REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).19763 OF 2017 COMMISSIONER OF INCOME TAX II APPELLANT(S) VERSUS M/S MODIPON LTD. RESPONDENT(S) WITH CIVIL APPEAL NO(S). 19767/2017 CIVIL APPEAL NO(S). 19768/2017 CIVIL APPEAL NO(S). 19769/2017 CIVIL APPEAL NO(S). 19770/2017 O R D E R In the judgment dated 24.11.2017 at page Nos. 13 and 14 instead of words “The Central Excise Act” words “Income Tax Act” be inserted . Registry is directed to make necessary corrections. ....................,J. (RANJAN GOGOI) ....................,J. (R. BANUMATHI) NEW DELHI 23 FEBRUARY, 2018
ITEM NO.1 COURT NO.2 SECTION XIV 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). 19763/2017 COMMISSIONER OF INCOME TAX II Appellant(s) VERSUS M/S MODIPON LTD. Respondent(s) WITH C.A. No. 19769/2017 (XVI) C.A. No. 19770/2017 (XIV) C.A. No. 19767/2017 (XIV) C.A. No. 19768/2017 (XIV) Date : 23-02-2018 Office Report for directions was called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MRS. JUSTICE R. BANUMATHI For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Ritesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Mr. Hemant Arya, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, AOR Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. For M/S. Gagrat And Co, AOR UPON hearing the counsel the Court made the following O R D E R In the judgment dated 24.11.2017 at page Nos. 13 and 14 instead of words “The Central Excise Act” words “Income Tax Act” be inserted . Registry is directed to make necessary corrections. (NEETU KHAJURIA) COURT MASTER (ASHA SONI) BRANCH OFFICER (Signed order is placed on the file.)
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.19763 OF 2017 (Arising out of S.L.P.(C) No.29816 of 2011) COMMISSIONER OF INCOME TAX II ...APPELLANT(S) VERSUS M/S MODIPON LTD. ...RESPONDENT(S) WITH CIVIL APPEAL NO. 19767 OF 2017 (ARISING OUT OF S.L.P. (C) NO.16633 OF 2012) CIVIL APPEAL NO.19768 OF 2017 ( ARISING OUT OF S.L.P. (C) NO. 15939 OF 2012) CIVIL APPEAL NO.19769 OF 2017 ( ARISING OUT OF S.L.P. (C) NO. 29817 OF 2011) CIVIL APPEAL NO.19770 OF 2017 ( ARISING OUT OF S.L.P. (C) NO. 31209 OF 2011) J U D G M E N T RANJAN GOGOI,J . 1. Leave granted in all the Special Leave Petitions.
2 2. Four of the present appeals involve the same assessee, i.e., M/s Modipon Ltd. and are in respect of the Assessment Years 1993-1994, 1996-1997, 1997-1998 and 1998-1999 respectively. The fifth appeal is in case of another assessee, i.e., Paharpur Cooling Towers Ltd. and pertains to the Assessment Year 1996-1997. 3. The question involved in all the appeals is the same and may be formulated as hereunder: “Whether the assessee is entitled to claim deduction under Section 43B of the Income Tax Act, 1961 in respect of the excise duty paid in advance in the Personal Ledger Account (“PLA” for short)?” 4. Before delving into the question formulated one significant fact common to the appeals involving the assessee-Modipon Ltd. may be noted. From the Assessment Year 1984-1985 (from which assessment year
3 Section 43B of the Income Tax Act, 1961 came into force), the assessee has been claiming deduction under the aforesaid provision of the Income Tax Act in respect of the balance amount in the PLA at the end of each accounting year and the assessee had been adding back the same amount as part of the taxable income in the immediately succeeding accounting year in order to avoid double deduction. The aforesaid practice consistently adopted by the assessee had been all along accepted by the Revenue from the Assessment Year 1984-1985 up to the Assessment Year 1998-1999 except for the four assessment years under consideration. 5. Shri K. Radha Krishnan, learned senior counsel for the Revenue has urged that though levy of excise is on manufacture of excisable goods, actual payment of duty is at the stage of removal. The advance duty
4 paid in the PLA is adjusted/debited from time to time, against clearances/removal made by the assessee. Unless such clearances/removal are made and excise duty is debited from the advance deposit there is no actual payment of duty so as to entitle an assessee to the benefit of deduction under Section 43B of the Income Tax Act which contemplates deduction only against actual payment as distinguished from accrual of liability. It is urged on behalf of the Revenue that the amount in deposit is akin to a loan and under the provisions of Central Excise Rules, part or whole of the said amount can be refunded to the assessee. It is further submitted that under Rule 21 of the Central Excise Rules, 1944, at any time before removal, the Commissioner or the other authorities prescribed therein may remit duty in respect of manufactured goods lost or
5 damaged or otherwise unfit for consumption or marketing. The amount of advance deposit, therefore, does not represent actual payment of duty so as to entitle an assessee to the benefit of deduction under Section 43B. Accordingly the orders of the High Courts challenged in the appeals are liable to interference. 6. In reply, Shri Ajay Vohra, learned senior counsel appearing for the assessee has submitted that the practice followed by the assessee in claiming deduction for the balance amount in the PLA at the end of each accounting year and adding back the same as part of the taxable income in the immediately succeeding accounting year really makes the dispute between the parties academic as the revenue implication, in any event, is nil. Shri Vohra has submitted that the aforesaid practice has been accepted by the Revenue
