/2013, CIVIL APPEAL NO.9669/2018 @ SLP(C) NO(S). 9144/2015, CIVIL APPEAL NO.9671/2018 @ SLP(C) NO(S). 17384/2015, CIVIL APPEAL NO.9674/2018 @ SLP(C) NO(S). 17379/2015, CIVIL APPEAL NO.9676/2018 @ SLP(C) NO(S). 17382/2015, CIVIL APPEAL NO.9677/2018 @ SLP(C) NO(S). 17385/2015, CIVIL APPEAL NO(S). 2406-2407/2016, CIVIL APPEAL NO.9640/2018 @ SLP(C) NO(S). 10915/2018, CIVIL APPEAL NO.9679/2018 @ SLP(C) NO.5223/2013, CIVIL APPEAL NO.4529/2014, CIVIL APPEAL NO.3900/2016, CIVIL APPEAL NO.20961/2017, CIVIL APPEAL NO.1617/2018, CIVIL APPEAL NO.2109/2016, CIVIL APPEAL NO.3475/2016, CIVIL APPEAL NO.4229/2016, CIVIL APPEAL NO.6071/2016, CIVIL APPEAL NO.2630/2017, CIVIL APPEAL NO.3370/2017, CIVIL APPEAL NO.3186/2015,CIVIL APPEAL NO.5103/2015, CIVIL APPEAL NO.1404/2016, CIVIL APPEAL NO.1407/2016, CIVIL APPEAL NO.3286/2016, CIVIL APPEAL NO.3176/2016, CIVIL APPEAL NO.4750/2016, CIVIL APPEAL NO.4445/2016, CIVIL APPEAL NO.5420/2016, CIVIL APPEAL NO.8035/2016, CIVIL APPEAL NO.1253/2017, CIVIL APPEAL NO.1252/2017, CIVIL APPEAL NO.12852/2017, CIVIL APPEAL NO.9721/2018 @ SLP (C) NO. 26520/2017, CIVIL APPEAL NO.9722/2018 @ SLP (C) NO. 26524/2017, CIVIL APPEAL NO.9682/2018 @ SLP (C) NO. 26746/2012, CIVIL APPEAL NO.8520/2014, CIVIL APPEAL NO.6361/2014, CIVIL APPEAL NO.7335/2013, CIVIL APPEAL NO.7336/2013, CIVIL APPEAL NO.7342/2013, CIVIL APPEAL NO.1608/2009, CIVIL APPEAL NO.7217/2010, CIVIL APPEAL NO.7216/2011, CIVIL APPEAL NO.5384/2015, CIVIL APPEAL NO.9822/2018 @ SLP (C) NO. 25849/2018 @ SLP (C) CC NO. 4159/2017, CIVIL APPEAL NO.9762/2018 @ SLP (C) NO. 9638/2018, CIVIL APPEAL NO.3888/2010, CIVIL APPEAL NO.1954/2011, CIVIL APPEAL NO.2532/2011, CIVIL APPEAL NO.14096/2015, CIVIL APPEAL 54 NO.10442/2017, CIVIL APPEAL NO.9595/2018 @ SLP (C) NO.20728/2017, CIVIL APPEAL NO.10438/2017, CIVIL APPEAL NO.10209/2010, CIVIL APPEAL NO.10481/2010, CIVIL APPEAL NO.8529/2014, CIVIL APPEAL NO.8530/2014, CIVIL APPEAL NO.8012/2014, CIVIL APPEAL NO.9603/2018 @ SLP (C) NO. 28609/2014, C.A. NO.9607/2018 @ SLP (C) NO.29659/2014, CIVIL APPEAL NO.9608/2018 @ SLP (C) NO.29229/2014, CIVIL APPEAL NO.9611/2018 @ SLP (C) NO.33661/2014, CIVIL APPEAL NO.9615/2018 @ SLP (C) NO.12560/2015, CIVIL APPEAL NO. 3268/2015, CIVIL APPEAL NO.9627/2018 @ SLP (C) NO. 12447/2017, CIVIL APPEAL NO.9648/2018 @ SLP (C) NO. 13167/2018, CIVIL APPEAL NO.242/2012, CIVIL APPEAL NO. 72/2014, CIVIL APPEAL NO. 3697/2012,CIVIL APPEAL NOS. 2590-2593/2012,CIVIL APPEAL NO. 7255/2011,CIVIL APPEAL NO. 4956/2013,CIVIL APPEAL NO. 4958/2013,CIVIL APPEAL NO. 4963/2013, CIVIL APPEAL NO.7212/2012, CIVIL APPEAL NO. 1296/2015, CIVIL APPEAL NO. 5232/2015,CIVIL APPEAL NO.8411/2016, CIVIL APPEAL NO. 1549/2017,CIVIL APPEAL NO.2571/2017,CIVIL APPEAL NO.9683/2018 @ SLP (C) NO. 13360/2015,CIVIL APPEAL NO.9631/2018 @ SLP (C)NO. 13741/2017,CIVIL APPEAL NO. 59/2017,CIVIL APPEAL NO. 6402/2015,CIVIL APPEAL NO. 3619/2016,CIVIL APPEAL NO. 7246/2015,CIVIL APPEAL NO. 166/2018,CIVIL APPEAL NO. 3904/2016,CIVIL APPEAL NO.9765/2018 @ SLP (C) NO. 5927/2018,CIVIL APPEAL NO.9766/2018 @ SLP (C)NO.4830/2018,CIVIL APPEAL NO. 3818/2017, CIVIL APPEAL NO.9685/2018 @ SLP (C) NO.9866/2015,CIVIL APPEAL NO. 8040/2016,CIVIL APPEAL NO.7116/2013,CIVIL APPEAL NO.9689/2018 @ SLP (C) NO. 34929/2017,CIVIL APPEAL NO. 2003/2014,CIVIL APPEAL NO.9686/2018 @ SLP (C) NO. 9944/2015, CIVIL APPEAL NO. 11304/2013,CIVIL APPEAL NO.9693/2018 @ SLP (C) NO. 13740/2017,CIVIL APPEAL NO.7920/2013,CIVIL APPEAL NO.9649/2018 @ SLP (C) NO. 2874/2018,CIVIL APPEAL NO.9641/2018 @ SLP (C) NO. 10833/2018,CIVIL APPEAL NO. 8037/2016,CIVIL APPEAL NO.62/2017,C.A. NO.9719/2018 @ SLP (C) NO.17512/2017,CIVIL APPEAL NO. 5488/2015,CIVIL APPEAL NO.3289/2017,CIVIL APPEAL NO.6332/2012,CIVIL APPEAL NO.4016/2014,CIVIL APPEAL NO.9642/2018 @ SLP (C) NO.18569/2018,CIVIL APPEAL NO. 58/2017,CIVIL APPEAL NO. 4658/2018,CIVIL APPEAL NO.9811/2018 @ SLP(C)NO.25812/2018 @ SLP(C) SLP(C) D. NO. 11594/2018, CIVIL APPEAL NO.3664/2017,CIVIL APPEAL NO. 5110/2015,CIVIL APPEAL NO. 64/2017,CIVIL APPEAL NO. 3292/2017,C.A. NO.9737/2018 @ SLP (C) NO. 1321/2018,CIVIL APPEAL NO. 5100/2015,CIVIL APPEAL NO. 4452/2016,CIVIL APPEAL NO. 65/2017,CIVIL APPEAL NO. 5218/2015,CIVIL APPEAL NO. 9163/2015,CIVIL APPEAL NO. 13442/2015,CIVIL APPEAL NO. 2595/2015, CIVIL APPEAL NO.9738/2018 @ SLP (C) NO.1102/2018,CIVIL APPEAL NO.9696/2018 @ SLP (C) NO.33532/2017, C.A. NO.9718/2018 @ SLP (C) NO.21841/2012,C.A. NO.9687/2018 @ SLP (C) NO.13361/2015,CIVIL APPEAL NO. 5605/2018,CIVIL APPEAL NO. 1010/2014,CIVIL APPEAL NO.9702/2018 @ SLP ( C) NO. 55 5147/2017,CIVIL APPEAL NO. 13764/2015,CIVIL APPEAL NO. 6058/2017,CIVIL APPEAL NO. 6405/2015, CIVIL APPEAL NO. 5436/2016,CIVIL APPEAL NO.9705/2018 @ SLP (C) NO. 3533/2017,CIVIL APPEAL NOS.5974-5977/2012,CIVIL APPEAL NO. 4836/2017,CIVIL APPEAL NO.9650/2018 @ SLP (C) NO. 552/2018,CIVIL APPEAL NO.9702/2018 @ SLP (C) NO. 5147/2017,CIVIL APPEAL NO. 1009/2014,CIVIL APPEAL NO. 11305/2013,CIVIL APPEAL NO.9643/2018 @ SLP (C) NO. 10997/2018,CIVIL APPEAL NO.10905/2014,CIVIL APPEAL NO. 6578/2015,CIVIL APPEAL NO.9514/2017,C.A. NO.9706/2018 @ SLP (C) NO.20239/2017,CIVIL APPEAL NO.9654/2018 @ SLP (C) NO.570/2018,CIVIL APPEAL NO. 21800/2017,C.A. NO.9688/2018 @ SLP (C) NO. 4711/2015,CIVIL APPEAL NO. 18774/2017,CIVIL APPEAL NO.9658/2018 @ SLP (C) NO.17543/2015,CIVIL APPEAL NO. 6406/2015,CIVIL APPEAL NO. 18739/2017,CIVIL APPEAL NO.2451/2017,CIVIL APPEAL NO. 21808/2017,CIVIL APPEAL NO. 2452/2017,CIVIL APPEAL NO.9723/2018 @ SLP(C)NO.25688/2018 @ SLP(C) D. NO.22813/2017 , C.A. NO.9665/2018 @ SLP (C) NO. 551/2018,CIVIL APPEAL NO.9667/2018 @ SLP (C) 546/2018,CIVIL APPEAL NO. 13679/2015,CIVIL APPEAL NO. 4647/2018,CIVIL APPEAL NO. 4932/2012,CIVIL APPEAL NO. 10903/2014,CIVIL APPEAL NO. 8294/2016,CIVIL APPEAL NO. 14558/2015,CIVIL APPEAL NO.9690/2018 @ SLP (C) NO.22951/2015,C.A. NO.9767/2018 @ SLP (C) NO. 16826/2016,CIVIL APPEAL NO. 13765/2015,C.A. NO.9707/2018 @ SLP (C) NO. 6403/2017,CIVIL APPEAL NO. 2538/2016, CIVIL APPEAL NO.9821/2018 @ SLP(C)NO.25845/2018 @ SLP(C) D. NO. 15597/2017, CIVIL APPEAL NO.9708/2018 @ SLP (C) NO. 31718/2017,CIVIL APPEAL NO. 2542/2018,CIVIL APPEAL NO. 2543/2018,C.A. NO.9678/2018 @ SLP (C) NO. 9597/2018,CIVIL APPEAL NO. 11342/2016,CIVIL APPEAL NO.6516/2015,CIVIL APPEAL NO.5487/2015, CIVIL APPEAL NO. 8036/2016,CIVIL APPEAL NO. 929/2016, CIVIL APPEAL NO._________/2018 @ SLP(C)NO._________/2018 @ SLP(C) D. NO. 14604/2017,CIVIL APPEAL NO.9691/2018 @ SLP (C) NO. 9945/2015,C.A. NO.9736/2018 @ SLP (C) NO. 736/2016,CIVIL APPEAL NO. 8043/2016,C.A. NO.9937/2018 @ SLP (C) NO. 15260/2017,CIVIL APPEAL NO.8418/2016,CIVIL APPEAL NO. 11306/2013,CIVIL APPEAL NO. 10474/2014,CIVIL APPEAL NO. 6699/2014,CIVIL APPEAL NO.9692/2018 @ SLP (C) NO. 22379/2015. O R D E R Delay condoned. Leave granted. In these appeals the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. 