Appeal details
Counselvise Citation
[2018] 140 COUNSELVISE.COM (IT) 357233 (SC)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Pronouncement Date
24-09-2018
Judgement Text
"1 REVISED ITEM NO.58 to 151 COURT NO.5 SECTION XII 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). 4492/2009 COMMR.OF INCOME TAX,TRICHY Appellant(s) VERSUS CITY UNION BANK LTD. Respondent(s) WITH C.A. No. 7448/2012 C.A. No. 2404/2016 C.A. No. 3520/2010 C.A. No. 351/2012 C.A. No. 3090/2012 C.A. No. 380/2012 C.A. No. 1115/2011 C.A. No. 4518/2013 C.A. No. 5916-5917/2013 C.A. No. 208/2015 C.A. No. 926/2016 C.A. No. 925/2016 C.A. No. 3881/2014 C.A. No. 3885/2014 C.A. No. 3882/2014 C.A. No. 5014/2015 C.A. No. 7314/2014 C.A. No. 6359/2014 C.A. No. 10484/2014 C.A. No. 1063/2017 C.A. No. 4945-46/2015 C.A. No. 18298/2017 C.A. No. 11138/2016 C.A. No. 11144/2016 C.A. No. 8055/2015 C.A. No. 6898/2015 C.A. No. 1954/2015 (OFFICE REPORT ON DEFAULT TO BE LISTED) C.A. No. 726/2016 C.A. No. 9111/2017 C.A. No. 7247/2015 C.A. No. 4215-4216/2015 C.A. No. 4937-4938/2015 C.A. No. 3756/2015 C.A. No. 5170/2016 C.A. No. 8035/2016 Digitally signed by ASHWANI KUMAR Date: 2018.10.06 10:54:29 IST Reason: Signature Not Verified 2 C.A. No. 2444/2017 C.A. No. 12056/2017 C.A. No. 17531/2017 (IA NO. 96570/2017 – PERMISSION TO FILE LENGTHY LIST OF DATES. C.A. No. 18471/2017 (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. 107539/2017) C.A. No. 18326/2017 C.A. No. 20834/2017 C.A. No. 3342/2018. C.A. No. 776/2018 C.A. No. 2523/2018 C.A. No. 3036/2018. SLP(C) No. 23462/2012 (C.A. NO. 7427 OF 2012 YET TO DELIVERED JUDGMENT) SLP(C)...CC No. 3890/2014. SLP(C)No.20037/2012 SLP(C)No.16502/2013 (I.A No. 1/2010-CONDONATION OF DELAY IN FILING) SLP(C)..CC No. 18856/2016 SLP(C)..CC No. 7757/2014 SLP(C)No.8843/2014 (LIST THE MATTER AFTER JUDGMENT IN CIVIL APPEAL NO. 7427/12) SLP(C)No.25225/2015 SLP(C)No.6463/2015. I.A. NO. 101683/2017- AMENDMENT IN CAUSE TITLE) SLP(C)No.8509/2015. SLP(C)No.8510/2015. SLP(C)No.9948/2015. (I.A. NO. 101668/2017 – AMENDMENT IN CAUSE TITLE) SLP(C). No. 7557/2015 SLP(C)No.9950/2015 SLP(C)No.19173/2017 (FOR ADMISSION AND I.R. AND IA NO. 52207/2017 – CONDONATION OF DELAY IN FILING) SLP(C)No.25905/2017 SLP(C) D.No. 25400/2017 (IA NO. 81289/2017- CONDONATION OF DELAY IN FILING) SLP(C)... CC No. 7752/2014 SLP(C) D.No. 14036/2018 SLP(C) No. 25901/2017 SLP(C) No. 27495/2017 SLP(C) No. 33755/2017 SLP(C)No.1505/2018 (OFFICE REPORT ON DEFAULT) SLP(C) D.No. 39955/2017 FOR ADMISSION AND I.R. AND IA NO. 677/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGND JUDGMENT, IA NO. 675/2018- CONDONATION OF DELAY IN FILING) SLP(C)No.2144/2018 SLP(C)No.2472/2018 I.A. NO. 3707/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGNED 3 JUDGMENT. SLP(C)No.2780/2018 SLP(C)No.9558/2017 SLP(C)No.10885/2018 I.A. NO. 50457/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT. SLP(C)No.10886/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. NO. 51428/2018. SLP(C)..D. No. 13180/2018 FOR CONDONATION OF DELAY IN FKLING ON IA NO. 58770/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. 