PR. COMMISSIONER OF INCOME TAX 6 (FORMERLY COMMISSIONER OF INCOME TAX II) V. MARUTI SUZUKI INDIA LIMITED (FORMERLY MARUTI UDYOG LTD.)

C.A. No.-011977-011977 - 2018

AI Insights

The case involved an appeal by the Principal Commissioner of Income Tax 6 against Maruti Suzuki India Limited, concerning a judgment passed by the High Court of Delhi. The appeal was related to an income tax assessment issue. However, during the proceedings, the Additional Solicitor General representing the Revenue conceded that they would not pursue the appeal, referencing a concession made in a previous, similar case involving the same parties but for a different assessment year. Consequently, the Supreme Court dismissed the appeal without further proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772873 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 16-09-2025
• Result in Favour of: Others
• Court: SUPREME COURT
• Department Lawyers: S GANESH
• Assessee Lawyers: RAGHAVENDRA SHANKAR; RAJ YADAV
• Keywords: Appeal dismissed; Income Tax

Judgement Text

"IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.11977 OF 2018 THE PRINCIPAL COMMISSIONER OF INCOME TAX 6 (FORMERLY COMMISSIONER OF INCOME TAX II) ...Appellant(s) Vs. MARUTI SUZUKI INDIA LIMITED (FORMERLY MARUTI UDYOG LTD.) ...Respondent(s) O R D E R (1) Revenue is in appeal against the judgment dated 07.12.2017 passed by the High Court of Delhi in I.T.A.No.976 of 2005. (2) Learned Additional Solicitor General appearing for the Revenue fairly submitted that in view of the concession made earlier in Civil Appeal No. 11919 of 2018 between the same parties for the earlier Assessment Year, he does not wish to press the present appeal. (3) The appeal is accordingly dismissed. …………..……............................J. (RAJESH BINDAL) .…..….….…….........…..................J. (PRASHANT KUMAR MISHRA) NEW DELHI; September 16, 2025 1 Digitally signed by ANITA MALHOTRA Date: 2025.09.17 16:58:55 IST Reason: Signature Not Verified ITEM NO.26 COURT NO.16 SECTION XIV-A 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). 11977/2018 PR. COMMISSIONER OF INCOME TAX 6 (FORMERLY COMMISSIONER OF INCOME TAX II) Appellant(s) VERSUS MARUTI SUZUKI INDIA LIMITED (FORMERLY MARUTI UDYOG LTD.) Respondent(s) (FOR ADMISSION and I.R.) Date : 16-09-2025 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA For Appellant(s) : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mrs. Alka Agarwal, Adv. Ms. Madhulika Upadhyay,Adv. Mr. Navanjay Mahapatra, Adv. Mr. Siddhartth Sinha, Adv. Mr. B K Satija, Adv. Mr. Shashank Bajpai, Adv. For Respondent(s) : Mr. S. Ganesh, Sr. Adv. (Through V.C.) Mr. Vaibhav Kulkarni, Adv. Mr. Aniket Deepak Agrawal, AOR Mr. Aditeya Bali, Adv. UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order. Pending applications also stand disposed of. (ANITA MALHOTRA) (AKSHAY KUMAR BHORIA) AR-CUM-PS COURT MASTER (Signed order is placed on the file.) 2 ITEM NO.26.1 COURT NO.16 SECTION XIV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1993/2019 (Arising out of impugned final judgment and order dated 23-04-2018 in TA No. 316/2018 passed by the High Court of Gujarat at Ahmedabad) PRO COMMISSIONER OF INCOME TAX VADODRA 2 Petitioner(s) VERSUS M/S SUN PHARMACEUTICAL INDUSTRIES LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No. 58673/2022 - APPROPRIATE ORDERS/DIRECTIONS IA No. 27225/2019 - CONDONATION OF DELAY IN FILING IA No. 27229/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 16-09-2025 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA For Appellant(s) : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mrs. Alka Agarwal, Adv. Ms. Madhulika Upadhyay,Adv. Mr. Navanjay Mahapatra, Adv. Mr. Siddhartth Sinha, Adv. Mr. B K Satija, Adv. Mr. Shashank Bajpai, Adv. For Respondent(s) : Ms. Mahua Kalra, AOR (Not present) UPON hearing the counsel the Court made the following O R D E R No one appeared on behalf of the respondent. In the interest of justice, adjourned to 4th November, 2025. (ANITA MALHOTRA) (AKSHAY KUMAR BHORIA) AR-CUM-PS COURT MASTER 3 "