56 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 05, 2018. 57 ITEM NO.13-117,119-120 COURT NO.5 SECTION III,IV,IVA,IVB,IX,XI,XIA,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). 7041/2011 COMMISSIONER OF INCOME TAX 11 Appellant(s) VERSUS M/S C.C.CHOKSHI AND CO. Respondent(s) WITH S.L.P.(C)...CC No. 1764/2017 (IX) C.A. No. 2916/2012 (IX) SLP(C) No. 21852/2012 (IX) C.A. No. 6173/2016 (III) Date : 05-09-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN WITH SLP(C) No. 26746/2012 (IV-A) CIVIL APPEAL No(s). 4068/2013(IV-A) SLP(C) No(s). 5223/2013 (IV-A) SLP(C) No(s). 18009/2013(IV-A) SLP(C) No(s). 18008/2013(IV-A) CIVIL APPEAL No(s). 102/2014(IV-A) CIVIL APPEAL No(s). 100/2014 (IV-A) SLP(C) No(s).978/2014 (IV-A) CIVIL APPEAL No(s). 101/2014 (IV-A) CIVIL APPEAL No(s). 8520/2014 (IV-A) CIVIL APPEAL No(s). 6361/2014 (IV-A) CIVIL APPEAL No(s). 3875/2010 (III) CIVIL APPEAL No(s). 6939/2009 (III) SLP(C) No(s). 28784/2017 (III) CIVIL APPEAL No(s). 7335/2013 (III) CIVIL APPEAL No(s). 7344/2013 (III) CIVIL APPEAL No(s). 7343/2013 (III) CIVIL APPEAL No(s). 7336/2013 (III) CIVIL APPEAL No(s). 7342/2013 (III) CIVIL APPEAL No(s). 1608/2009 (III) CIVIL APPEAL No(s). 7339/2013 (III) CIVIL APPEAL No(s). 7337/2013 (III) 58 CIVIL APPEAL No(s). 7217/2010 (III) CIVIL APPEAL No(s). 7216/2011 (III) CIVIL APPEAL No(s). 4907/2012 CIVIL APPEAL No(s). 8995/2018 (xv) SLP(C) No(s). 21840/2012 (III) SLP(C) No(s). 22965/2014 (III) SLP(C) ..CC No(s).12872/2014 (III) SLP(C) No(s). 20485/2015 (III) SLP(C) No(s). 23755/2018 (xv) CIVIL APPEAL No(s). 5384/2015 (III) SLP(C)..CC No. 4159/2017 (III) SLP(C) No(s). 18494/2017 (III) SLP(C) No(s). 26938/2017 (III) SLP(C) No(s). 9638/2018 (III) SLP(C) No(s). 11044/2018 (III) SLP(C) No(s). 16642/2018 (III) CIVIL APPEAL No(s). 9045/2017 (III) CIVIL APPEAL No(s). 3888/2010 (III) CIVIL APPEAL No(s). 3889/2010 (III) CIVIL APPEAL No(s). 1954/2011 (III) CIVIL APPEAL No(s). 1955/2011 (III) CIVIL APPEAL No(s). 1956/2011 (III) CIVIL APPEAL No(s). 9635/2011 (III) CIVIL APPEAL No(s). 2403/2011 (III) CIVIL APPEAL No(s). 2404/2011 (III) CIVIL APPEAL No(s). 2533/2011 (IX) CIVIL APPEAL No(s). 2532/2011 (IX) CIVIL APPEAL No(s). 14096/2015(III) CIVIL APPEAL No(s). 10442/2017 (III) SLP(C) No(s). 20728/2017 (III) CIVIL APPEAL No(s). 10438/2017 (III) CIVIL APPEAL No(s). 11037/2017 (III) CIVIL APPEAL No(s). 10209/2010 (III) CIVIL APPEAL No(s). 7739-7752/2011 (III) CIVIL APPEAL No(s). 3033/2010 (III) CIVIL APPEAL No(s). 10481/2010 (IX) CIVIL APPEAL No(s). 8529/2014(III) CIVIL APPEAL No(s). 8530/2014 (III) CIVIL APPEAL No(s). 8012/2014 (III) CIVIL APPEAL No(s). 609/2012 (IVA) SLP(C) No(s). 28609/2014(III) SLP(C) No(s). 33058/2014 (III) CIVIL APPEAL No(s). 8532/2014 (III) CIVIL APPEAL No(s). 8531/2014 (III) SLP(C) No(s). 29659/2014 (III) SLP(C) No(s). 29229/2014 (III) SLP(C) No(s). 29232/2014 (III) SLP(C) No(s). 29233/2014 (III) SLP(C) No(s). 29230/2014 (III) SLP(C) No(s). 29660/2014 (III) SLP(C) No(s). 33661/2014 (III) SLP(C) No(s). 12560/2015 (III) CIVIL APPEAL No(s). 3268/2016 (III) 59 SLP(C) No(s). 12447/2017(III) SLP(C) No(s). 12448/2017(III) SLP(C) No(s). 13167/2018(III) CIVIL APPEAL No(s). 239/2012 (III-A) CIVIL APPEAL No(s). 240/2012 (III-A) CIVIL APPEAL No(s). 243/2012 (III-A) CIVIL APPEAL No(s). 241/2012 (III) CIVIL APPEAL No(s). 242/2012 (III-A) CIVIL APPEAL No(s). 5941/2012 (III) CIVIL APPEAL No(s). 72/2014 (III) CIVIL APPEAL No(s). 73/2014 (III) CIVIL APPEAL No(s). 8488/2012 (XII) CIVIL APPEAL No(s). 3697/2012 (III) CIVIL APPEAL No(s). 3314/2015 (III) CIVIL APPEAL No(s). 3768/2015 (III) CIVIL APPEAL No(s). 4375/2015 (III) SLP(C) No(s). 19434/2015 (III) CIVIL APPEAL No(s). 5942-5943/2012 (IV) CIVIL APPEAL No(s). 2590-2593/2012 (III) CIVIL APPEAL No(s). 4181/2012 (III) CIVIL APPEAL No(s). 7255/2011 (IV) CIVIL APPEAL No(s). 4954/2013 (III) CIVIL APPEAL No(s). 4962/2013 (III) CIVIL APPEAL No(s). 4955/2013 (III) CIVIL APPEAL No(s). 4956/2013 (III) CIVIL APPEAL No(s). 4958/2013 (III) CIVIL APPEAL No(s). 4963/2013 (III) CIVIL APPEAL No(s). 4957/2013 (III) CIVIL APPEAL No(s). 4964/2013 (III) CIVIL APPEAL No(s). 4959/2013 (III) CIVIL APPEAL No(s). 4960/2013 (III) CIVIL APPEAL No(s). 4961/2013 (III) CIVIL APPEAL No(s). 7211/2012 (IV-A) CIVIL APPEAL No(s). 7212/2012 (IV-A) CIVIL APPEAL No(s). 7943/2012 (IV-A) CIVIL APPEAL No(s). 745/2013 (IV-A) SLP(C) No(s). 3099/2014 (IX) SLP(C) No(s). 10300/2014 (IX) CIVIL APPEAL No(s). 1296/2015 (XII-A) CIVIL APPEAL No(s). 5232/2015 (III) CIVIL APPEAL No(s). 8411/2016 (III) CIVIL APPEAL No(s). 3637/2018 (III) CIVIL APPEAL No(s). 4937/2012 (XI-A) CIVIL APPEAL No(s). 4935/2012 (XI-A) CIVIL APPEAL No(s). 4934/2012 (XI-A) CIVIL APPEAL No(s). 4936/2012 (XI-A) CIVIL APPEAL No(s). 4933/2012 (XI-A) CIVIL APPEAL No(s). 1549/2017 (III) CIVIL APPEAL No(s). 2571/2017 (III) CIVIL APPEAL No(s). 7003/2017 (III) CIVIL APPEAL No(s). 5511/2017 (III) CIVIL APPEAL No(s). 6403/2017 (III) CIVIL APPEAL No(s). 5103/2012 (IV-A) 60 CIVIL APPEAL No(s). 5923/2012 (IV-A) CIVIL APPEAL No(s). 5568/2012 (XI-A) CIVIL APPEAL No(s). 2931/2013 (XIV) CIVIL APPEAL No(s). 5468/2013 (IV-A) CIVIL APPEAL No(s). 2979/2016 (IV-A) CIVIL APPEAL No(s). 5418-5419/2016 (IV-A) CIVIL APPEAL No(s). 9043/2016 (XI-A) CIVIL APPEAL No(s). 6057/2017 (IV-A) CIVIL APPEAL No(s). 9794/2017 (IV-A) CIVIL APPEAL No(s). 17337/2017 (IV-A) CIVIL APPEAL No(s). 1277/2018 (XV) CIVIL APPEAL No(s). 4996/2018 (IV-A) CIVIL APPEAL No(s). 8063/2018 (IV-A) SLP(C) No(s). 19233/2018 (IV-A) CIVIL APPEAL No(s). 7139/2018 (III-A) SLP(C) No(s). 20519/2018 (XV) SLP(C) No(s). 21980/2018 (XV) CIVIL APPEAL No(s). 4939/2012 (III-A) CIVIL APPEAL No(s). 13679/2015 (III-A) CIVIL APPEAL No(s). 4176/2012 (IX) CIVIL APPEAL No(s). 4172/2012 (IX) CIVIL APPEAL No(s). 4175/2012 (IX) CIVIL APPEAL No(s). 4174/2012 (IX) CIVIL APPEAL No(s). 4173/2012 (IX) CIVIL APPEAL No(s). 4177/2012 (IX) CIVIL APPEAL No(s). 6190/2013 (III) CIVIL APPEAL No(s). 722/2013 (III) SLP(C) No(s). 