58771/2018. SLP(C)..D. No. 14234/2018. FOR ADMISSION AND I.E. AND I.A. NO. 68748/2018 – CONDONATION OF DELAY IN FILING. SLP(C)No.16831/2018 SLP(C)No.4225/2018 SLP(C)No.20056/2018 SLP(C)No.16832/2018 I.A. NO. 80026/2018 EXEMPTION FROM FILING O.T. SLP(C)No.20070/2018 SLP(C)No.20873/2018 SLP(C)No.5454/2018 SLP(C)No.17949/2018 FOR ADMISSION AND I.R. AND I.A NO. 84942/2018 – CONDONATION OF DELAY IN FILING AND I.A. NO. 84943/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT. SLP(C)No.20081/2018 SLP(C)No.18251/2018 FOR ADMISSION AND I.R. AND I.A NO. 87245/2018 – CONDONATION OF DELAY SLP(C)..D.No.22624/2018 SLP(C) .. D. No.22676/2018 FOR ADMISSION AND I.R. AND I.A NO. 127433/2018 – CONDONATION OF DELAY IN FILING AND I.A. NO. 127434/2018-CONDONATION OF DELAY IN REFILING. SLP(C)No.19416/2018 FOR ADMISSION AND I.R. AND I.A. NO. 94221/2018-CONDONATION OF DELAY IN FILING. SLP(C)No.23428/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. NO. 113323/2018 SLP(C)No.20193/2018 FOR ADMISSION AND I.R. AND I.A. NO. 97139/2018-CONDONATION OF DELAY IN FILING. SLP(C).. D. No.6147/2018 FOR ADMISSION AND I.R. AND IA NO. 29226/2018 – CONDONATION OF DELAY IN FILING. Date : 24-09-2018 These matters were called on for hearing today. 4 CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mrs. Anil Katiyar, AOR Mr. B. Krishna Prasad, Adv. Mr. B.V. Balaram Das, Adv. Mr. Mukesh Kumar Maroria, Adv. For Respondent(s) Mr. V. Prabhakar, Adv. Mrs. Revathy Raghavan, AOR Ms. Jyoti Prasher, Adv. Mr. N.J. Ramchandar, Adv. Mr. P.V. Yogeswaran, Adv. Mr. Y.K. Kapur, Adv. Mr. Anil Kumar Tandale, Adv. Mr. P. Venkat Reddy, Adv. Mr. Prashant Tyagi, Adv. Ms. Radha Rangaswamy, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Shiv Kumar Suri, Adv. Mr. Saswat Pattnaik, Adv. Mr. Arvind Datar, Sr. Adv. Mr. Kavin Gulati, Sr. Adv. Mr. R.N. Karanjawala, Adv. Ms. Ruby Singh Ahuja, Adv. Mr. Vishal Gehrana, Adv. Mr. Utsav Trivedi, Adv. Mr. Sahil Monga, Adv. Mr. Shrvan Sahny, Adv. Mr. Gurmukh Singh, Adv. Ms. Manik Karanjawala, Adv. M/s. Karanjawala & Co. Mr. Pukhrambam Ramesh Kumar, Adv. Mr. R.N. Keswani, Adv. Mr. Chinmoy Khaldkar, Adv. 5 Mr. Amol Chitale, Adv. Ms. Pragya Baghel, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. M/s. Gagrat & Co., AOR Mr. Rajinder Mathur, Adv. Mr. Rajan Bhatia, Adv. Mr. K.V. Mohan, Adv. Mr. R. K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Ajay Bhargava, Adv. Ms. A. Bairagi, Adv. M/s. Khaitan & Co., AOR Mr. Satyen Sethi, Adv. Mr. Arta Trana Panda, Adv. Ms. Gargi Sethee, Adv. Mr. Rameshwar Prasad Goyal, Adv. Mr. Aarohi Bhalla, Adv. Mr. Chandan Kumar Mandal, Adv. Ms. Sujata Kurdukar, Adv. Mr. Kshitij Vaibhav, Adv. Mr. Rohit Ghosh, Adv. Ms. Bina Gupta, Adv. Mr. Senthil Jagadeesan, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Krishna, Adv. Mr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, Adv. Ms. Monika