COMMISSIONER OF INCOME TAX V. M/S. TIDE WATER MARINE INTL. INC.

35673-2008

AI Insights

The document is a record of proceedings from the Supreme Court of India, detailing the listing and management of multiple civil appeals. The primary focus was on the procedural aspect of de-tagging cases, which involves removing cases from a grouped listing to allow for individual consideration. This process is often necessary when cases, although initially grouped due to similar legal issues or parties, require distinct legal arguments or have different procedural histories that necessitate separate hearings.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 621935 (SC)
• Appeal Type: Supreme court cases
• Result in Favour of: Others
• Court: SUPREME COURT
• Keywords: Civil Appeal; De-tagging of cases; Income Tax

Judgement Text

"ITEM NO.106 COURT NO.8 SECTION X 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). 1248/2016 COMMISSIONER OF INCOME TAX Appellant(s) VERSUS M/S. TIDE WATER MARINE INTL. INC. Respondent(s) (CA Nos. 1380, 1383,1381, 1385, 1386, 1277, 1384, 7326, 8018 OF 2016, SLP(C) NO. 28186 OF 2016, CA NOS. 575/2012, 9962/2014, 576-577/2012, 578-585/2012, 3831/2014, 3830/2014, 3881/2014, 1260/2016, 1373/2016, 1371/2016, 1370/2016, 1372/2016, 1376/2016, 1382/2016 AND 1289 OF 2016 ONLY TO BE LISTED IN VIEW OF HON'BLE COURT'S ORDER DATED 6.12.2017 AS PER R/P DT 12-10-17 THE CA NOS.1360, 1366, 1361, 1367, 1363, 1364 AND 1365 OF 2016 ARE TO BE LISTED AS NEXT ITEM AFTER CIVIL APPEAL NO.1248 OF 2016) WITH C.A. Nos. 1249/2016, 1250/2016, 1251/2016, 1253/2016, 1254/2016, 1255/2016, 2898/2011, 1257/2016, 1256/2016, 1258/2016, 1266/2016, 1263/2016, 1264/2016, 1270/2016, 1268/2016, 1276/2016, 1275/2016, 1261/2016, 1262/2016, 1259/2016, 1265/2016, 1260/2016, 1373/2016, 1267/2016, 1269/2016, 1376/2016, 1271/2016, 1281/2016, 1272/2016, 1289/2016, 1273/2016, 1370/2016, 1274/2016, 1372/2016, 1371/2016, 1378/2016, 1382/2016, 576-577/2012, 1280/2016, 1374/2016, 1375/2016, 1343/2016, 578-585/2012, 1287/2016, 586-593/2012, 1377/2016, 915/2016, 1379/2016, 1380/2016, 1383/2016, 1381/2016, 9962/2014, 3830/2014, 1385/2016, 1386/2016, 1277/2016, 1387/2016, 1384/2016, 1278/2016, 1279/2016, 169/2013, 8913/2012, 2200/2013, 1298/2013, 796/2013, 922/2016, 3886/2014, 3881/2014, 3884/2014, 3885/2014, 3883/2014, 1282/2016, 3882/2014, 4142/2013, 7920/2013, 1290/2016, 4292/2014, 1300/2016, 1291-1294/2016, 1295-1299/2016, 3831/2014, 1301/2016, 1313/2016, 1303-1307/2016, 1311-1312/2016, 1338-1341/2016, 1309/2016, 1323/2016, 1324/2016, 1315-1321/2016, 1325/2016, 1332-1337/2016, 1302/2016, 1326-1331/2016, 1308/2016, 1322/2016, 1342/2016, 1314/2016, 1310/2016, 1344/2016, 1347/2016, 1349/2016, 1368/2016, 1345/2016, 1394/2016, 1354/2016, 1395/2016, 1353/2016, 1356/2016, 1355/2016, 1389/2016, 1369/2016, 1391/2016, 1393/2016, 1388/2016, 1392/2016, 1358/2016, 1390/2016, 1357/2016, 1359/2016, 1362/2016, 176/2016, 7330/2016, 7325/2016, 5390/2016, 7175/2016, 8018/2016, 8353/2016, 10300/2016 and 11010/2017 C.A. No. 1252/2016 (and IA No.97030/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS) SLP(C) Nos. 33277/2013, 16137-16138/2012, 27679/2012, 27680/2012, 24054/2013, 7735/2014, 31418/2016, 28186/2016, 1 Digitally signed by ASHA SUNDRIYAL Date: 2018.04.10 16:52:49 IST Reason: Signature Not Verified C.A. No. 575/2012 (only C.A. Nos. 169/13, 796/13, 1298/13, 2200/13, 4142/13 to be listed before Ld. Registrar.) SLP(C) No. 11112/2014 (FOR AMENDMENT IN CAUSE TITLE ON IA 2/2017 FOR [I/A FOR AMENDMENT THE C/T] ON IA 21935/2017) C.A. No. 7326/2016 ( FOR [I A FOR IMPLEADMENT] ON IA 30250/2017 FOR [I A FOR IMPLEADMENT] ON IA 30251/2017 FOR [I A FOR IMPLEADMENT] ON IA 30253/2017) C.A. No. 9136/2017 (FOR ADMISSION and I.R. and IA No.49697/2017-CONDONATION OF DELAY IN FILING and IA No.49698/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9515/2017 (FOR ADMISSION and I.R. and IA No.53759/2017-CONDONATION OF DELAY IN FILING and IA No.53761/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 26610/2017 (FOR ADMISSION and I.R. and IA No.91875/2017-CONDONATION OF DELAY IN FILING) Diary No(s). 