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THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT v. SUNHILL CERAMICS PVT. LTD.

Supreme Court of India | Diary 10056/2019

Status

ROP - of Main Case

Decided On

04-11-2024

Bench

HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE MANOJ MISRA

Petitioner

THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT

Respondent

SUNHILL CERAMICS PVT. LTD.

Primary Holding

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Full Judgment Text

SLPC 7141/2019 ITEM NO.40 COURT NO.1 SECTION III 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.7141/2019 (Arising out of impugned final judgment and order dated 24-09-2018 in TA No. 1167/2018 passed by the High Court of Gujarat at Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT Petitioner(s) VERSUS SUNHILL CERAMICS PVT. LTD. Respondent(s) WITH Diary No.8894/2019 (III) (With IA No. 48894/2019 - CONDONATION OF DELAY IN FILING) S.L.P.(C) No.9572/2019 (III) (With I.R. and IA No.55051/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.10194/2019 (III) (With IA No.59022/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.9574/2019 (III) (With I.R. and IA No.54709/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.9576/2019 (III) (With I.R. and IA No.55455/2019-CONDONATION OF DELAY IN FILING) Diary No.13505/2019 (III) (With IA No.69046/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.14476/2019 (III) (With I.R. and IA No.80659/2019-CONDONATION OF DELAY IN FILING) Diary No.13647/2019 (III) (With I.R. and IA No.71869/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.14477/2019 (III) (With IA No.83234/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.16646/2019 (III) (With I.R. and IA No.99206/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.17623/2019 (III) (With I.R. and IA No.103470/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.7551/2019 (III) S.L.P.(C) No.8217/2019 (III) 1

SLPC 7141/2019 Diary No.7776/2019 (III) (With I.R. and IA No.49214/2019-CONDONATION OF DELAY IN FILING) Diary No.7802/2019 (III) (With I.R. and IA No.49150/2019-CONDONATION OF DELAY IN FILING) Diary No.8995/2019 (III) (With I.R. and IA No.49671/2019-CONDONATION OF DELAY IN FILING) Diary No.13661/2019 (III) (With I.R. and IA No.68636/2019-CONDONATION OF DELAY IN FILING) Diary No.13675/2019 (III) (With IA No.69410/2019-CONDONATION OF DELAY IN FILING) S.L.P.(C) No.14482/2019 (III) (With I.R. and IA No.87160/2019-CONDONATION OF DELAY IN FILING) Date : 04-11-2024 These petitions were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANOJ MISRA For Petitioner(s) Mrs. Archana Pathak Dave, ASG Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. For Respondent(s) Mr. Bhargava V. Desai, AOR Mr. Anil Makhija, Adv. Mr. Shivam Sharma, Adv. UPON hearing the counsel the Court made the following O R D E R 1 Delay condoned. 2 By a Circular dated 17 September 2024 of the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, the monetary threshold of the tax effect for filing an appeal to the Supreme Court has been increased from Rupees two crores to Rupees five crores. The Additional Solicitor General 2

SLPC 7141/2019 has confirmed that the tax effect in the present Special Leave Petitions is less than Rupees five crores. 3 Taking note of the above statement, the present Special Leave Petitions are disposed of. Any questions of law arising from the Special Leave Petitions are left open. 4 Pending application(s), if any, shall stand disposed of. (CHETAN KUMAR) (SAROJ KUMARI GAUR) A.R.-cum-P.S. Assistant Registrar 3

ITEM NO.8 COURT NO.10 SECTION III 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).23115/2019 (Arising out of impugned final judgment and order dated 18-09-2018 in TA No. 1118/2018 passed by the High Court of Gujarat at Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS M/S VARMORA GRANITO P LTD Respondent(s) (WITH I.R. and IA No.103470/2019-CONDONATION OF DELAY IN FILING ) Date : 22-07-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MS. JUSTICE INDIRA BANERJEE For Petitioner(s) Mr. Mahabir Singh, Sr. Adv. Mr. Jitin Singhal, Adv. Ms. Khushboo Kapoor, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No.14478 of 2019. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER

ITEM NO.10 COURT NO.10 SECTION III 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). 21429/2019 (Arising out of impugned final judgment and order dated 11-09-2018 in TA No. 1127/2018 passed by the High Court of Gujarat at Ahmedabad) PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS SUNSHINE CERAMICS Respondent(s) (FOR ADMISSION and I.R. and IA No.99206/2019-CONDONATION OF DELAY IN FILING ) Date : 15-07-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. Zoheb Hossain, Adv. Ms. Vishakha, Adv. Mr. Jitin Singhal, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) 14476 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.44 COURT NO.10 SECTION III 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). 7141/2019 (Arising out of impugned final judgment and order dated 24-09-2018 in TA No. 1167/2018 passed by the High Court of Gujarat at Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT Petitioner(s) VERSUS SUNHILL CERAMICS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.36630/2019-CONDONATION OF DELAY IN FILING ) WITH SLP(C) No. 6490/2019 (III) (FOR ADMISSION and I.R. and IA No.34273/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7550/2019 (III) (IA No.29783/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7502/2019 (III) (FOR ADMISSION and I.R. and IA No.29166/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6489/2019 (III) (FOR ADMISSION and I.R. and IA No.33817/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7551/2019 (III) (FOR ADMISSION and I.R. and IA No.34199/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6504/2019 (III) (FOR ADMISSION and I.R. and IA No.32691/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5852/2019 (III) (FOR ADMISSION and I.R. and IA No.32999/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6509/2019 (III) (FOR ADMISSION and I.R. and IA No.33363/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7144/2019 (III) (FOR ADMISSION and I.R. and IA No.37332/2019-CONDONATION OF DELAY IN FILING and IA No.37333/2019-EXEMPTION FROM FILING C/C OF THE

2 IMPUGNED JUDGMENT) Diary No(s). 6026/2019 (III) (FOR ADMISSION and I.R. and IA No.49134/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6512/2019 (III) (FOR ADMISSION and I.R. and IA No.35852/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 6041/2019 (III) (FOR ADMISSION and I.R. and IA No.38468/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 6044/2019 (III) (FOR ADMISSION and I.R. and IA No.39770/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7361/2019 (III) (FOR ADMISSION and I.R. and IA No.38267/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8217/2019 (III) ( IA No.39394/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7696/2019 (III) (FOR ADMISSION and I.R. and IA No.49959/2019-CONDONATION OF DELAY IN FILING and IA No.49960/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 7776/2019 (III) (FOR ADMISSION and I.R. and IA No.49214/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7789/2019 (III) (FOR ADMISSION and I.R. and IA No.46939/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7802/2019 (III) (FOR ADMISSION and I.R. and IA No.49150/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8894/2019 (III) (FOR ADMISSION and I.R. and IA No.48894/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8995/2019 (III) (FOR ADMISSION and I.R. and IA No.49671/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 9569/2019 (III) (FOR ADMISSION and I.R. and IA No.54680/2019-CONDONATION OF DELAY IN FILING)

3 SLP(C) No. 9572/2019 (III) (FOR ADMISSION and I.R. and IA No.55051/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 10194/2019 (III) ( IA No.59022/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 9568/2019 (III) (FOR ADMISSION and I.R. and IA No.53791/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 9574/2019 (III) (FOR ADMISSION and I.R. and IA No.54709/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 10397/2019 (III) (FOR ADMISSION and I.R. and IA No.62505/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 9576/2019 (III) (FOR ADMISSION and I.R. and IA No.55455/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13505/2019 (III) ( IA No.69046/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14476/2019 (III) (FOR ADMISSION and I.R. and IA No.80659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13647/2019 (III) (FOR ADMISSION and I.R. and IA No.71869/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13661/2019 (III) (FOR ADMISSION and I.R. and IA No.68636/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13675/2019 (III) ( IA No.69410/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14495/2019 (III) (FOR ADMISSION and I.R. and IA No.79601/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14477/2019 (III) ( IA No.83234/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14478/2019 (III) (FOR ADMISSION and I.R. and IA No.89504/2019-CONDONATION OF DELAY IN FILING)