G., Adv. Mr. E.C. Agrawala, Adv. Mr. Sidharth Mittal, Adv. Mr. Nayan Nepal, Adv. Ms. Praveena Gautam, Adv. Mr. Jitesh P. Gupta, Adv. Mr. Pawan Shukla, Adv. Mr. Raja Ram, Adv. Mr. Ashish Dholakia, Adv. Ms. P.S. Sudheer, Adv. 6 Mr. Rishi Maheshwari, Adv. Ms. Anee Mathew, Adv. Mr. Rohan Chawla, Adv. Ms. Shruti Jose, Adv. Mr. Devashish Bharuka, Adv. Mr. P. Niroop, Adv. Mr. Chandan Kumar, Adv. Mr. Manoj C. Mishra, Adv. Mr. R. Chandrachud, Adv. Ms. Kavita Jha, Adv. Mr. Rajat Sharma, Adv. Mr. Ninad Lauo, Adv. Mr. Karan Mathur, Adv. Mr. Jayant Mohan, Adv. Shubham Bhalla, Adv. Ms. Roopam Rai, Adv. Mr. P. Ray Chaudhary, Adv. Mr. Mayank Nagi, Adv. Mr. Dharmendra Kumar Sinha, Adv. Mr. Mayank Nagi, Adv. Mr. Shekhar Prit Jha, Adv. Mr. Anil Kumar Jha, Adv. Mr. Vijayalaxmi Jha, Adv. Mr. Aman Anand, Adv. Mr. Amit Kumar Singh, Adv. Mr. Aman Dixit, Adv. Ms. K. Enatoli Sema, Adv. Mr. Pratik Das, Adv. Mr. Irshad Ahmad, Adv. Shashi M. Kapila, Adv. Mr. R.R. Maurya, Adv. Mr. Raghwewndra Tiwari, Adv. Mr. Pravesh Sharma, Adv. Mr. Abhishek Verma, Adv. Mr. Pankaj Kumar Mishra, Adv. Ms. Madhusmita Bora, Adv. Mre. Pawan Kishore Singh, Adv. 7 Mr. Nikhil Swami, Adv. Ms. Divya Swami, Adv. Ms. Prabha Swami, Adv. Mr. Atul Kumar, Adv. Mr. M. Gireesh Kumar, Adv. Mr. Ankur S. Kulkarni, Adv. Mr. Sriram P., Adv. Mr. Sidhant Sinha, Adv. Mr. Tarun Gupta, Adv. Ms. Ruchi Kohli, Adv. Mr. Vikas Mehta, Adv. UPON hearing the counsel the Court made the following O R D E R C.A. No. 4518/2013 & SLP(C)No.20037/2012 List in the usual course. C.A. No. 1115/2011 The appeal is already dismissed vide order dated 17.09.2018. Hence no order is required. SLP(C) No. 23462/2012, SLP(C)...CC No. 3890/2014, SLP(C)No. 16502/2013, SLP(C)..C No. 18856/2016, SLP(C)..CC No. 7757/2014, SLP(C)No.8843/2014, SLP(C)No.25225/2015,SLP(C)No.6463/2015, SLP(C)No.8509/2015, SLP(C)No.8510/2015,SLP(C)No.9948/2015, SLP(C). No. 7557/2015, SLP(C)No.9950/2015, SLP(C)No.19173/2017, SLP(C)No.25905/2017,SLP(C) D.No. 25400/2017, SLP(C) No. 25901/2017,SLP(C) No. 27495/2017 SLP(C) No. 33755/2017, SLP(C)No.1505/2018, SLP(C) D.No. 39955/2017, SLP(C)No.2144/2018, 8 SLP(C)No.2472/2018, SLP(C)No.2780/2018, SLP(C)No.9558/2017, SLP(C)No.10885/2018,SLP(C)No.10886/2018,SLP(C)..D. No. 13180/2018, SLP(C)..D. No. 14234/2018, SLP(C)No.16831/2018, SLP(C)No.4225/2018, SLP(C)No.20056/2018, SLP(C)No.16832/2018, SLP(C)No.20070/2018, SLP(C)No.20873/2018, SLP(C)No.5454/2018, SLP(C)No.17949/2018, SLP(C)No. 20081/2018, SLP(C)No.18251/2018, SLP(C)..D. No.22624/2018, SLP(C).. D. No.22676/2018, SLP(C)No.19416/2018, SLP(C)No.23428/2018, SLP(C)No.20193/2018, SLP(C).. D. No.6147/2018, SLP(C)... CC No. 7752/2014 & SLP(C) D.No. 14036/2018 Delay condoned. Applications for amendment in cause title are allowed. Cause title be amended accordingly. In these special leave petitions the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. These Special Leave Petitions are, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs.1 Crore. Pending application(s), if any, shall be disposed of accordingly. SLP(C) No. 33755/2017 As per letter given by the learned counsel for the sole respondent, the name of the respondent accordingly stands corrected. The Special Leave Petition is dismissed. Pending application(s), if any, stands disposed of 9 accordingly. C.A. No(s) 4492/2009, C.A. No. 7448/2012, C.A. No. 2404/2016, C.A. No. 3520/2010, C.A. No. 351/2012, C.A. No. 3090/2012, C.A. No. 380/2012, C.A. No. 5916-5917/2013, C.A. No. 208/2015, C.A. No. 926/2016, C.A. No. 925/2016, C.A. No. 3881/2014 C.A. No. 3885/2014, C.A. No. 3882/2014, C.A. No. 5014/2015, C.A. No. 7314/2014, C.A. No. 6359/2014, C.A. No. 10484/2014, C.A. No. 1063/2017, C.A. No. 4945-46/2015, C.A. No. 18298/2017, C.A. No. 11138/2016, C.A. No. 11144/2016, C.A. No. 8055/2015, C.A. No. 6898/2015, C.A. No. 1954/2015, C.A. No. 726/2016, C.A. No. 9111/2017, C.A. No. 7247/2015, C.A. No. 4215-4216/2015,C.A. No. 4937-4938/2015, C.A. No. 3756/2015, C.A. No. 5170/2016, C.A. No. 8035/2016, C.A. No. 2444/2017, C.A. No. 12056/2017, C.A. No. 17531/2017, C.A. No. 18471/2017, C.A. No. 18326/2017, C.A. No. 20834/2017, C.A. No. 3342/2018, C.A. No. 776/2018, C.A. No. 2523/2018 & C.A. No. 3036/2018. The appeals are dismissed in terms of the signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (SIGNED ORDER IS PLACED ON THE FILE) 10 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 4492/2009 COMMISSIONER OF INCOME TAX-II,TRICHY APPELLANT(S) VERSUS CITY UNION BANK LTD. RESPONDENT(S) WITH C.A. No. 7448/2012, C.A. No. 2404/2016, C.A. No. 3520/2010, C.A. No. 351/2012, C.A. No. 3090/2012, C.A. No. 380/2012, C.A. No. 5916-5917/2013, C.A. No. 208/2015, C.A. No. 926/2016, C.A. No. 925/2016, C.A. No. 3881/2014 C.A. No. 3885/2014, C.A. No. 3882/2014, C.A. No. 5014/2015, C.A. No. 7314/2014, C.A. No. 6359/2014, C.A. No. 10484/2014, C.A. No. 1063/2017, C.A. No. 4945-46/2015, C.A. No. 18298/2017, C.A. No. 11138/2016, C.A. No. 11144/2016, C.A. No. 8055/2015, C.A. No. 6898/2015, C.A. No. 1954/2015, C.A. No. 726/2016, C.A. No. 9111/2017, C.A. No. 7247/2015, C.A. No. 4215-4216/2015,C.A. No. 4937-4938/2015, C.A. No. 3756/2015, C.A. No. 5170/2016, C.A. No. 8035/2016, C.A. No. 2444/2017, C.A. No. 12056/2017, C.A. No. 17531/2017, C.A. No. 18471/2017, C.A. No. 18326/2017, C.A. No. 20834/2017, C.A. No. 3342/2018, C.A. No. 776/2018, C.A. No. 2523/2018 & C.A. No. 3036/2018. O R D E R In these appeals the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. These appeals are, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek review in any of these 11 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 24, 2018. 12 ITEM NO.58 to 151 COURT NO.5 SECTION XII 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). 