17024/2016 (IX) SLP(C) No(s). 9882/2014 (IX) CIVIL APPEAL No(s). 2537/2016 (III) SLP(C) No(s). 9883/2014 (IX) SLP(C) No(s). 26480/2015 (IX) SLP(C) No(s). 22768/2015 (IX) SLP(C) No(s). 26481/2015 (IX) CIVIL APPEAL No(s). 5321-5322/2012 (XI-A) SLP(C) No(s). 21841/2012 (XI) CIVIL APPEAL No(s). 2743-2746/2013 (XI-A) CIVIL APPEAL No(s). 5460-5461/2013 (III-A) CIVIL APPEAL No(s). 11299-11302/2013 (III-A) CIVIL APPEAL No(s). 292/2014 (III) CIVIL APPEAL No(s). 6699/2014 (III) CIVIL APPEAL No(s). 17283/2015 (XII-A) CIVIL APPEAL No(s). 17284/2015 (XII-A) CIVIL APPEAL No(s). 17276/2015 (XII-A) CIVIL APPEAL No(s). 7101-7102/2017 (XI-A) SLP(C) No(s). 22875-22881/2017 (XI) CIVIL APPEAL No(s). 6332/2012 (III) CIVIL APPEAL No(s). 4515/2013 (III) CIVIL APPEAL No(s). 6817/2013 (III) CIVIL APPEAL No(s). 4519/2013 (III) CIVIL APPEAL No(s). 4517/2013 (III) CIVIL APPEAL No(s). 4516/2013 (III) CIVIL APPEAL No(s). 4518/2013 (III) 61 CIVIL APPEAL No(s). 4520/2013 (III) SLP(C) No(s). 9870/2014(IX) CIVIL APPEAL No(s). 4932/2012 (III) CIVIL APPEAL No(s). 9291/2013 (III-A) CIVIL APPEAL No(s). 9292/2013 (III-A) CIVIL APPEAL No(s). 9293/2013 (III-A) CIVIL APPEAL No(s). 9294/2013 (III-A) CIVIL APPEAL No(s). 6333/2012 (III) CIVIL APPEAL No(s). 5218/2017 (IV) CIVIL APPEAL No(s). 8906/2012 (III) CIVIL APPEAL No(s). 8907/2012 (III) CIVIL APPEAL No(s). 2072-2073/2012 (IV-A) RP(C) No. 2643/2014 in SLP(C) No. 7921/2014 (IV-A) CIVIL APPEAL No(s). 166/2018 (III-A) CIVIL APPEAL No(s). 8922/2013 (IV-A CIVIL APPEAL No(s). 8532/2013 (III) SLP(C) No(s). 13023/2014 (IV-A) SLP(C) No(s). 17645/2014 (IV-A) SLP(C) No(s). 13024/2014 (IV-A) SLP(C) No(s). 766/2015 (IV-A) SLP(C) No(s). 2373/2015 (IV-A) SLP(C) No(s). 9144/2015 (IV-A) SLP(C) No(s). 10814/2015 (IV-A) SLP(C) No(s). 13364/2015 (IV-A) SLP(C) No(s). 13363/2015 (IV-A) SLP(C) No(s). 17384/2015 (IV-A) SLP(C) No(s). 17379/2015 (IV-A) SLP(C) No(s). 17387/2015 (IV-A) SLP(C) No(s). 17382/2015 (IV-A) SLP(C) No(s). 17385/2015 (IV-A) SLP(C) No(s). 19150/2015 (IV-A) SLP(C) No(s). 28568/2015 (IX) CIVIL APPEAL No(s). 2406-2407/2016 (IV-A) CIVIL APPEAL No(s). 829/2018 (IV-A) CIVIL APPEAL No(s). 2271/2018 (IV-A) SLP(C) No(s). 10915/2018 (IV-A) CIVIL APPEAL No(s). 11306/2013 (III) CIVIL APPEAL No(s). 5974-5977/2012 (IX) CIVIL APPEAL No(s). 8291/2015 (III) CIVIL APPEAL No(s). 1426/2016 (III) CIVIL APPEAL No(s). 4450/2016 (III) CIVIL APPEAL No(s). 4451/2016 (III) CIVIL APPEAL No(s). 1436/2016 (III) CIVIL APPEAL No(s). 2691/2016 (III) CIVIL APPEAL No(s). 2408/2016 (III) CIVIL APPEAL No(s). 3281/2016 (III) CIVIL APPEAL No(s). 5000/2016 (III) CIVIL APPEAL No(s). 3280/2016 (IV-A) CIVIL APPEAL No(s). 5001/2016 (III) CIVIL APPEAL No(s). 4230/2016 (III) CIVIL APPEAL No(s). 3904/2016 (III) CIVIL APPEAL No(s). 5475/2016 (III) CIVIL APPEAL No(s). 4999/2016 (III) 62 CIVIL APPEAL No(s). 9514/2017 (III) Diary No. 22813/2017 (IX) CIVIL APPEAL No(s). 10903/2014 (III) CIVIL APPEAL No(s). 10905/2014 (III) CIVIL APPEAL No(s). 3797/2014 (III) CIVIL APPEAL No(s). 6578/2015 (III) CIVIL APPEAL No(s). 3796/2014 (III) SLP(C) No(s). 17543/2015 (III) CIVIL APPEAL No(s). 2003/2014 (III) CIVIL APPEAL No(s). 11304/2013 (III) CIVIL APPEAL No(s). 11305/2013 (III) CIVIL APPEAL No(s). 11303/2013 (III) CIVIL APPEAL No(s). 5487/2015 (III) CIVIL APPEAL No(s). 6516/2015 (III) CIVIL APPEAL No(s). 18774/2017 (III) SLP(C) No(s). 21848/2012 (IV-A) CIVIL APPEAL No(s). 9654/2013 (III-A) CIVIL APPEAL No(s). 8036/2016 (III) CIVIL APPEAL No(s). 8037/2016 (III) CIVIL APPEAL No(s). 8042/2016 (III) CIVIL APPEAL No(s). 8038/2016 (III) CIVIL APPEAL No(s). 8040/2016 (III) CIVIL APPEAL No(s). 8039/2016 (III) CIVIL APPEAL No(s). 8044/2016 (III) CIVIL APPEAL No(s). 8041/2016 (III) CIVIL APPEAL No(s). 8043/2016 (III) CIVIL APPEAL No(s). 1009/2014 (III) CIVIL APPEAL No(s). 1010/2014 (III) SLP(C) No(s). 1561/2018 (III) SLP(C) No(s). 22586/2017 (III) SLP(C) No(s). 18873/2017 (III) SLP(C) No(s). 18872/2017 (III) SLP(C) No(s). 19576/2017 (III) SLP(C) No(s). 28941/2017 (III) SLP(C) No(s). 7116/2013 (III) CIVIL APPEAL No(s). 4016/2014 (III) CIVIL APPEAL No(s). 10603/2014 (III) CIVIL APPEAL No(s). 10780/2014 (III) CIVIL APPEAL No(s). 10781/2014 (III) CIVIL APPEAL No(s). 10782/2014 (III) CIVIL APPEAL No(s). 10783/2014 (III) CIVIL APPEAL No(s). 6405/2015 (IV) CIVIL APPEAL No(s). 6406/2015 (IV) CIVIL APPEAL No(s). 3798/2014 (III) CIVIL APPEAL No(s). 14272/2015 (III) CIVIL APPEAL No(s). 929/2016 (III) CIVIL APPEAL No(s). 7920/2013 (III) CIVIL APPEAL No(s). 6120/2018 (XIV) CIVIL APPEAL No(s). 6119/2018 (XIV) Diary No. 13952/2018 (XIV) CIVIL APPEAL No(s). 6776/2018 (XIV) CIVIL APPEAL No(s). 14555/2015 (III) CIVIL APPEAL No(s). 14573/2015 (III) 63 CIVIL APPEAL No(s). 14575/2015 (III) CIVIL APPEAL No(s). 14572/2015 (III) CIVIL APPEAL No(s). 14561/2015 (III) CIVIL APPEAL No(s). 14558/2015 (III) CIVIL APPEAL No(s). 14557/2015 (III) CIVIL APPEAL No(s). 14559/2015 (III) CIVIL APPEAL No(s). 14560/2015 (III) CIVIL APPEAL No(s). 10235/2014 (III) CIVIL APPEAL No(s). 10236/2014 (III) CIVIL APPEAL No(s). 6402/2015 (III) CIVIL APPEAL No(s). 6403/2015 (III) CIVIL APPEAL No(s). 5110/2015 (III) CIVIL APPEAL No(s). 10237/2014 (III) CIVIL APPEAL No(s). 5100/2015 (III) CIVIL APPEAL No(s). 5488/2015 (III) CIVIL APPEAL No(s). 5132/2015 (III) CIVIL APPEAL No(s). 6111/2015 (III) CIVIL APPEAL No(s). 6716/2015 (III) CIVIL APPEAL No(s). 7246/2015 (III) CIVIL APPEAL No(s). 4529/2014 (III-A) CIVIL APPEAL No(s). 5519/2014 (III-A) CIVIL APPEAL No(s). 3107/2016 (IV-A) CIVIL APPEAL No(s). 3900/2016 (IV-A) CIVIL APPEAL No(s). 20961/2017 (III-A) CIVIL APPEAL No(s). 1617/2018 (III-A) CIVIL APPEAL No(s). 13764/2015 (III-A) CIVIL APPEAL No(s). 13765/2015 (III-A) SLP(C) No(s). 19431/2014 (IV-A) CIVIL APPEAL No(s). 13442/2015 (III) CIVIL APPEAL No(s). 2108/2016 (XII-A) CIVIL APPEAL No(s). 2109/2016 (XII-A) CIVIL APPEAL No(s). 2110/2016 (XII-A) CIVIL APPEAL No(s). 3475/2016 (XII-A) CIVIL APPEAL No(s). 4229/2016 (XII-A) CIVIL APPEAL No(s). 3251/2016 (XII-A) CIVIL APPEAL No(s). 6071/2016 (XII-A) CIVIL APPEAL No(s). 9056/2016 (XII-A) CIVIL APPEAL No(s). 2630/2017 (III-A) CIVIL APPEAL No(s). 3370/2017 (III-A) CIVIL APPEAL No(s). 10605/2014 (III) CIVIL APPEAL No(s). 10604/2014 (III) CIVIL APPEAL No(s). 10606/2014 (III) SLP(C) No(s). 9866/2015 (IV-A) SLP(C) No(s). 22951/2015 (IV-A) SLP(C) No(s). 12914/2015 (IV-A) SLP(C) No(s). 10781/2015 (IV-A) SLP(C) No(s). 