Appeal details
Counselvise Citation
[2018] 140 COUNSELVISE.COM (IT) 342592 (SC)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Pronouncement Date
29-09-2018
Judgement Text
"1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 10110 OF 2018 (Arising out of SLP(C) No. 22440/2017) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL I, CHENNAI Appellant(s) VERSUS M/S. SANTHA BUILD INDIA PVT. LTD. Respondent(s) WITH CIVIL APPEAL NO. 10111 OF 2018 (Arising out of SLP(C) No. 32995/2017) CIVIL APPEAL NO. 9932 OF 2018 (Arising out of SLP(C) No. 35531/2017 CIVIL APPEAL NO. 9984 OF 2018 (Arising out of SLP(C) No. 14145/2018) CIVIL APPEAL NO. 9985 OF 2018 (Arising out of SLP(C) No. 9655/2018) CIVIL APPEAL NO. 9986 OF 2018 (Arising out of SLP(C) No. 13664/2018) CIVIL APPEAL NO. 9987 OF 2018 (Arising out of SLP(C) No. 10549/2018) CIVIL APPEAL NO. 9988 OF 2018 (Arising out of SLP(C) No. 10557/2018) CIVIL APPEAL NO. 9989 OF 2018 (Arising out of SLP(C) No. 12239/2018) O R D E R Leave granted. In these appeals the tax effect is less than Rs. 1 crore and it also appears that they do not come under any exception provided in Para 10 of the Circular dated 11.07.2018 as amended by Circular dated 20.8.2018. The appeals are, accordingly, dismissed. Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.09.29 13:05:44 IST Reason: Signature Not Verified 2 However, it shall be open to the Income-Tax Department to seek revival, if the Department finds that the case is covered under any exception of the said circular. …...…................J. (A.K. SIKRI) …...…................J. (ASHOK BHUSHAN) NEW DELHI, September 18, 2018 3 ITEM NO.61 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 Petition(s) for Special Leave to Appeal (C) No(s). 22440/2017 (Arising out of impugned final judgment and order dated 04-04-2017 in TCA No. 161/2017 passed by the High Court Of Judicature At Madras) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL I Petitioner(s) VERSUS M/S. SANTHA BUILD INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.74224/2017-CONDONATION OF DELAY IN FILING and IA No.74229/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH SLP(C) No. 32995/2017 (XII) (FOR ADMISSION and I.R. and IA No.117705/2017-CONDONATION OF DELAY IN FILING and IA No.117707/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 35531/2017 (XI) (IA No.128147/2017-CONDONATION OF DELAY IN FILING SLP(C) No. 9325/2018 (XV) (FOR ADMISSION and I.R. and IA No.39034/2018-CONDONATION OF DELAY IN FILING and IA No.39035/2018-CONDONATION OF DELAY IN REFILING) SLP(C) No. 6891/2018 (XV) SLP(C) No. 7216/2018 (XV) SLP(C) No. 7901/2018 (XV) (I.A. NO. 34366/2018 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 6216/2018 (XV) (FOR ADMISSION and I.R. and IA No.42030/2018-CONDONATION OF DELAY IN FILING and IA No.42031/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7129/2018 (XV) SLP(C) No. 8666/2018 (XV) SLP(C) No. 8639/2018 (XV) SLP(C) No. 14145/2018 (XV) SLP(C) No. 8474/2018 (XV) 4 SLP(C) No. 9655/2018 (XV) SLP(C) No. 13664/2018 (XV) SLP(C) No. 10549/2018 (XV) SLP(C) No. 12305/2018 (XV) SLP(C) No. 10557/2018 (XV) SLP(C) No. 12239/2018 (XV) Diary No(s). 12994/2018 (XV) (FOR ADMISSION and I.R. and IA No.56752/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 11852/2018 (XV) SLP(C) No. 13662/2018 (XV) Diary No(s). 17976/2018 (XV) (FOR ADMISSION and I.R. and IA No.80427/2018-CONDONATION OF DELAY IN FILING and IA No.80430/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 18112/2018 (XV) Diary No(s). 19678/2018 (XV) (FOR ADMISSION and I.R. and IA No.80023/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 18061/2018 (XV) SLP(C) No. 20232/2018 (XV) (FOR ADMISSION and I.R. and IA No.96287/2018-CONDONATION OF DELAY IN FILING) Date : 18-09-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Vikaramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mr. Shubhendu Anand, Adv. Mr. Siddhartha Sinha, Adv. Mr. Ayush Anand, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. V. Balachandran, Adv. Mr. Siddharth Naidu, Adv. M/S. Ksn & Co., AOR 5 Mr. Prakash Kumar, Adv. Mr. Rahul Gupta, AOR Mr. Tarun Gupta, AOR Mr. Pawanshree Agrawal, AOR Mr. Sanjay Jhanwar, Adv. Mr. Rajat Sharma, Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 9325/2018, SLP(C) No. 6891/2018, SLP(C) No. 7216/2018, SLP(C) No. 7901/2018, SLP(C) No. 6216/2018, SLP(C) No. 7129/2018, SLP(C) No. 8666/2018, SLP(C) No. 8639/2018, SLP(C) No. 8474/2018, SLP(C) No. 12305/2018, SLP(C) Diary No. 12994/2018, SLP(C) 11852/2018, SLP(C) No. 13662/2018, SLP(C) Diary No. 17976/2018, SLP(C) No. 18112/2018, SLP(C) No. Diary No. 19678/2018, SLP(C) No. 18061/2018, SLP(C) No. 20232/2018 List the matters in the usual course as the tax effect is more than Rs. 1 crore. SLP(C) No. 22440/2017, SLP(C) No. 32995/2017, SLP(C) No. 35531/2017, SLP(C) No. 14145/2018, SLP(C) No. 9655/2018, SLP(C) No. 13664/2018, SLP(C) No. 10549/2018, SLP(C) No. 10557/2018, SLP(C) No. 12239/2018 Leave granted. The appeals are dismissed in terms of the signed order. Pending application(s), if any, shall stand disposed of. (MANISH SETHI) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file) "
AI Insights
The case involves multiple civil appeals by the Principal Commissioner of Income Tax Central I, Chennai, against M/s. Santha Build India Pvt. Ltd., concerning tax disputes. The appeals were dismissed based on the grounds that the tax effect was below the threshold of Rs. 1 crore, as stipulated in the circulars issued by the Department of Legal Affairs. The court's decision was influenced by the specific provisions of these circulars, which limit the filing of appeals in cases where the tax effect is below the specified amount, barring any exceptional circumstances. The court also addressed procedural aspects such as the condonation of delay in filing and exemption from filing certified copies of the impugned judgment.