4492/2009 COMMR.OF INCOME TAX,TRICHY Appellant(s) VERSUS CITY UNION BANK LTD. Respondent(s) WITH C.A. No. 7448/2012 C.A. No. 2404/2012 C.A. No. 3520/2012 C.A. No. 351/2012 C.A. No. 3090/2012 C.A. No. 380/2012 C.A. No. 1115/2011 C.A. No. 4518/2013 C.A. No. 5916-5917/20123 C.A. No. 208/2015 C.A. No. 926/2016 C.A. No. 925/2016 C.A. No. 3881/2014 C.A. No. 3885/2014 C.A. No. 3882/2014 C.A. No. 5014/2015 C.A. No. 7314/2014 C.A. No. 6359/2014 C.A. No. 10484/2014 C.A. No. 1063/2017 C.A. No. 4945-46/2015 C.A. No. 18298/2017 C.A. No. 11138/2016 C.A. No. 11144/2016 C.A. No. 8055/2015 C.A. No. 6898/2015 C.A. No. 1954/2015 (OFFICE REPORT ON DEFAULT TO BE LISTED) C.A. No. 726/2016 C.A. No. 9111/2017 C.A. No. 7247/2015 C.A. No. 4215-4216/2015 C.A. No. 4937-4938/2015 C.A. No. 3756/2015 C.A. No. 5170/2016 C.A. No. 8035/2016 C.A. No. 2444/2017 C.A. No. 12056/2017 13 C.A. No. 17531/2017 (IA NO. 96570/2017 – PERMISSION TO FILE LENGTHY LIST OF DATES. C.A. No. 18471/2017 (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. 107539/2017) C.A. No. 18326/2017 C.A. No. 20834/2017 C.A. No. 3342/2018. C.A. No. 776/2018 C.A. No. 2523/2018 C.A. No. 3036/2018. SLP(C) No. 23462/2012 (C.A. NO. 7427 OF 2012 YET TO DELIVERED JUDGMENT) SLP(C)...CC No. 3890/2014. SLP(C)No.20037/2012 SLP(C)No.16502/2013 (I.A No. 1/2010-CONDONATION OF DELAY IN FILING) SLP(C)..CC No. 18856/2016 SLP(C)..CC No. 7757/2014 SLP(C)No.8843/2014 (LIST THE MATTER AFTER JUDGMENT IN CIVIL APPEAL NO. 7427/12) SLP(C)No.25225/2015 SLP(C)No.6463/2015. I.A. NO. 101683/2017- AMENDMENT IN CAUSE TITLE) SLP(C)No.8509/2015. SLP(C)No.8510/2015. SLP(C)No.9948/2015. (I.A. NO. 101668/2017 – AMENDMENT IN CAUSE TITLE) SLP(C). No. 7557/2015 SLP(C)No.9950/2015 SLP(C)No.19173/2017 (FOR ADMISSION AND I.R. AND IA NO. 52207/2017 – CONDONATION OF DELAY IN FILING) SLP(C)No.25905/2017 SLP(C) D.No. 25400/2017 (IA NO. 81289/2017- CONDONATION OF DELAY IN FILING) SLP(C)... CC No. 7752/2014 SLP(C) D.No. 14036/2018 SLP(C) No. 25901/2017 SLP(C) No. 27495/2017 SLP(C) No. 33755/2017 SLP(C)No.1505/2018 (OFFICE REPORT ON DEFAULT) SLP(C) D.No. 39955/2017 FOR ADMISSION AND I.R. AND IA NO. 677/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGND JUDGMENT, IA NO. 675/2018- CONDONATION OF DELAY IN FILING) SLP(C)No.2144/2018 SLP(C)No.2472/2018 I.A. NO. 3707/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT. SLP(C)No.2780/2018 14 SLP(C)No.9558/2017 SLP(C)No.10885/2018 I.A. NO. 50457/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT. SLP(C)No.10886/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. NO. 51428/2018. SLP(C)..D. No. 13180/2018 FOR CONDONATION OF DELAY IN FKLING ON IA NO. 58770/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. 