4 SLP(C) No. 14482/2019 (III) (FOR ADMISSION and I.R. and IA No.87160/2019-CONDONATION OF DELAY IN FILING) Date : 12-07-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MS. JUSTICE INDIRA BANERJEE For Petitioner(s) Mr. Dhruv Agarwal, Sr. Adv. Ms. Anita Sahni, Adv. Mr. Arjun Garg, Adv. Mr. Sunil Kr. Verma, Adv. Mrs. Anil Katiyar, AOR Mr. Aakash Nandolia, Adv. For Respondent(s) Mr. Bhargava V. Desai, AOR Mr. Akshat Malpani, Adv. UPON hearing the counsel the Court made the following O R D E R Counter affidavit be filed within a period of four weeks from today. Rejoinder affidavit, if any, be filed within four weeks thereafter. List after eight weeks. Service shall be completed in the unserved cases before the next date. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.14 COURT NO.10 SECTION III 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). 13645/2019 (Arising out of impugned final judgment and order dated 11-09-2018 in TA No. 1124/2018 passed by the High Court Of Gujarat At Ahmedabad) THE PR. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS SUNSHINE CERAMICS Respondent(s) (FOR ADMISSION and I.R. and IA No.80659/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 17325/2019 (III) (IA No.83234/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 17361/2019 (III) (FOR ADMISSION and I.R. and IA No.89504/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 19121/2019 (III) (FOR ADMISSION and I.R. and IA No.87160/2019-CONDONATION OF DELAY IN FILING) Date : 01-07-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MS. JUSTICE INDIRA BANERJEE For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. O.P. Shukla, Adv. Mr. Manish, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with Diary No. 13675/2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.20 COURT NO.10 SECTION III 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). 15504/2019 (Arising out of impugned final judgment and order dated 17-09-2018 in TA No. 1140/2018 passed by the High Court Of Gujarat at Ahmedabad) PR COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S ITALICA FLOOR TILES P. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.79601/2019-CONDONATION OF DELAY IN FILING ) Date : 01-07-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MS. JUSTICE INDIRA BANERJEE For Petitioner(s) Ms. Aishwarya Bhati, Sr. Adv. Ms. Archana Pathak Dave, Adv. Ms. Nivedita Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No. 9568/2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.17+60 COURT NO.11 SECTION III 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). 13675/2019 (Arising out of impugned final judgment and order dated 11-09-2018 in TA No. 1126/2018 passed by the High Court Of Gujarat At Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS SUNSHINE CERAMICS Respondent(s) ( IA No.69410/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 13505/2019 (III) ( IA No.69046/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13661/2019 (III) ( IA No.69046/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13647/2019 (III) ( IA No.69046/2019-CONDONATION OF DELAY IN FILING) Date : 03-05-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Sanjay Jain, ASG Ms. Shubhangi Tuli, Adv. Mr. Kumar Anurag Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the applications for condonation of delay as well as on the special leave petitions. Tag with SLP (C) D. No. 5913 of 2019. (NEELAM GULATI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.19 COURT NO.11 SECTION III 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).11605/2019 (Arising out of impugned final judgment and order dated 10-09-2018 in TA No. 1111/2018 passed by the High Court of Gujarat at Ahmedabad) THE PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS VRUNDAVAN CERAMICS P. LTD Respondent(s) (WITH I.R. and IA No.62505/2019-CONDONATION OF DELAY IN FILING ) Date : 22-04-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Mahabir Singh, Sr. Adv. Mr. S.S. Ray, Adv. Mr. O.P. Shukla, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) Diary No.5913 of 2019. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER

ITEM NO.18 COURT NO.11 SECTION III 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). 10056/2019 (Arising out of impugned final judgment and order dated 24-09-2018 in TA No. 1172/2018 passed by the High Court Of Gujarat At Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT Petitioner(s) VERSUS SUNHILL CERAMICS PVT. LTD. Respondent(s) ( IA No.59022/2019-CONDONATION OF DELAY IN FILING ) Date : 15-04-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Zoheb Hossain, Adv. Kanu Agarwal, Adv. Ms. Anita Sahni, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No. 7551 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.27+62 COURT NO.11 SECTION III 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).10063/2019 (Arising out of impugned final judgment and order dated 17-09-2018 in TA No. 1137/2018 passed by the High Court of Gujarat at Ahmedabad) PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS M/S ITALICA FLOOR TILES P. LTD. Respondent(s) (WITH I.R. and IA No.53791/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s). 10003/2019 (III) (WITH I.R. and IA No.54680/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 10039/2019 (III) (WITH I.R. and IA No.55051/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 10089/2019 (III) (WITH I.R. and IA No.54709/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 11685/2019 (III) (WITH I.R. and IA No.55455/2019-CONDONATION OF DELAY IN FILING) Date : 08-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. Kumar Shashank, Adv. Mr. Shashank Kumar, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) Diary No.5706 of 2019. (SANJAY KUMAR-I) (SUNIL KUMAR RAJVANSHI) AR-CUM-PS COURT MASTER

ITEM NO.17+63 COURT NO.9 SECTION III 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). 7789/2019 (Arising out of impugned final judgment and order dated 25-04-2018 in TA No. 86/2016 passed by the High Court Of Gujarat At Ahmedabad) PR. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S ITALICA FLOOR TILES PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.46939/2019-CONDONATION OF DELAY IN FILING ) D. No. 8894/2019 D. No. 6026/2019 D. No. 7696/2019 D. No. 7776/2019 D. No. 7802/2019 D. No. 8995/2019 Date : 29-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Sanjay Jain, ASG Mr. A.K. Kaul, Adv. Ms. Rukmani Bobde, Adv. Ms. Nivedeta Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the applications for condonation of delay as well as on the special leave petitions. Tag with SLP (C ) D.No. 5913 of 2019. (NEELAM GULATI) (SUNIL KUMAR RAJVANSHI) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.14 COURT NO.11 SECTION III 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). 5706/2019 (Arising out of impugned final judgment and order dated 10-09-2018 in TA No. 1110/2018 passed by the High Court Of Gujarat At Ahmedabad) PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS VRUNDAVAN CERAMICS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.29166/2019-CONDONATION OF DELAY IN FILING ) WITH SLP(C) No. 6504/2019 (III) (FOR ADMISSION and I.R. and IA No.32691/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5692/2019 (III) (IA No.29783/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6490/2019 (III) (FOR ADMISSION and I.R. and IA No.34273/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6512/2019 (III) (FOR ADMISSION and I.R. and IA No.35852/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6489/2019 (III) (FOR ADMISSION and I.R. and IA No.33817/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6509/2019 (III) (FOR ADMISSION and I.R. and IA No.33363/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5852/2019 (III) (FOR ADMISSION and I.R. and IA No.32999/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5729/2019 (III) (FOR ADMISSION and I.R. and IA No.34199/2019-CONDONATION OF DELAY IN FILING) Date : 11-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA

2 For Petitioner(s) Mr. V. Shekhar, Sr. Adv. Mr. Deepak Prakash, Adv. Ms. Priyanka Das, Adv. Mr. Rupesh Kumar, Adv. Mr. Zoheb Hossain, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag with SLP(C) Diary No. 5913/2019. SLP(C) Diary No. 5706 & 5692 of 2019 and SLP(C) Diary No. 5729 of 2019 Delay condoned. Issue notice. Tag with SLP(C) Diary No. 5913/2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