12915/2015 (IV-A) SLP(C) No(s). 14444/2015 (IV-A) SLP(C) No(s). 22379/2015 (IV-A) SLP(C) No(s). 24218/2015 (IV-A) SLP(C) No(s). 25344/2015 (IV-A) SLP(C) No(s). 736/2016 (IV-A) SLP(C)...CC No(s). 12561/2016 (IV-A) 64 CIVIL APPEAL No(s). 4304/2018 (III) CIVIL APPEAL No(s). 4305/2018 (III) Diary No. 6150/2018 (IX) SLP(C) No. 13844/2018 (IX) Civil Appeal No(s). 10474/2014 (III) C.A. No. 2538/2016 (III) C.A. No. 9321/2016 (III) C.A. No. 8294/2016 (III) C.A. No. 11345/2016 (III) C.A. No. 3292/2017 (III) C.A. No. 3818/2017 (IV-A) SLP(C) No. 023300 / 2017 (IX) (IA No.49756/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 17512/2017 (IX) C.A. No. 9491/2017 (III) C.A. No. 10420/2017 (III) C.A. No. 18739/2017 (IV-A) C.A. No. 20914/2017 (III) Civil Appeal No(s). 9162/2015 (III) C.A. No. 9161/2015 (III) C.A. No. 9163/2015 (III) SLP(C) No. 17010/2017 (IX) (FOR ADMISSION and I.R. and IA No.51265/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21127/2017 (IX) (FOR ADMISSION and I.R. and IA No.58410/2017-CONDONATION OF DELAY IN FILING and IA No.58411/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 23479/2017 (IX) (IA No.64058/2017-CONDONATION OF DELAY IN FILING and IA No.64064/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 11208/2017 (III) C.A. No. 9953/2017 (III) C.A. No. 2595/2015 (III) SLP(C) 4711/2015 (IV-A) C.A. NO. 58/2017 (III) C.A. No. 61/2017 (III) C.A. No. 59/2017 (III) C.A. No. 63/2017 (III) C.A. No. 60/2017 (III) C.A. No. 65/2017 (III) C.A. No. 62/2017 (III) C.A. No. 64/2017 (III) C.A. No. 4647/2018 (III) SLP(C) No(s). 26752/2015 (III) SLP(C) No(s). 34929/2017 (III) C.A. No. 2451/2017 (III) C.A. No. 2452/2017 (III) SLP(C) No(s). 30284/2015 (XIV) SLP(C) No(s). 34987/2015 (XIV) SLP(C) No(s). 31311/2015 (XIV) SLP(C) No(s). 31295/2015 (XIV) SLP(C) No(s). 30283/2015 (XIV) 65 SLP(C) No(s). 31297/2015 (XIV) SLP(C) No(s). 796/2016 (III) SLP(C) No(s). 31431/2016 (IX) SLP(C) No(s). 23322/2016 (IX) SLP(C) No(s). 31428/2016 (IX) SLP(C) No(s). 27256/2016 (IX) SLP(C) No(s). 33736/2016 (XIV) SLP(C) No(s). 34142/2016 (III) SLP(C) No(s). 34890/2016 (IV-B) SLP(C) No(s). 197/2017 (IX) SLP(C) No(s). 3138/2017 (III) SLP(C) No(s). 3136/2017 (III) SLP(C) No(s). 6896/2017 (XIV) SLP(C) No(s). 5149/2017 (XIV) SLP(C) No(s). 5190/2017 (IV-B) SLP(C) No(s). 5189/2017 (IV-B) SLP(C) No(s). 14465/2017 (IV-B) SLP(C)….CC No(s). 8612/2017 (XIV) SLP(C)….CC No(s). 8215/2017 (XIV) SLP(C) No(s). 19322/2017 (XIV) SLP(C)..CC No(s). 8924/2017 (XIV) SLP(C) No(s). 14604/2017 (IV-B) SLP(C) No(s). 15229/2017 (IV-B) SLP(C) No(s). 15597/2017 (IV-B) SLP(C) No(s). 17646/2017 (IV-B) SLP(C) No(s). 27280/2017 (IV-B) SLP(C) No(s). 19841/2017 (IV-B) SLP(C) No(s). 720/2018 (XIV) SLP(C) No(s). 27498/2017 (XIV) SLP(C) No(s). 29991/2017 (IV-B) SLP(C) No(s). 30215/2017 (XIV) CIVIL APPEAL No(s). 18595/2017 (XVII) CIVIL APPEAL No(s). 18474/2017(IV) SLP(C) No(s). 722/2018 (IV-B) SLP(C) No(s). 31873/2017 (IV-B) SLP(C) No(s). 32081/2017 (XIV) SLP(C) No(s). 31720/2017 (IV-B) SLP(C) No(s). 31718/2017 (IV-B) SLP(C) No(s). 32236/2017 (XIV) CIVIL APPEAL No(s). 19861/2017 (IV) SLP(C) No(s). 33218/2017 (IV-B) SLP(C) No(s). 729/2018 (IV-B) Diary No. 40816/2017 (IV-B) SLP(C) No(s). 2250/2018 (IV-B) SLP(C) No(s). 12200/2018 (XIV) SLP(C) No(s). 2486/2018 (XIV) SLP(C) No(s). 4186/2018 (XIV) SLP(C) No(s). 4191/2018 (XIV) SLP(C) No(s). 12202/2018 (XIV) SLP(C) No(s). 12204/2018 (XIV) Diary No. 4363/2018 (XIV) Diary No. 6113/2018 (IV-B) Diary No. 8704/2018 (IV-B) 66 SLP(C) No(s). 16644/2018 (IV-B) SLP(C) No(s). 16889/2018 (XIV) SLP(C) No(s). 16245/2018 (XIV) Diary No. 22819/2018 (XIV) C.A. No. 2542/2018 (III) C.A. No. 2543/2018 (III) SLP(C) No. 34997-35001/2015 (IV-A) SLP(C) No. 35669-35671/2015 (IV-A) SLP(C) No. 35004-35005/2015 (IV-A) SLP(C) No. 35314-35315/2015 (IV-A) SLP(C) No. 489-491/2016 (IV-A) SLP(C) No. 1253-1254/2018 (XI) (FOR ADMISSION and I.R. and IA No.138944/2017-CONDONATION OF DELAY IN FILING and IA No.138946/2017-EXEMPTION FROM FILING O.T.) C.A. No. 65/2016 (III) C.A. No. 4452/2016 (III) C.A. No. 3186/2015 (IV-A) C.A. No. 3187/2015 (IV-A) C.A. No. 3222/2015 (IV-A) C.A. No. 5103/2015 (IV-A) C.A. No. 8295/2015 (III) C.A. No. 8297/2015 (III) C.A. No. 8296/2015 (III) C.A. No. 1404/2016 (IV-A) C.A. No. 1407/2016 (IV-A) C.A. No. 4433/2016 (IV-A) C.A. No. 3286/2016 (IV-A) C.A. No. 3176/2016 (IV-A) C.A. No. 4750/2016 (IV-A) C.A. No. 4445/2016 (IV-A) C.A. No. 12279/2016 (IV-A) C.A. No. 5420/2016 (IV-A) C.A. No. 8035/2016 (III) C.A. No. 11288/2016 (XI-A) C.A. No. 11986/2016 (III) C.A. No. 1253/2017 (IV-A) C.A. No. 1252/2017 (IV-A) C.A. No. 18433/2017 (XV) C.A. No. 11189/2017 (XV) (IA No.76749/2017-CONDONATION OF DELAY IN FILING) C.A. No. 12852/2017 (XV) (FOR ADMISSION and I.R. and IA No.83593/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 26520/2017 (XV) (IA No.89055/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 26524/2017 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 94125/2017 C.A. No. 21553/2017 (XV) SLP(C) No. 30831/2017 (XV) (IA No.110781/2017-CONDONATION OF DELAY IN FILING) C.A. No. 18432/2017 (XV) (FOR ADMISSION and I.R. and IA No.107830/2017-CONDONATION OF DELAY IN FILING) 67 SLP(C) No. 9944/2015 (IV-A) SLP(C) No. 9945/2015 (IV-A) SLP(C) No. 9947/2015 (IV-A) SLP(C) No. 9946/2015 (IV-A) SLP(C) No. 13361/2015 (IV-A) SLP(C) No. 13360/2015 (IV-A) C.A. No(s). 3286/2017 C.A. No. 3288/2017 (III) C.A. No. 3287/2017 (III) C.A. No. 3290/2017 (III) C.A. No. 3289/2017 (III) C.A. No. 3291/2017 (III) SLP(C) No. 16826/2016 (IV-A) C.A. No. 11277/2016 (III) C.A. No. 8423/2016 (III) C.A. No. 882/2017 (III) C.A. No. 4745/2016 (III) C.A. No. 3921/2016 (III) C.A. No. 11278/2016 (III) C.A. No. 11280/2016 (III) C.A. No. 11279/2016 (III) C.A. No. 11342/2016 (III) C.A. No. 9496/2017 (III) C.A. No. 9513/2017 (III) C.A. No. 10480/2017 (III) C.A. No. 10481/2017 (III) (IA No.66415/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10479/2017 (III) (IA No.60246/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 17015/2017 (III) (IA No.100322/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 16158/2017 (III) C.A. No. 21767/2017 (III) (IA No.125672/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11002/2018 (IX) (Only SLP (C) No. 11002/2018 to be listed before the Registrar Court on 18.07.2018) Diary No(s). 