58771/2018. SLP(C)..D. No. 14234/2018. FOR ADMISSION AND I.E. AND I.A. NO. 68748/2018 – CONDONATION OF DELAY IN FILING. SLP(C)No.16831/2018 SLP(C)No.4225/2018 SLP(C)No.20056/2018 SLP(C)No.16832/2018 I.A. NO. 80026/2018 EXEMPTION FROM FILING O.T. SLP(C)No.20070/2018 SLP(C)No.20873/2018 SLP(C)No.5454/2018 SLP(C)No.17949/2018 FOR ADMISSION AND I.R. AND I.A NO. 84942/2018 – CONDONATION OF DELAY IN FILING AND I.A. NO. 84943/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT. SLP(C)No.20081/2018 SLP(C)No.18251/2018 FOR ADMISSION AND I.R. AND I.A NO. 87245/2018 – CONDONATION OF DELAY SLP(C)..D.No.22624/2018 SLP(C) .. D. No.22676/2018 FOR ADMISSION AND I.R. AND I.A NO. 127433/2018 – CONDONATION OF DELAY IN FILING AND I.A. NO. 127434/2018-CONDONATION OF DELAY IN REFILING. SLP(C)No.19416/2018 FOR ADMISSION AND I.R. AND I.A. NO. 94221/2018-CONDONATION OF DELAY IN FILING. SLP(C)No.23428/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON I.A. NO. 113323/2018 SLP(C)No.20193/2018 FOR ADMISSION AND I.R. AND I.A. NO. 97139/2018-CONDONATION OF DELAY IN FILING. SLP(C).. D. No.6147/2018 FOR ADMISSION AND I.R. AND IA NO. 29226/2018 – CONDONATION OF DELAY IN FILING. Date : 24-09-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN 15 For Appellant(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mrs. Anil Katiyar, AOR Mr. B. Krishna Prasad, Adv. Mr. B.V. Balaram Das, Adv. Mr. Mukesh Kumar Maroria, Adv. For Respondent(s) Mr. V. Prabhakar, Adv. Mrs. Revathy Raghavan, AOR Ms. Jyoti Prasher, Adv. Mr. N.J. Ramchandar, Adv. Mr. P.V. Yogeswaran, Adv. Mr. Y.K. Kapur, Adv. Mr. Anil Kumar Tandale, Adv. Mr. P. Venkat Reddy, Adv. Mr. Prashant Tyagi, Adv. Ms. Radha Rangaswamy, Adv. Mr. Bhargava V. Desai, Adv. Mr. Akshat Malpani, Adv. Mr. Shiv Kumar Suri, Adv. Mr. Saswat Pattnaik, Adv. Mr. Arvind Datar, Sr. Adv. Mr. Kavin Gulati, Sr. Adv. Mr. R.N. Karanjawala, Adv. Ms. Ruby Singh Ahuja, Adv. Mr. Vishal Gehrana, Adv. Mr. Utsav Trivedi, Adv. Mr. Sahil Monga, Adv. Mr. Shrvan Sahny, Adv. Mr. Gurmukh Singh, Adv. Ms. Manik Karanjawala, Adv. M/s. Karanjawala & Co. Mr. Pukhrambam Ramesh Kumar, Adv. Mr. R.N. Keswani, Adv. Mr. Chinmoy Khaldkar, Adv. Mr. Amol Chitale, Adv. Ms. Pragya Baghel, Adv. 16 Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. M/s. Gagrat & Co., AOR Mr. Rajinder Mathur, Adv. Mr. Rajan Bhatia, Adv. Mr. K.V. Mohan, Adv. Mr. R. K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Ajay Bhargava, Adv. Ms. A. Bairagi, Adv. M/s. Khaitan & Co., AOR Mr. Satyen Sethi, Adv. Mr. Arta Trana Panda, Adv. Ms. Gargi Sethee, Adv. Mr. Rameshwar Prasad Goyal, Adv. Mr. Aarohi Bhalla, Adv. Mr. Chandan Kumar Mandal, Adv. Ms. Sujata Kurdukar, Adv. Mr. Kshitij Vaibhav, Adv. Mr. Rohit Ghosh, Adv. Ms. Bina Gupta, Adv. Mr. Senthil Jagadeesan, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Krishna, Adv. Mr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, Adv. Ms. Monika G., Adv. Mr. E.C. Agrawala, Adv. Mr. Sidharth Mittal, Adv. Mr. Nayan Nepal, Adv. Ms. Praveena Gautam, Adv. Mr. Jitesh P. Gupta, Adv. Mr. Pawan Shukla, Adv. Mr. Raja Ram, Adv. Mr. Ashish Dholakia, Adv. Ms. P.S. Sudheer, Adv. Mr. Rishi Maheshwari, Adv. Ms. Anee Mathew, Adv. 17 Mr. Rohan Chawla, Adv. Ms. Shruti Jose, Adv. Mr. Devashish Bharuka, Adv. Mr. P. Niroop, Adv. Mr. Chandan Kumar, Adv. Mr. Manoj