2882/2018 (FOR ADMISSION and I.R. and IA No.27206/2018-CONDONATION OF DELAY IN FILING and IA No.27208/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 2969/2018 (FOR ADMISSION and I.R. and IA No.24479/2018-CONDONATION OF DELAY IN FILING and IA No.24484/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 4407/2018 (IA No.23134/2018-CONDONATION OF DELAY IN FILING and IA No.23135/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3287/2018 (FOR ADMISSION and I.R. and IA No.37524/2018-CONDONATION OF DELAY IN FILING and IA No.37525/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 05-04-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE 2 Counsel for the parties:- Mr. Arijit Prasad, Adv. Mr. Rupesh Kumar, Adv. Mr. D.L. Chidananda, Adv. Mr. Ajay Sharma, Adv. Mrs. Anil Katiyar, AOR Mr. B. V. Balaram Das, AOR Mr. V. Giri, Sr. Adv. Mr. R.K. Nair, Adv. Mr. K. V. Mohan, AOR Mr. K.V. Balakrishnan, Adv. Mr. Bhargava V. Desai, AOR Mr. Akshay Malpani, Adv. Mr. Neeraj Shekhar, AOR Mr. Ashwarya Sinha, AOR Ms. Kavita Jha, AOR Miss Geetanjali Mohan, AOR Ms. Aarohi Bhalla, Adv. Mr. Satyen Sethi, Adv. Ms. Sujata Kurdukar, AOR Mr. Chandan Kumar Mandal, Adv. Mr. Nikhil Nayyar, AOR Mr. Rahul Gupta, AOR Mr. Rustom B. Hathikhanawala, AOR Mr. Sunil Fernandes, AOR Mr. Tarun Gulati, Adv. Mr. Kishore Kunal, Adv. Ms. Astha Sharma, Adv. Mr. Rameshwar Prasad Goyal, AOR Ms. Anuradha Dutt, Adv. Ms. Fereshte D. Sethna, Adv. Mr. Sachit Jolly, Adv. Mr. Rahul Sateeja, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR Ms. Mahua Kalra, AOR 3 Mr. H. Raghavendra Rao, Adv. Mr. Mukesh Butani, Adv. Mr. Mayank Nagi, Adv. Mr. Vikranta Maheswari, Adv. Mr. Mohit Jhamb, Adv. Mr. Shekhar Prit Jha, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Mr. Sanat Kapoor, Adv. Ms. Ananya Kapoor, Adv. Ms. Soumya Singh, Adv. Ms. Kislaya Parashar, Adv. Mr. Kamal Mohan Gupta, AOR Mr. Deepak Chopra, Adv. Mr. Harpreet S. Amani, Adv. Mr. Sheel Vardhan, Adv. Mr. Neeraj, Adv. Dr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Monika Ghai, Adv. Mr. Nageswar Rao, Adv. Mr. Sandeep S. Karnail, Adv. Mr. Pukhrambam Ramesh Kumar, AOR Ms. Rahat Sharma, Adv. Ms. Sherry, Adv. M/S. Karanjawala & Co. Mr. Praveen Swarup, AOR Mr. Tarun Gulati, Adv. Mr. Kishore Kunal, AOR Mr. Prashant Tahiliani, Adv. Mr. Shashi Mathews, Adv, Mr. Abhishek Boob, Adv. Ms. Anshul Verma, Adv. Mr. Jay Savla, AOR Ms. Renuka Sahu, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Rashmikumar Manilal Vithlani, AOR Mr. Ashok Mathur, AOR 4 Mr. Kunal Verma, AOR Mrs. Yugandhara Pawar Jha, Adv. Mr. Piyush Bhardwaj, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. For M/S. Gagrat And Co. UPON hearing the counsel the Court made the following O R D E R Civil Appeal No.7920/2013 As prayed, the matter is de-tagged. List the matter separately. Civil Appeal No.7326/2016 As prayed, the matter is de-tagged. List the matter separately. Civil Appeal Nos.1380/2016, 1383/2016, 1381/2016, 1385/2016, 1386/2016, 1277/2016, 1384/2016, 8018/2016, 575/2012, 9962/2014 and SLP(Civil)No.28186/2016 As prayed, these matters are de-tagged. List these matters separately. Civil Appeal Nos.586-93/2012, 169/2013, 8913/2012, 4142/2013, 2200/2013, 1298/2013, 796/2013, 8353/2016, 10300/2016 SLP(Civil) Nos. 27679/2012, 27680/2012, 24054/2013, 7735/2014 and 11112/2014 As prayed, these matters are de-tagged. List these matters separately. Civil Appeal Nos.1282/2016, 915/2016 and 922/2016 As prayed, these matters are de-tagged. List these matters separately. 5 Remaining matters List rest of the matters on 11th April, 2018. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER 6 "