6 for the Assessment Years 1984-1985 to 1998-1999 except for the four assessment years in question. There is no compelling reason to reopen the issue and, therefore, to maintain consistency the issue may be resolved in favour of the assessee. Reliance in this regard has been placed on decisions of this Court in Radhasoami Satsang vs. C.I.T. 1 and C.I.T. vs. Excel Industries Ltd. 2 Shri Vohra has further submitted that the very same issue had been decided in favour of the assessee by two High Courts i.e. Delhi High Court in C.I.T. vs. Maruti Suzuki India Ltd. 3 and Punjab & Haryana High Court in C.I.T. vs. Happy Forgings Ltd. 4 and C.I.T. vs. Raj and San Deeps Ltd. 5 There has been no appeal by the Revenue against any of the said decisions of the High Courts. Neither there is 1
(1992) 193 ITR 321 (SC) 2
(2013) 358 ITR 295 (SC) 3
(2013) 212 Taxman 603 (Del.) 4
ITA No. 590 of 2007 decided by the Punjab & Haryana High Court on 11.07.2008 5
(2007) 293 ITR 12
7 compelling good reason or public interest involved so as to reopen the issue. It is submitted that the decisions rendered by the Delhi and Punjab & Haryana High Courts, on merits, would commend for acceptance. Accordingly, it is submitted that, in the absence of strong compelling reasons, on the ratio of the decision in C.K. Gangadharan and Anr. vs. C.I.T. 6 the present appeals ought to not be entertained any further. 7. On merits it has been submitted by Shri Vohra that under Section 3 of the Central Excise Act, the event for levy of excise duty is the manufacture of goods though the duty is to be paid at the stage of removal of the goods. Pointing out the provisions of Rule 173G of the Central Excise Rules, 1944 it is submitted that the 6
(2008) 8 SCC 739
8 advance deposit of central excise duty in a current account is a mandatory requirement from which adjustments are made, from time to time, against clearances effected. Though, sub-rule (1)(A) contemplates refund from the current account, such refund can be granted only on reasons being recorded by the concerned authority i.e., the Commissioner on the application filed by the assessee. Refund is not a matter of right. The amount deposited in the PLA is irretrievably lost to the assessee, it is argued. Payment of central excise duty takes place at the time of deposit in the PLA, though the deposit is on the basis of an approximation and the precise amount of duty qua the goods removed is ascertained at the stage of removal/clearances. The said facts, according to the learned counsel, would not make the deposit anything less than actual payment of duty.
9 8. We have considered the submissions made on behalf of the parties. Notwithstanding the acceptance by the Revenue of the practice adopted by the assessee-Modipon Ltd. in all the assessment years except for the ones under dispute as enumerated above and the absence of any challenge to the decisions of the Delhi and the Punjab & Haryana High Courts, the present challenge would still be entertainable so long as it discloses a substantial question of law or an issue impacting public interest or the same has the potential of recurrence in future. The Revenue cannot be shut out from the present proceedings merely because of its acceptance of the practice of accounting adopted by the assessee or its acceptance of the decision of the two High Courts in question. An adjudication of the question(s) arising cannot be refused
10 merely on the above basis. We will, therefore, have to proceed to answer the merits of the challenge made by the Revenue in the present appeals. 9. Deposit of Central Excise Duty in the PLA is a statutory requirement. The Central Excise Rules, 1944, specify a distinct procedure for payment of excise duty leviable on manufactured goods. It is a procedure designed to bring in orderly conduct in the matter of levy and collection of excise duty when both manufacture and clearances are a continuous process. Debits against the advance deposit in the PLA have to be made of amounts of excise duty payable on excisable goods cleared during the previous fortnight. The deposit once made is adjusted against the duty payable on removal and the balance is kept in the account for future clearances/removal. No withdrawal from the
11 account is permissible except on an application to be filed before the Commissioner who is required to record reasons for permitting an assessee to withdraw any amount from the PLA. Sub-rules (3), (4), (5) and (6) of Rule 173G indicates a strict and vigorous scrutiny to be exercised by the central excise authorities with regard to manufacture and removal of excisable goods by an assessee. The self removal scheme and payment of duty under the Act and the Rules clearly shows that upon deposit in the PLA the amount of such deposit stands credited to the Revenue with the assessee having no domain over the amount(s) deposited. 10. In C.I.T. vs. Pandavapura Sahakara Sakkare Karkhane Ltd. 7 and C.I.T. vs. Nizam Sugar Factory Ltd. 8 cited at the Bar, the High Courts of Karnataka and Andhra Pradesh 7
198 ITR 690 (Kar.) 8
253 ITR 68 (AP)
12 respectively had occasion to consider as to whether the amounts credited to the Molasses Storage Fund out of the sale proceeds of molasses received by the assessee constitute taxable income of the assessee. Under the scheme, the assessee had no control over the amounts deposited in the fund and the assessee was also not entitled to withdraw any amount therefrom without the approval of the authorities. Further the amount deposited could be utilized only for the purpose specified. In those circumstances, the High Court held and in our view correctly, that the deposits made, though a part of the sale proceeds of the assessee, did not constitute taxable income at the hands of the assessee. We do not see why the same analogy would not be applicable to the case in hand.