11594/2018 (IX) ( IA No.55404/2018-CONDONATION OF DELAY IN FILING and IA No.55405/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3619/2016 (III) C.A. No. 5436/2016 (IV) C.A. No. 6374/2016 (XVI) C.A.No(s). 6931/2017 (III) C.A. No. 5524/2017 (III) C.A. No. 6058/2017 (III) C.A. No. 8418/2016 (IV-A) C.A. No. 9120/2017 (IV-A) C.A. No. 13772/2015 (XVI) 68 C.A. No. 9781-9782/2017 (XVI) C.A. No. 9920/2016. SLP(C) No. 18569/2018 (III) SLP(C) No. 22955/2014 (Iva) (FOR ADMISSION and I.R. and IA No.76268/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 18570/2018 (III) (FOR ADMISSION and I.R. and IA No.77479/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 3533/2017 (III) SLP(C) No. 8371/2017 SLP(C) No. 20239/2017 (III) SLP(C) No. 546/2018 (III) SLP(C) No. 5147/2017 (III) SLP(C) No. 28256/2017 (III) SLP(C) No. 21941/2017 (IX) C.A. No. 4834/2017 (III) C.A. No. 4836/2017 (III) SLP(C) No. 32885/2017 (III) SLP(C) No. 552/2018 (III) SLP(C) No. 551/2018 (III) SLP(C) No. 570/2018 (III) SLP(C) No(s).21800/2017 (III) CIVIL APPEAL No(s). 21808/2017 (III) SLP(C) No(s). 33532/2017 (III) CIVIL APPEAL No(s). 437/2018 (III) CIVIL APPEAL No(s). 4656/2018 (III) CIVIL APPEAL No(s). 4657/2018 (III) CIVIL APPEAL No(s). 4658/2018 (III) SLP(C) No(s). 4659/2018 (III) SLP(C) No(s). 2874/2018 (III) SLP(C) No(s). 860/2018 (III) SLP(C) No(s). 1102/2018 (III) SLP(C) No(s). 1321/2018 (III) SLP(C) No(s). 4830/2018 (III) CIVIL APPEAL No(s). 5605/2018 (III) SLP(C) No(s). 6403/2017 (III) CIVIL APPEAL No(s). 3664/2017 (III-A) SLP(C) No(s). 13740/2017 (III) SLP(C) No(s). 13741/2017 (III) SLP(C) No(s). 15260/2017 (III) SLP(C) No(s). 10833/2018 (III) SLP(C) No(s). 10834/2018 (III) SLP(C) No(s). 13119/2018 (III) SLP(C) No(s). 13118/2018 (III) SLP(C) No(s). 5927/2018 (III) SLP(C) No(s). 9597/2018 (III) SLP(C) No(s). 10082/2018 (III) SLP(C) No(s). 10997/2018 (III) Date : 27-08-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI 69 HON'BLE MR. JUSTICE ASHOK BHUSHAN Counsel for the parties:- Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mr. B.V.B. Das, AOR Mr. Sarthak Raizada, Adv. Ms. Anil Katiyar, AOR Mr. Salil Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Asha Tyagi, Adv. Mr. C. Kannan, Adv. Mr. Vinodh Kanna B., Adv. Mr. B. Ramana Murthy, Adv. Mr. Aarohi Bhalla, Adv. Mr. Chandan Kumar Mandal, Adv. Ms Sujata Kurdukar, Adv. Mr. Sunil Goel, Adv. Mr. Tanuj Agarwal, Adv. Ms. Swati Bharadwaj, Adv. Mr. Hasan Murtaza, Adv. Mr. Rajesh Kumar, Adv. Mr. E.C. Agrawla, Adv. Ms. Pragya Baghel, Adv. Mr. Tata Krishna, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, Adv. Mr. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Kunal Verma, Adv. Mr. Piyush Bhardwaj, Adv. Mm/s. Parekh & Co. Mr. K.V. Mohan, Adv. 70 Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Mohit D. Ram, Adv. Mr. Mohammed Sadique T.A., Adv. Mr. Kamlendra Mishra, Adv. Mr. Mohan Pandey, Adv. Mr. Tushar Bakshi, Adv. Mr. Nishit Agrawal, Adv. Mr. Sunil Kumar Verma, Adv. Mr. Varun Sarin, Adv. Mr. Manish J. Shah, Adv. Mr. D.N. Ray, Adv. Mr. Tushar Hemani, Adv. Mr. Lokesh K. Choudhary, Adv. Ms. Disha Ray, Adv. Mr. Dillip Kumar Nayak, Adv. Ms. Sumita Ray, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Gunnam Venkateswara Rao, Adv. M/s. Gagrat & Co. Mr. A.N. Arora, Adv. Ms. Jesal Wahi, Adv. Mr. Santosh Krishnan, Adv. Mr. V.N. Raghupathy, Adv. Mr. Gunnam Venkateswara Rao, Adv. Mr. Ashok Panigrahi, Adv. Mr. Anmol Taval, Adv. Mr. Rohit Gosh, Adv. Mr. Kshitij Vaibhav, Adv. Ms. Vina Gupta, Adv. 71 Mr. Satyen Sethi, Adv. Mr. Arta Trana Panda, Adv. Ms. Gargi Sethee, Adv. Mr. Rameshwar Pr. Goyal, Adv. Mr. G. Venkateswara Rao, Adv. Mr. Ram Prasad, Adv. Mr. Jayant Mohan, Adv. Mr. Sanjay Jain, Adv. Mr. E.M.S. Anam, Adv. Mr. James P. Thomas, Adv. Ms. Supreeta Sharanagouda, Adv. Mr. Senthil Jagadeesan, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Mathai M. Paikaday, Sr. Adv. Mr. K. Ramesh, Adv. Mr. Shishir Punaki, Adv. Mr. Sanjay Jain, Adv. Mr. James P. Thomas, Adv. Mr. Sachit Jolly, Adv. Ms. Anuradha Dutt, Adv. Ms. Fereshte D. Sethna, Adv. Ms. Vijayalakshmi Menon, Adv. Mr. Kunal Dutt, Adv. Mr. K.R. Pradeep, Adv. Ms. Archana Sachdeva, Adv. Ms. Girija G.P., Adv. Mr. Prakash Kapur, Adv. Mr. Kabir Mathi, Adv. Ms. Jesal Wahi, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Amar Dave, Adv. Mr. P.S.Sudheer, Adv. Mr. Rishi Maheshwari, Adv. Mr. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Ms. Y. Nachiar, Adv. Mr. S. Ravishankar, Adv. 72 Mr. Vivek Sharma, Adv. Ms. Ashwini Chandrasekaran, Adv. Mr. Abhishek Anand, Adv. Mr. M.P. Devanath, Adv. Mr. Praveen Kumar, Adv. Mr. Naresh Kumar, Adv. Ms. Manisha T. Karia, Adv. Ms. Saumya, Adv. Mr. Shanshank S. Mangal, Adv. Mr. R.K. Patel, Adv. Dr. Manish Singhvi, Adv. Mr. Om Prakash Ajit Singh Parihar, Adv. Mr. Amar Dave, Adv. Mr. P.S. Sudheer, Adv. Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Ms. Nachiketa Joshi, Adv. Ms. M.S. Anushree Prashit Kapadia, Adv. Ms. Priyanka Rathi, Adv. Mr. Vimal Tiwari, Adv. Mr. Aditya Sharma, Adv. Ms. Swati Bhardwaj, Adv. Mr. Abhiram Naik, Adv. Mr. Sarthak Gaur, Adv. Mr. Rajesh Kumar, Adv. Mr. Aashish Bernard, Adv. Mr. Rahul Krishna, Adv. Mr. Vinod Kumar, Adv. Ms. Radha Rangaswamy, Adv. Mr. Pretesh Kapur, Adv. Mr. Dhruv Mehta, Sr. Adv. Mr. Ashish Wad, Adv. Ms. Jayashre Wad, Adv. Mr. Sidharth Mahajan, Adv. Ms. Sukriti Jaggi, Adv. Mr. Puneet Jain, Adv. Ms. Christi Jain, Adv. Mr. Abhinav Gupta, Adv. Mr. Harsh Jain, Adv. Ms. Vinita, Adv. 73 Ms. Pratibha Jain, Adv. Mr. Rashmikumar Manilal Vithlani, Adv. Mr. Punit Dutt Tyagi, Adv. Ms. Namita Choudhary, Adv. Ms. Kaveeta Wadia, Adv. Mr. Arvind P. Datar, Sr. Adv. Ms. Mohna, Adv. Ms. Geetali Talukdar, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sarma, Adv. Ms. Niharika, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehra, Adv. Mr. A.P. Sinha, Adv. Mr. Brajesh Kumar, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Kaustubh Shukla, Adv. Mr. Abhay Singh, Adv. Mr. M.P.Vinod, Adv. Mr. Atul Shankar Vinod, Adv. Mr. Dileep Pillai, Adv. Mr. Ajay Kumar Jain, Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Sahil Narang, Adv. Mr. Anupinder Jassal, Adv. Mr. Sanjeev K. Kapoor, Adv. Mr. Tarun Gulati, Adv. Ms. Ishita Farsaiya, Adv. Mr. Kishore Kunal, Adv. Mr. Neilhildreth, Adv. Mr. Shashi Mathews, Adv. Mr. Anupam Mishra, Adv. Mr. Himanshu Sinha, Adv. Mr. Bhuvan D., Adv. Mr. Jafar Alam, Adv. 74 Mr. Sriharsh N. B, Adv. Mr. Ashutosth