REVISED ITEM NO.16 + 64 COURT NO.11 SECTION III 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). 6041/2019 (Arising out of impugned final judgment and order dated 25-04-2018 in TA No. 84/2016 passed by the High Court Of Gujarat At Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS M/S VARMORA GRANITO PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.38468/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 7675/2019 (III) ( IA No.39394/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 6044/2019 (III) (FOR ADMISSION AND IA 39770/2019-CONDONATION OF DELAY IN FILING) Date : 11-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Dhruv Agarwal, Sr. Adv. Ms. Nivedita Nair, Adv. Mr. Rahul Tyagi, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R SLP(C) Diary No(s). 7675 of 2019 Delay condoned. Issue notice. Tag with SLP(C) Diary No. 5913 of 2019. SLP(C) Diary No(s). 6041 of 2019 SLP(C) Diary No. 6044 of 2019 Issue notice on the application for condonation of delay as well as on the Special Leave Petitions. Tag with SLP(C) Diary No. 5913 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.16 + 64 COURT NO.11 SECTION III 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). 6041/2019 (Arising out of impugned final judgment and order dated 25-04-2018 in TA No. 84/2016 passed by the High Court Of Gujarat At Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS M/S VARMORA GRANITO PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.38468/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 7675/2019 (III) ( IA No.39394/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 6044/2019 (III) (FOR ADMISSION AND IA 39770/2019-CONDONATION OF DELAY IN FILING) Date : 11-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Dhruv Agarwal, Sr. Adv. Ms. Nivedita Nair, Adv. Mr. Rahul Tyagi, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R SLP(C) Diary No(s). 6041 of 2019 Delay condoned. Tag with SLP(C) Diary No. 5913 of 2019. SLP(C) Diary No(s). 6041 of 2019 SLP(C) Diary No. 6044 of 2019 Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Tag with SLP(C) Diary No. 5913 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.17 COURT NO.11 SECTION III 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). 6048/2019 (Arising out of impugned final judgment and order dated 10-09-2018 in TA No. 1114/2018 passed by the High Court Of Gujarat At Ahmedabad) PR. COMMISSIONER OF INCOME TAX, RAJKOT-3 Petitioner(s) VERSUS VRUNDAVAN CERAMICS PVT LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.38267/2019-CONDONATION OF DELAY IN FILING ) Date : 11-03-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Dhruv Agarwal, Sr. Adv. Mr. Ashish Rana, Adv. Mr. Manish, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) Diary No. 5913 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.12 COURT NO.11 SECTION III 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).5913/2019 (Arising out of impugned final judgment and order dated 24-09-2018 in TA No. 1167/2018 passed by the High Court of Gujarat at Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT Petitioner(s) VERSUS SUNHILL CERAMICS PVT. LTD. Respondent(s) (WITH I.R. and IA No.36630/2019-CONDONATION OF DELAY IN FILING) Date : 08-03-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Arjun Garg, Adv. Mr. Dhruv Aggarwal, Adv. Ms. Anita Sahani, Adv. Mr. Devansh Srivastava, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice returnable in eight weeks. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER

ITEM NO.13 COURT NO.11 SECTION III 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).5916/2019 (Arising out of impugned final judgment and order dated 18-09-2018 in TA No. 1119/2018 passed by the High Court of Gujarat at Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT Petitioner(s) VERSUS VARMORA GRANITO P. LTD. Respondent(s) (WITH I.R. and IA No.37332/2019-CONDONATION OF DELAY IN FILING and IA No.37333/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 08-03-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Ms. Anita Sahani, Adv. Ms. Vanshaja Shukla, Adv. Ms. Khusboo Kapoor, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Exemption from filing C/C of the impugned judgment granted. Delay condoned. Issue notice. Tag with SLP(C) Diary No.5913 of 2019. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER

ITEM NO.28 + 57 COURT NO.12 SECTION III 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). 5726/2019 (Arising out of impugned final judgment and order dated 17-09-2018 in TA No. 1139/2018 passed by the High Court Of Gujarat At Ahmedabad) PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS M/S ITALICA FLOOR TILES P. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.33817/2019-CONDONATION OF DELAY IN FILING ) SLP(C) Diary No. 5685 of 2019 (III) ( FOR ADMISSION and I.R. and IA No.34273/2019-CONDONATION OF DELAY IN FILING) Date : 01-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Shibashish Misra, Adv. Mr. Dhruv Agarwal, Adv. Mr. Amit Sharma, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) Diary No. 5706 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.21 COURT NO.9 SECTION III 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).5729/2019 (Arising out of impugned final judgment and order dated 24-09-2018 in ITA No.1171/2018 passed by the High Court Of Gujarat At Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX RAJKOT Petitioner(s) VERSUS SUNHILL CERAMICS PVT. LTD. Respondent(s) (With appln. for c/delay in filing SLP) Date : 01-03-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDIRA BANERJEE For Petitioner(s) Mr. Rupesh Kumar,Adv. Mr. Arjun Garg,Adv. Mr. Devansh Srivastava,Adv. Mrs. Anil Katiyar,AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Learned counsel for the petitioner invited our attention to order dated 22nd February, 2019, passed by this Court in SLP(C)No....D.5706/2019. List this matter along with SLP(C)No....D.5706/2019 before the appropriate Bench. (Suman Jain) (Sarita Purohit) Branch Officer AR-cum-PS

ITEM NO.29 COURT NO.12 SECTION III 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). 5835/2019 (Arising out of impugned final judgment and order dated 10-09-2018 in TA No. 1113/2018 passed by the High Court Of Gujarat At Ahmedabad) THE PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS VRUNDAVAN CERAMICS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.32691/2019-CONDONATION OF DELAY IN FILING ) Date : 01-03-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Mahavir Singh, Sr. Adv. Mr. Akshay Amritanshu, Adv. Mr. Pratap Venugopal, Adv. Mr. N. Prashant Kumar, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) Diary No. 5706 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.30+58 COURT NO.12 SECTION III 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). 5852/2019 (Arising out of impugned final judgment and order dated 25-04-2018 in TA No. 85/2016 passed by the High Court Of Gujarat At Ahmedabad) PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS M/S VARMORA GRANITO PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.32999/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 5859/2019 (III) (FOR ADMISSION and I.R. and IA No.33363/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 6035/2019 (III) (FOR ADMISSION and I.R. and IA No.35852/2019-CONDONATION OF DELAY IN FILING) Date : 01-03-2019 These matters were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. Kamlendra Mishra, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R SLP (C) Diary No(s). 5852 of 2019 Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Tag with SLP(C) Diary No. 5706 of 2019. SLP (C) Diary No(s). 5859 of 2019 and SLP(C) Diary No. 6035 of 2019

2 Delay condoned. Issue notice. Tag with SLP(C) Diary No. 5706 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.27+61 COURT NO.12 SECTION III 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).5706/2019 (Arising out of impugned final judgment and order dated 10-09-2018 in TA No. 1110/2018 passed by the High Court of Gujarat at Ahmedabad) PR. COMMISSIONER OF INCOME TAX RAJKOT 3 Petitioner(s) VERSUS VRUNDAVAN CERAMICS PVT. LTD. Respondent(s) (WITH I.R. and IA No.29166/2019-CONDONATION OF DELAY IN FILING ) WITH SPECIAL LEAVE PETITION (CIVIL) Diary No(s).5692/2019 (WITH APPLN.(S) FOR CONDONATION OF DELAY IN FILING) Date : 22-02-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. V. Shekhar, Sr. Adv. Ms. Priyanka Dass, Adv. Mr. Deepak Prakash, Adv. Mr. Shashank Shekhar, Adv. Mr. Prithviraj Singh, Adv. Mr. Shakti Pandey, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Mr. V. Shekhar, learned senior counsel appearing on behalf of the petitioner, seeks an adjournment of two weeks to apprise this Court of the position of the Special Leave Petitions raising similar issues. List the Special Leave Petitions after two weeks. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER

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