C. Mishra, Adv. Mr. R. Chandrachud, Adv. Ms. Kavita Jha, Adv. Mr. Rajat Sharma, Adv. Mr. Ninad Lauo, Adv. Mr. Karan Mathur, Adv. Mr. Jayant Mohan, Adv. Shubham Bhalla, Adv. Ms. Roopam Rai, Adv. Mr. P. Ray Chaudhary, Adv. Mr. Mayank Nagi, Adv. Mr. Dharmendra Kumar Sinha, Adv. Mr. Mayank Nagi, Adv. Mr. Shekhar Prit Jha, Adv. Mr. Anil Kumar Jha, Adv. Mr. Vijayalaxmi Jha, Adv. Mr. Aman Anand, Adv. Mr. Amit Kumar Singh, Adv. Mr. Aman Dixit, Adv. Ms. K. Enatoli Sema, Adv. Mr. Pratik Das, Adv. Mr. Irshad Ahmad, Adv. Shashi M. Kapila, Adv. Mr. R.R. Maurya, Adv. Mr. Raghwewndra Tiwari, Adv. Mr. Pravesh Sharma, Adv. Mr. Abhishek Verma, Adv. Mr. Pankaj Kumar Mishra, Adv. Ms. Madhusmita Bora, Adv. Mre. Pawan Kishore Singh, Adv. Mr. Nikhil Swami, Adv. 18 Ms. Divya Swami, Adv. Ms. Prabha Swami, Adv. Mr. Atul Kumar, Adv. Mr. M. Gireesh Kumar, Adv. Mr. Ankur S. Kulkarni, Adv. Mr. Sriram P., Adv. Mr. Sidhant Sinha, Adv. Mr. Tarun Gupta, Adv. Ms. Ruchi Kohli, Adv. Mr. Vikas Mehta, Adv. UPON hearing the counsel the Court made the following O R D E R C.A. No. 4518/2013 & SLP(C)No.20037/2012 List in the usual course. C.A. No. 1115/2011 The appeal is already dismissed vide order dated 17.09.2018. Hence no order is required. SLP(C) No. 23462/2012, SLP(C)...CC No. 3890/2014, SLP(C)No. 16502/2013, SLP(C)..C No. 18856/2016, SLP(C)..CC No. 7757/2014, SLP(C)No.8843/2014, SLP(C)No.25225/2015,SLP(C)No.6463/2015, SLP(C)No.8509/2015, SLP(C)No.8510/2015,SLP(C)No.9948/2015, SLP(C). No. 7557/2015, SLP(C)No.9950/2015, SLP(C)No.19173/2017, SLP(C)No.25905/2017,SLP(C) D.No. 25400/2017, SLP(C) No. 25901/2017,SLP(C) No. 27495/2017 SLP(C) No. 33755/2017, SLP(C)No.1505/2018, SLP(C) D.No. 39955/2017, SLP(C)No.2144/2018, SLP(C)No.2472/2018, SLP(C)No.2780/2018, SLP(C)No.9558/2017, 19 SLP(C)No.10885/2018,SLP(C)No.10886/2018,SLP(C)..D. No. 13180/2018, SLP(C)..D. No. 14234/2018, SLP(C)No.16831/2018, SLP(C)No.4225/2018, SLP(C)No.20056/2018, SLP(C)No.16832/2018, SLP(C)No.20070/2018, SLP(C)No.20873/2018, SLP(C)No.5454/2018, SLP(C)No.17949/2018, SLP(C)No. 20081/2018, SLP(C)No.18251/2018, SLP(C)..D. No.22624/2018, SLP(C).. D. No.22676/2018, SLP(C)No.19416/2018, SLP(C)No.23428/2018, SLP(C)No.20193/2018, SLP(C).. D. No.6147/2018, SLP(C)... CC No. 7752/2014 & SLP(C) D.No. 14036/2018 Delay condoned. Applications for amendment in cause title are allowed. Cause title be amended accordingly. In these special leave petitions the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. These Special Leave Petitions are, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs.1 Crore. Pending application(s), if any, shall be disposed of accordingly. SLP(C) No. 33755/2017 As per letter given by the learned counsel for the sole respondent, the name of the respondent accordingly stands corrected. The Special Leave Petition is dismissed. Pending application(s), if any, stands disposed of accordingly. 