Garg, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, Adv. Ms. Rashi Khanna, Adv. Mr. Y. Pareek, Adv. Mr. Prakash Kumar, Adv. Mr. Rahul Gupta, Adv. Mr. M.C. Dhingra, Adv. Mr. Syed Jafar Alam, Adv. Mr. Robin R. David, Adv. Mr. Febin V. Mathew, Adv. M/s. Dua Associates Mr. Rajiv Ranjan Dwivedi, Adv. Mr. Saurabh Ajay Gupta, Adv. Mr. A. Venayagam Balan, Adv. Mr. Ambhoj Kumar Sinha, Adv. Mr. Meka Venkatarama Krishna, Adv. Ms. Sriparna Dutta Choudhury, Adv. Mr. Saransh Jain, Adv. Mr. Deepak Prakash, Adv. Mr. Vishal Somany, Adv. Mr. Subhash Chandran K.R., Adv. Ms. Sree Devi, Adv. Ms. Yanmi Phazang, Adv. Mr. Raneev Dakiya, Adv. Ms. Teetasha Banerjee, Adv. Mr. Nachiketa Vajpayee, Adv. Mr. Subhash Choudhary, Adv. Mr. Dwaneesh, Adv. Mr. Aneesh Mittal, Adv. Ms. Shreya Sharma, Adv. Mr. Sanjay Jhanwar, Adv. Mr. Rajat Sharma, Adv. Mr. Tarun Gupta, Adv. Dr. Rakesh Gupta, Adv. 75 Mr. Somil Agarwal, Adv. Ms. Monika Ghai, Adv. Mr. Ambhoj Kumar Sinha, Adv. Mr. Ajay Bhargava, Adv. Mr. Rony John, Adv. Ms. Shweta Kabra, Adv. M/s. Khaitan & Co. AOR Mr. Saurabh Ajay Gupta, Adv. Mr. Nishant Bishnoi, Adv. Ms. Srishti Prabhakar, Adv. Mr. Rajul Patel, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Ms. Hemantika Wahi, Adv. Ms. Jesal Wahi, Adv. Ms. Puja Singh, Adv. Mr. Kabir Hathi, Adv. Ms. Vishakha, Adv. Ms. Mamta Singh, Adv. Mr. Mohit Chaudhary, Adv. Mr. Ashok A.Kulkarni, Adv. Mr. Kunal Sachdeva, Adv. Mr. Balwinder Singh Suri, Adv. Ms. Garima Sharma, Adv. Mr. Jay Savla, Adv. Ms. Renuka Sahu, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Rajeev K. Panday, Adv. Mr. Rajeev M. Roy, Adv. Mr. P. Srinivasan, Adv. Mr. Chirag M. Shroff, Adv. Ms. Neha Sangwan, Adv. Mr. P.K. Manohar, Adv. Mr. Gopal Jain, Sr. Adv. Mr. Chinmayee Chandra, Adv. Mr. Prashanti Rao, Adv. Mr. Rustom B. Hathikhanawala, Adv. Mr. Rounak Jain, Adv. 76 Mr. A.V. Rangam, Adv. Mr. Buddy A. Ranganadhan, Adv. Mr. Inder Paul Bansal, Adv. Mr. Vivek Bansal, Adv. Mr. Haresh Raichura, Adv. Mr. Nishant Singla, Adv. Mr. Ajay Sharma, Adv. Mr. Naveen R. Nath, Adv. Mr. Naveen Kumar, Adv. Mr. Pallav Mongia, Adv. Mr. R. Ayyam Perumal, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. K. Ravi, Adv. Mr. M.S.M. Asaithambi, Adv. Mr. Atul Sharma, Adv. Mr. C. Kannan, Adv. Ms. Sripradha Krishnan, Adv. Mr. Siddharth Bhatnagar, Adv. Mr. Sidharth Mohan, Adv. Mr. Nirmesh Dube, Adv. Mr. R.P. Bhatt, SR. Adv. Mr. Santhosh Krishnan, Adv. Mr. Mukul Kumar, Adv. Ms. Charu Mathur, Adv. Mr. K.J. John & Co. Mr. Ayush Sharma, Adv. Mr. S. Ravi Shankar, Adv. Ms. Bindi Girish Dave, Adv. Mr. K.R. Sasiprabhu, Adv. Ms. Somiran Sharma, Adv. Mr. Vishnu Sharma, Adv. Mr. Nikhil Nayyar, Adv. Mr. N. Sai Vinod, Adv. 77 Mr. Dhananjay Baijal, Adv. Mr. Divyanshu Rai, Adv. Ms. Yanunah Nachiar, Adv. Mr. S. Ravi Shankar, Adv. Mr. Siddharth Mittal, Adv. Mr. Nayan Nepal, Adv. Ms. Usha Nandini, Adv. Mr. Aishwarya Kumar, Adv. Mr. Aditya, Adv. Mr. T. Singh, Adv. Mr. Rajiv Tyagi, Adv. Mr. Preteesh Kapoor, Adv. Mr. Ashok Kulkarni, Adv. Mr. Kshitij Vaibhav, Adv. Ms. Bina Gupta, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sarma, Adv. Ms. Niharika, Adv. Mr. Kamal Sawhney, Adv. Mr. Prashant Meharchandani, Adv. Ms. Pooja Dhar, Adv. Mr. Kamal Mohan Gupta, Adv. Mr. Pallav Mongia, Adv. Mr. Sabyasachi Bhaduri, Adv. Ms. Arti Singh, Adv. Ms. Pooja Singh, Adv. Mr. Nageshwar Rao, Adv. Mr. Sandeep Karhail, Adv. Ms. Sherry Goyal, Adv. Mr. Pukhram Ramesh Kumar, Adv. Mr. K. Amrit Sharma, Adv. Ms. Ruby Singh Ahuja, Adv. Mr. Anupam Prakash, Adv. Mr. Shubham Saigal, Adv. Ms. Manik Karanjawala, Adv. Mr. Mayank Nagi, Adv. Mr. Shekhar Prit Jha, Adv. 78 Meharia & Company Mr. Jatin Zaveri, Adv. Mr. Neel Kamal Mishra, Adv. Ms. Kavita Jha, Adv. Mr. Vaibhav Kulkarni, Adv. Mr. Shahid Anwar, AOR Mr. Gaurav Sharma, AOR Mr. T. Mahipal, Adv. Ms. Puja Sharma, Adv. Ms. Mridula Ray Bharadwaj, Adv. Mr. Rajeev Maheshwaranand Roy, Adv. Mr. Rakesh K. Sharma, Adv. Mr. Nirnimesh Dube, Adv. Mr. Rahul Gupta, AOR Mr. Pallav Mongia, AOR Mr. R. Chandrachud, Adv. Ms. Astha Tyagi, Adv. Ms. Anangha S. Desai, Adv. Ms. Archana Sahadeva, AoR Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R The Registry has listed these matters on the ground that the tax effect is less than Rs. 1 Crore and, therefore, as per the Circular of the CBDT, these are not pressed by the Income tax Department and are to be dismissed on the ground of low tax effect. 79 In response, the Income Tax Department has handed over the statement which is in three Annexures. Annexure-A gives the list of those cases where the tax effect is above Rs. 1 Crore. Annexure-C mentions certain cases wherein tax effect is less than Rs. 1 Crore, but as per the Department these are not covered by the Notification and come under the exception clause of the said Notification. The Registry shall put on the website of the Supreme Court the list of cases mentioned in Annexure-A and Annexure-C, as supplied by learned ASG, so that the counsel for the assesses are able to verify the same. List the matters mentioned in Annexure-A and Annexure-C on 25.09.2018. The following special leave petitions/appeals mentioned in Annexure-B are de-tagged as they are filed by the assessees. CIVIL APPEAL No(s). 4935/2012 (XI-A) CIVIL APPEAL No(s). 4934/2012 (XI-A) CIVIL APPEAL No(s). 4936/2012 (XI-A) CIVIL APPEAL No(s). 4933/2012 (XI-A) CIVIL APPEAL No(s). 5568/2012 (XI-A) CIVIL APPEAL No(s). 5321-5322/2012 (XI-A) CIVIL APPEAL No(s). 2743-2746/2013 (XI-A) CIVIL APPEAL No(s). 5460-5461/2013 (III-A) CIVIL APPEAL No(s). 7101-7102/2017 (XI-A) SLP(C) No(s). 22875-22881/2017 (XI) CIVIL APPEAL No(s). 8906/2012 (III) CIVIL APPEAL No(s). 8907/2012 (III) CIVIL APPEAL No(s). 2072-2073/2012 (IV-A) RP(C) No. 2643/2014 in SLP(C) No. 7921/2014 (IV-A) SLP(C) No(s). 21848/2012 (IV-A) SLP(C) No(s). 19431/2014 (IV-A) SLP(C) No. 34997-35001/2015 (IV-A) SLP(C) No. 35669-35671/2015 (IV-A) SLP(C) No. 35004-35005/2015 (IV-A) SLP(C) No. 35314-35315/2015 (IV-A) SLP(C) No. 489-491/2016 (IV-A) 80 SLP(C) No. 1253-1254/2018 (XI) C.A. No. 9920/2016 C.A. No. 9781-9782/2017. The above mentioned special leave petitions/appeals shall be listed in usual course. CIVIL APPEAL NO(S).2916/2012, CIVIL APPEAL NO. 6173/2016, SLP(C) NO. 21852/2012, S.L.P.(C)...CC NO. 1764/2017, CIVIL APPEAL NO(S). 4173/2012, CIVIL APPEAL NO(S). 4177/2012, CIVIL APPEAL NO(S). 6190/2013, SLP(C) NO(S). 9870/2014, CIVIL APPEAL NO(S). 8922/2013, CIVIL APPEAL NO(S). 8532/2013, SLP(C) NO(S). 9144/2015, SLP(C) NO(S). 17384/2015, SLP(C) NO(S). 17379/2015, SLP(C) NO(S). 17382/2015, SLP(C) NO(S). 17385/2015, CIVIL APPEAL NO(S). 2406-2407/2016, SLP(C) NO(S). 10915/2018, SLP(C) NO.5223/2013, CIVIL APPEAL NO.4529/2014, CIVIL APPEAL NO.3900/2016, CIVIL APPEAL NO.20961/2017, CIVIL APPEAL NO.1617/2018, CIVIL APPEAL NO.2109/2016, CIVIL APPEAL NO.3475/2016, CIVIL APPEAL NO.4229/2016, CIVIL APPEAL NO.6071/2016, CIVIL APPEAL NO.2630/2016, CIVIL APPEAL NO.3370/2017, CIVIL APPEAL NO.3186/2015,CIVIL APPEAL NO.5103/2015, CIVIL APPEAL NO.1404/2016, CIVIL APPEAL NO.1407/2016, CIVIL APPEAL NO.3286/2016, CIVIL APPEAL NO.3176/2016, CIVIL APPEAL NO.4750/2016, CIVIL APPEAL NO.4445/2016, CIVIL APPEAL NO.5420/2016, CIVIL APPEAL NO.8035/2016, CIVIL APPEAL NO.1253/2017, CIVIL APPEAL NO.1252/2017, CIVIL APPEAL NO.12852/2017, SLP (C) NO. 26520/2017, SLP (C) NO. 26524/2017, SLP (C) NO. 26746/2012, CIVIL APPEAL NO.8520/2014, CIVIL APPEAL NO.6361/2014, CIVIL APPEAL NO.7335/2013, CIVIL APPEAL NO.7336/2013, CIVIL APPEAL NO.7342/2013, CIVIL APPEAL NO.1608/2009, CIVIL APPEAL NO.7217/2010, CIVIL APPEAL NO.7216/2011, CIVIL APPEAL NO.5384/2015, SLP (C) NO. 4159/2017, SLP (C) NO. 9638/2018, CIVIL APPEAL NO.3888/2010, CIVIL APPEAL NO.1954/2011, CIVIL APPEAL NO.2532/2011, CIVIL APPEAL NO.14096/2015, CIVIL APPEAL NO.10442/2017, SLP (C) NO.20728/2017, CIVIL APPEAL NO.10438/2017, CIVIL APPEAL NO.10209/2010, CIVIL APPEAL NO.10481/2010, CIVIL APPEAL NO.8529/2014, CIVIL APPEAL NO.8530/2014, CIVIL APPEAL NO.8012/2014, SLP (C) NO. 28609/2014, SLP (C) NO.29659/2014, SLP (C) NO.29229/2014, SLP (C) NO.33661/2014, SLP (C) NO.12560/2015, CIVIL APPEAL NO. 3268/2015, SLP (C) NO. 12447/2017, SLP (C) NO. 13167/2018, CIVIL APPEAL NO.242/2012, CIVIL APPEAL NO. 72/2014, CIVIL APPEAL NO. 3697/2012,CIVIL APPEAL NOS. 2590-2593/2012,CIVIL APPEAL NO. 7255/2011,CIVIL APPEAL NO. 4956/2013,CIVIL APPEAL NO. 4958/2013,CIVIL APPEAL NO. 4963/2013, CIVIL APPEAL NO.7212/2012, CIVIL APPEAL NO. 1296/2015, CIVIL APPEAL NO. 5232/2015,CIVIL APPEAL NO.8411/2016, CIVIL APPEAL NO. 1549/2017,CIVIL APPEAL NO.2571/2017, SLP (C) NO. 13360/2015, SLP (C)NO. 13741/2017,CIVIL APPEAL NO. 59/2017,CIVIL APPEAL NO. 6402/2015,CIVIL APPEAL NO. 3619/2016,CIVIL APPEAL NO. 7246/2015,CIVIL APPEAL NO. 166/2018,CIVIL APPEAL NO. 81 3904/1026, SLP (C) NO. 5927/2018, SLP (C)NO.4830/2018,CIVIL APPEAL NO. 3818/2017, SLP (C) NO.9866/2015,CIVIL APPEAL NO. 8040/2016,CIVIL APPEAL NO.7116/2013, SLP (C) NO. 34929/2017,CIVIL APPEAL NO. 2003/2014, SLP (C) NO. 9944/2015, CIVIL APPEAL NO. 11304/2013, SLP (C) NO. 13740/2017,CIVIL APPEAL NO.7920/2013, SLP (C) NO. 2874/2018,SLP (C) NO. 10833/2018,CIVIL APPEAL NO. 8037/2016,CIVIL APPEAL NO.62/2017, SLP (C) NO.17512/2017,CIVIL APPEAL NO. 5488/2015,CIVIL APPEAL NO.3289/2017,CIVIL APPEAL NO.6332/2012,CIVIL APPEAL NO.4016/2014, SLP (C) NO.18569/2018,CIVIL APPEAL NO. 58/2017,CIVIL APPEAL NO. 4658/2018, SLP(C) D. NO. 11594/2018, CIVIL APPEAL NO.3664/2017,CIVIL APPEAL NO. 5110/2015,CIVIL APPEAL NO. 64/2017,CIVIL APPEAL NO. 3292/2017, SLP (C) NO. 1321/2018,CIVIL APPEAL NO. 5100/2015,CIVIL APPEAL NO. 4452/2016,CIVIL APPEAL NO. 65/2017,CIVIL APPEAL NO. 5218/2015,CIVIL APPEAL NO. 9163/2015,CIVIL APPEAL NO. 13442/2015,CIVIL APPEAL NO. 2595/2015, SLP (C) NO.1102/2018, SLP (C) NO.33532/2017, SLP (C) NO.21841/2012, SLP (C) NO.13361/2015,CIVIL APPEAL NO. 5605/2018,CIVIL APPEAL NO. 1010/2014, SLP ( C) NO. 5147/2017,CIVIL APPEAL NO. 13764/2015,CIVIL APPEAL NO. 6058/2017,CIVIL APPEAL NO. 6405/2015,CIVIL APPEAL NO. 5977/2012,CIVIL APPEAL NO. 5436/2016, SLP (C) NO. 3533/2017,CIVIL APPEAL NOS.5974-5977/2012,CIVIL APPEAL NO. 4836/2017, SLP (C) NO. 552/2018, SLP (C) NO. 5147/2017,CIVIL LAPPEAL NO. 1009/2014,CIVIL APPEAL NO. 11305/2013, SLP (C) NO. 10997/2018,CIVIL APPEAL NO.10905/2014,CIVIL APPEAL NO. 6578/2015,CIVIL APPEAL NO.9514/2017, SLP (C) NO.20239/2017, SLP (C) NO.570/2018,CIVIL APPEAL NO. 21800/2017, SLP (C) NO. 4711/2015,CIVIL APPEAL NO. 18774/2017, SLP (C) NO.17543/2015,CIVIL APPEAL NO. 6406/2015,CIVIL APPEAL NO. 18739/2017,CIVIL APPEAL NO.2451/2017,CIVIL APPEAL NO. 21808/2017,CIVIL APPEAL NO. 2452/2017, SLP(C) D. NO.22813/2017, SLP (C) NO. 551/2018, SLP (C) 546/2018,CIVIL APPEAL NO. 13679/2015,CIVIL APPEAL NO. 4647/2018,CIVIL APPEAL NO. 4932/2012,CIVIL APPEAL NO. 10903/2014,CIVIL APPEAL NO. 8294/2016,CIVIL APPEAL NO. 14558/2015, SLP (C) NO.22951/2015, SLP (C) NO. 16826/2015,CIVIL APPEAL NO. 13765/2015, SLP (C) NO. 6403/2017,CIVIL APPEAL NO. 2538/2016, SLP(C) D. NO. 15597/2017, SLP (C) NO. 31718/2017,CIVIL APPEAL NO. 2542/2018,CIVIL APPEAL NO. 2543/2018, SLP (C) NO. 9597/2018,CIVIL APPEAL NO. 11342/2016,CIVIL APPEAL NO.6516/2015,CIVIL APPEAL NO.5487/2015, CIVIL APPEAL NO. 8036/2016,CIVIL APPEAL NO. 929/2016, SLP(C) D. NO. 14604/2017, SLP (C) NO. 9945/2015, SLP (C) NO. 736/2015,CIVIL APPEAL NO. 8043/2016, SLP (C) NO. 15260/2017,CIVIL APPEAL NO.8418/2016,CIVIL APPEAL NO. 11306/2013,CIVIL APPEAL NO. 10474/2014,CIVIL APPEAL NO. 6699/2014, SLP (C) NO. 22379/2015. Delay condoned. Leave granted. The appeals are dismissed in terms of the signed order. 82 Pending application(s), if any, shall be disposed of accordingly. (ASHWANI THAKUR) (SAROJ KUMARI GAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on the file) 83 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).2916/2012 COMMISSIONER OF INCOME TAX II APPELLANT(S) VERSUS M/S. C.C. CHOKSHI & CO. RESPONDENT(S) WITH CIVIL APPEAL NO. 6173/2016, CIVIL APPEAL NO.9585/2018 @ SLP(C) NO. 21852/2012, CIVIL APPEAL NO.9724/2018 @ SLP(C) NO. 25689/2018 @ S.L.P.(C)...CC NO. 1764/2017, CIVIL APPEAL NO(S). 4173/2012, CIVIL APPEAL NO(S). 4177/2012, CIVIL APPEAL NO(S). 6190/2013, CIVIL APPEAL NO.9639/2018 @ SLP(C) NO(S). 9870/2014, CIVIL APPEAL NO(S). 8922/2013, CIVIL APPEAL NO(S). 8532/2013, CIVIL APPEAL NO.9669/2018 @ SLP(C) NO(S). 9144/2015, CIVIL APPEAL NO.9671/2018 @ SLP(C) NO(S). 17384/2015, CIVIL APPEAL NO.9674/2018 @ SLP(C) NO(S). 17379/2015, CIVIL APPEAL NO.9676/2018 @ SLP(C) NO(S). 17382/2015, CIVIL APPEAL NO.9677/2018 @ SLP(C) NO(S). 17385/2015, CIVIL APPEAL NO(S). 2406-2407/2016, CIVIL APPEAL NO.9640/2018 @ SLP(C) NO(S). 