20 C.A. No(s) 4492/2009, C.A. No. 7448/2012, C.A. No. 2404/2012, C.A. No. 3520/2012, C.A. No. 351/2012, C.A. No. 3090/2012, C.A. No. 380/2012, C.A. No. 4518/2013, C.A. No. 5916-5917/2012, C.A. No. 208/2015, C.A. No. 926/2016, C.A. No. 925/2016, C.A. No. 3881/2014 C.A. No. 3885/2014, C.A. No. 3882/2014, C.A. No. 5014/2015, C.A. No. 7314/2014, C.A. No. 6359/2014, C.A. No. 10484/2014, C.A. No. 1063/2017, C.A. No. 4945-46/2015, C.A. No. 18298/2017, C.A. No. 11138/2016, C.A. No. 11144/2016, C.A. No. 8055/2015, C.A. No. 6898/2015, C.A. No. 1954/2015, C.A. No. 726/2016, C.A. No. 9111/2017, C.A. No. 7247/2015, C.A. No. 4215-4216/2015,C.A. No. 4937-4938/2015, C.A. No. 3756/2015, C.A. No. 5170/2016, C.A. No. 8035/2016, C.A. No. 2444/2017, C.A. No. 12056/2017, C.A. No. 17531/2017, C.A. No. 18471/2017, C.A. No. 18326/2017, C.A. No. 20834/2017, C.A. No. 3342/2018, C.A. No. 776/2018, C.A. No. 2523/2018 & C.A. No. 3036/2018. The appeals are dismissed in terms of the signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (SIGNED ORDER IS PLACED ON THE FILE) 21 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 4492/2009 COMMISSIONER OF INCOME TAX-II,TRICHY APPELLANT(S) VERSUS CITY UNION BANK LTD. RESPONDENT(S) WITH C.A. No. 7448/2012, C.A. No. 2404/2012, C.A. No. 3520/2012, C.A. No. 351/2012, C.A. No. 3090/2012, C.A. No. 380/2012, C.A. No. 4518/2013, C.A. No. 5916-5917/2012, C.A. No. 208/2015, C.A. No. 926/2016, C.A. No. 925/2016, C.A. No. 3881/2014 C.A. No. 3885/2014, C.A. No. 3882/2014, C.A. No. 5014/2015, C.A. No. 7314/2014, C.A. No. 6359/2014, C.A. No. 10484/2014, C.A. No. 1063/2017, C.A. No. 4945-46/2015, C.A. No. 18298/2017, C.A. No. 11138/2016, C.A. No. 11144/2016, C.A. No. 8055/2015, C.A. No. 6898/2015, C.A. No. 1954/2015, C.A. No. 726/2016, C.A. No. 9111/2017, C.A. No. 7247/2015, C.A. No. 4215-4216/2015,C.A. No. 4937-4938/2015, C.A. No. 3756/2015, C.A. No. 5170/2016, C.A. No. 8035/2016, C.A. No. 2444/2017, C.A. No. 12056/2017, C.A. No. 17531/2017, C.A. No. 18471/2017, C.A. No. 18326/2017, C.A. No. 20834/2017, C.A. No. 3342/2018, C.A. No. 776/2018, C.A. No. 2523/2018 & C.A. No. 3036/2018. O R D E R In these appeals the tax effect is less than Rs. 1 crore and are covered by the Circular of CBDT. These appeals are, accordingly, dismissed. However, it will be open to the Income-Tax Department to seek review in any of these 22 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 24, 2018. "
AI Insights
The case involves multiple civil appeals and special leave petitions filed by the Commissioner of Income Tax, Trichy against City Union Bank Ltd. The primary legal issue revolves around the tax effect of less than Rs. 1 crore in dispute, which falls under the purview of the CBDT Circular. The appeals were consolidated for hearing due to the similarity in the legal question concerning the tax effect threshold set by the CBDT for filing appeals. The court's decision to dismiss the appeals was based on the adherence to the CBDT's guidelines, which aim to reduce litigation on trivial tax matters.