10915/2018, CIVIL APPEAL NO.9679/2018 @ SLP(C) NO.5223/2013, CIVIL APPEAL NO.4529/2014, CIVIL APPEAL NO.3900/2016, CIVIL APPEAL NO.20961/2017, CIVIL APPEAL NO.1617/2018, CIVIL APPEAL NO.2109/2016, CIVIL APPEAL NO.3475/2016, CIVIL APPEAL NO.4229/2016, CIVIL APPEAL NO.6071/2016, CIVIL APPEAL NO.2630/2016, CIVIL APPEAL NO.3370/2017, CIVIL APPEAL NO.3186/2015,CIVIL APPEAL NO.5103/2015, CIVIL APPEAL NO.1404/2016, CIVIL APPEAL NO.1407/2016, CIVIL APPEAL NO.3286/2016, CIVIL APPEAL NO.3176/2016, CIVIL APPEAL NO.4750/2016, CIVIL APPEAL NO.4445/2016, CIVIL APPEAL NO.5420/2016, CIVIL APPEAL NO.8035/2016, CIVIL APPEAL NO.1253/2017, CIVIL APPEAL NO.1252/2017, CIVIL APPEAL NO.12852/2017, CIVIL APPEAL NO.9721/2018 @ SLP (C) NO. 26520/2017, CIVIL APPEAL NO.9722/2018 @ SLP (C) NO. 26524/2017, CIVIL APPEAL NO.9682/2018 @ SLP (C) NO. 26746/2012, CIVIL APPEAL NO.8520/2014, CIVIL APPEAL NO.6361/2014, CIVIL APPEAL NO.7335/2013, CIVIL APPEAL NO.7336/2013, CIVIL APPEAL NO.7342/2013, CIVIL APPEAL NO.1608/2009, CIVIL APPEAL NO.7217/2010, CIVIL APPEAL NO.7216/2011, CIVIL APPEAL NO.5384/2015, CIVIL APPEAL NO.9822/2018 @ SLP (C) NO. 25849/2018 @ SLP (C) CC NO. 4159/2017, CIVIL APPEAL NO.9762/2018 @ SLP (C) NO. 9638/2018, CIVIL APPEAL NO.3888/2010, CIVIL APPEAL NO.1954/2011, CIVIL APPEAL NO.2532/2011, CIVIL APPEAL NO.14096/2015, CIVIL APPEAL NO.10442/2017, CIVIL APPEAL NO.9595/2018 @ SLP (C) 84 NO.20728/2017, CIVIL APPEAL NO.10438/2017, CIVIL APPEAL NO.10209/2010, CIVIL APPEAL NO.10481/2010, CIVIL APPEAL NO.8529/2014, CIVIL APPEAL NO.8530/2014, CIVIL APPEAL NO.8012/2014, CIVIL APPEAL NO.9603/2018 @ SLP (C) NO. 28609/2014, C.A. NO.9607/2018 @ SLP (C) NO.29659/2014, CIVIL APPEAL NO.9608/2018 @ SLP (C) NO.29229/2014, CIVIL APPEAL NO.9611/2018 @ SLP (C) NO.33661/2014, CIVIL APPEAL NO.9615/2018 @ SLP (C) NO.12560/2015, CIVIL APPEAL NO. 3268/2015, CIVIL APPEAL NO.9627/2018 @ SLP (C) NO. 12447/2017, CIVIL APPEAL NO.9648/2018 @ SLP (C) NO. 13167/2018, CIVIL APPEAL NO.242/2012, CIVIL APPEAL NO. 72/2014, CIVIL APPEAL NO. 3697/2012,CIVIL APPEAL NOS. 2590-2593/2012,CIVIL APPEAL NO. 7255/2011,CIVIL APPEAL NO. 4956/2013,CIVIL APPEAL NO. 4958/2013,CIVIL APPEAL NO. 4963/2013, CIVIL APPEAL NO.7212/2012, CIVIL APPEAL NO. 1296/2015, CIVIL APPEAL NO. 5232/2015,CIVIL APPEAL NO.8411/2016, CIVIL APPEAL NO. 1549/2017,CIVIL APPEAL NO.2571/2017,CIVIL APPEAL NO.9683/2018 @ SLP (C) NO. 13360/2015,CIVIL APPEAL NO.9631/2018 @ SLP (C)NO. 13741/2017,CIVIL APPEAL NO. 59/2017,CIVIL APPEAL NO. 6402/2015,CIVIL APPEAL NO. 3619/2016,CIVIL APPEAL NO. 7246/2015,CIVIL APPEAL NO. 166/2018,CIVIL APPEAL NO. 3904/2016,CIVIL APPEAL NO.9765/2018 @ SLP (C) NO. 5927/2018,CIVIL APPEAL NO.9766/2018 @ SLP (C)NO.4830/2018,CIVIL APPEAL NO. 3818/2017, CIVIL APPEAL NO.9685/2018 @ SLP (C) NO.9866/2015,CIVIL APPEAL NO. 8040/2016,CIVIL APPEAL NO.7116/2013,CIVIL APPEAL NO.9689/2018 @ SLP (C) NO. 34929/2017,CIVIL APPEAL NO. 2003/2014,CIVIL APPEAL NO.9686/2018 @ SLP (C) NO. 9944/2015, CIVIL APPEAL NO. 11304/2013,CIVIL APPEAL NO.9693/2018 @ SLP (C) NO. 13740/2017,CIVIL APPEAL NO.7920/2013,CIVIL APPEAL NO.9649/2018 @ SLP (C) NO. 2874/2018,CIVIL APPEAL NO.9641/2018 @ SLP (C) NO. 10833/2018,CIVIL APPEAL NO. 8037/2016,CIVIL APPEAL NO.62/2017,C.A. NO.9719/2018 @ SLP (C) NO.17512/2017,CIVIL APPEAL NO. 5488/2015,CIVIL APPEAL NO.3289/2017,CIVIL APPEAL NO.6332/2012,CIVIL APPEAL NO.4016/2014,CIVIL APPEAL NO.9642/2018 @ SLP (C) NO.18569/2018,CIVIL APPEAL NO. 58/2017,CIVIL APPEAL NO. 4658/2018,CIVIL APPEAL NO.9811/2018 @ SLP(C)NO.25812/2018 @ SLP(C) SLP(C) D. NO. 11594/2018, CIVIL APPEAL NO.3664/2017,CIVIL APPEAL NO. 5110/2015,CIVIL APPEAL NO. 64/2017,CIVIL APPEAL NO. 3292/2017,C.A. NO.9737/2018 @ SLP (C) NO. 1321/2018,CIVIL APPEAL NO. 5100/2015,CIVIL APPEAL NO. 4452/2016,CIVIL APPEAL NO. 65/2017,CIVIL APPEAL NO. 5218/2015,CIVIL APPEAL NO. 9163/2015,CIVIL APPEAL NO. 13442/2015,CIVIL APPEAL NO. 2595/2015, CIVIL APPEAL NO.9738/2018 @ SLP (C) NO.1102/2018,CIVIL APPEAL NO.9696/2018 @ SLP (C) NO.33532/2017, C.A. NO.9718/2018 @ SLP (C) NO.21841/2012,C.A. NO.9687/2018 @ SLP (C) NO.13361/2015,CIVIL APPEAL NO. 5605/2018,CIVIL APPEAL NO. 1010/2014,CIVIL APPEAL NO.9702/2018 @ SLP ( C) NO. 5147/2017,CIVIL APPEAL NO. 13764/2015,CIVIL APPEAL NO. 85 6058/2017,CIVIL APPEAL NO. 6405/2015,CIVIL APPEAL NO. 5977/2012,CIVIL APPEAL NO. 5436/2016,CIVIL APPEAL NO.9705/2018 @ SLP (C) NO. 3533/2017,CIVIL APPEAL NOS.5974-5977/2012,CIVIL APPEAL NO. 4836/2017,CIVIL APPEAL NO.9650/2018 @ SLP (C) NO. 552/2018,CIVIL APPEAL NO.9702/2018 @ SLP (C) NO. 5147/2017,CIVIL LAPPEAL NO. 1009/2014,CIVIL APPEAL NO. 11305/2013,CIVIL APPEAL NO.9643/2018 @ SLP (C) NO. 10997/2018,CIVIL APPEAL NO.10905/2014,CIVIL APPEAL NO. 6578/2015,CIVIL APPEAL NO.9514/1027,C.A. NO.9706/2018 @ SLP (C) NO.20239/2017,CIVIL APPEAL NO.9654/2018 @ SLP (C) NO.570/2018,CIVIL APPEAL NO. 21800/2017,C.A. NO.9688/2018 @ SLP (C) NO. 4711/2015,CIVIL APPEAL NO. 18774/2017,CIVIL APPEAL NO.9658/2018 @ SLP (C) NO.17543/2015,CIVIL APPEAL NO. 6406/2015,CIVIL APPEAL NO. 18739/2017,CIVIL APPEAL NO.2451/2017,CIVIL APPEAL NO. 21808/2017,CIVIL APPEAL NO. 2452/2017,CIVIL APPEAL NO.9723/2018 @ SLP(C)NO.25688/2018 @ SLP(C) D. NO.22813/2017 , C.A. NO.9665/2018 @ SLP (C) NO. 551/2018,CIVIL APPEAL NO.9667/2018 @ SLP (C) 546/2018,CIVIL APPEAL NO. 13679/2015,CIVIL APPEAL NO. 4647/2018,CIVIL APPEAL NO. 4932/2012,CIVIL APPEAL NO. 10903/2014,CIVIL APPEAL NO. 8294/2016,CIVIL APPEAL NO. 14558/2015,CIVIL APPEAL NO.9690/2018 @ SLP (C) NO.22951/2015,C.A. NO.9767/2018 @ SLP (C) NO. 16826/2015,CIVIL APPEAL NO. 13765/2015,C.A. NO.9707/2018 @ SLP (C) NO. 6403/2017,CIVIL APPEAL NO. 2538/2016, CIVIL APPEAL NO.9821/2018 @ SLP(C)NO.25845/2018 @ SLP(C) D. NO. 15597/2017, CIVIL APPEAL NO.9708/2018 @ SLP (C) NO. 31718/2017,CIVIL APPEAL NO. 2542/2018,CIVIL APPEAL NO. 2543/2018,C.A. NO.9678/2018 @ SLP (C) NO. 9597/2018,CIVIL APPEAL NO. 11342/2016,CIVIL APPEAL NO.6516/2015,CIVIL APPEAL NO.5487/2015, CIVIL APPEAL NO. 8036/2016,CIVIL APPEAL NO. 929/2016, CIVIL APPEAL NO._________/2018 @ SLP(C)NO._________/2018 @ SLP(C) D. NO. 14604/2017,CIVIL APPEAL NO.9691/2018 @ SLP (C) NO. 9945/2015,C.A. NO.9736/2018 @ SLP (C) NO. 736/2015,CIVIL APPEAL NO. 8043/2016,C.A. NO.9937/2018 @ SLP (C) NO. 15260/2017,CIVIL APPEAL NO.8418/2016,CIVIL APPEAL NO. 11306/2013,CIVIL APPEAL NO. 10474/2014,CIVIL APPEAL NO. 6699/2014,CIVIL APPEAL NO.9692/2018 @ SLP (C) NO. 22379/2015. O R D E R Delay condoned. Leave granted. In these appeals the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. 86 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 05, 2018. "