13 11. The Delhi High Court in the appeals arising from the orders passed by it has also taken the view that the purpose of introduction of Section 43B of the Central Excise Act was to plug a loophole in the statute which permitted deductions on an accrual basis without the requisite obligation to deposit the tax with the State. Resultantly, on the basis of mere book entries an assessee was entitled to claim deduction without actually paying the tax to the State. Having regard to the object behind the enactment of Section 43B and the preceding discussions, it would be consistent to hold that the legislative intent would be achieved by giving benefit of deduction to an assessee upon advance deposit of central excise duty notwithstanding the fact that adjustments from such deposit are made on subsequent
14 clearances/removal effected from time to time. 12. The above discussions, coupled with the peculiar features of the case, noticed above i.e. consistent practice followed by the assessee and accepted by the Revenue; the decisions of the two High Courts in favour of the assessee which have attained finality in law; and no contrary view of any other High Court being brought to our notice, should lead us to the conclusion that the High Courts were justified in taking the view that the advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B of the Central Excise Act and, therefore, the assessee is entitled to the benefit of deduction of the said amount.
15 13. We, therefore, dismiss the appeals and affirm the orders of the High Courts of Delhi and Calcutta impugned in the present appeals. ....................,J. (RANJAN GOGOI) ....................,J. (NAVIN SINHA) NEW DELHI NOVEMBER 24, 2017
16 ITEM NO.1501 COURT NO.3 SECTION XIV 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.19763 of 2017 arising out of Petition(s) for Special Leave to Appeal (C) No(s). 29816/2011 (Arising out of impugned final judgment and order dated 27-01-2011 in ITA No. 768/2004 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX II Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) ([ HEARD BY : HON. RANJAN GOGOI AND HON. NAVIN SINHA, JJ. ]RESPONDENT CAUSE TITLE MAY BE SHOWN AS "M/S MODIPON LTD.") WITH Civil Appeal No.19767 of 2017 @ SLP(C) No. 16633/2012 (XVI) Civil Appeal No.19768 of 2017 @ SLP(C) No. 15939/2012 (XIV) Civil Appeal No.19769 of 2017 @ SLP(C) No. 29817/2011 (XIV) Civil Appeal No.19770 of 2017 @ SLP(C) No. 31209/2011 (XIV) Date : 24-11-2017 These matters were called on for pronouncement of judgment today. For Petitioner(s) Mrs. Anil Katiyar, AOR For Respondent(s) Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Satendra Kr. Rai, Adv. For M/S. Gagrat And Co, AOR Mr. Jagdish Kumar Chawla, AOR Hon'ble Mr. Justice Ranjan Gogoi pronounced the judgment of the Bench comprising of His Lordship and Hon'ble Mr. Justice Navin Sinha. Leave granted in all the special leave petitions. The appeals are dismissed in terms of the signed reportable judgment. (SUKHBIR PAUL KAUR) (ASHA SONI) AR CUM PS BRANCH OFFICER (Signed reportable judgment is placed on the file)
ITEM NO.9 COURT NO.3 SECTION XIV 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). 29816/2011 (Arising out of impugned final judgment and order dated 27-01-2011 in ITA No. 768/2004 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX II Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) WITH SLP(C) No. 16633/2012 (XVI) SLP(C) No. 15939/2012 (XIV) SLP(C) No. 29817/2011 (XIV) SLP(C) No. 31209/2011 (XIV) Date : 25-10-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. K. Radha Krishnan, Sr.Adv. Mr. H.R. Rao,Adv. Mr. Ritesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Ms. Anil Katiyar, AOR For Respondent(s) Mr. Ajay Vohra, Sr. Adv. Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, AOR Mr. Anunab Kumar, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Avirat Kumar, Adv. M/s. Gagrat And Co, AOR UPON hearing the counsel the Court made the following O R D E R Heard the learned counsels for the parties at length. Hearing concluded. Judgment reserved. (NEETU KHAJURIA) COURT MASTER (ASHA SONI) BRANCH OFFICER
ITEM NO.10 COURT NO.3 SECTION XIV 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). 29816/2011 (Arising out of impugned final judgment and order dated 27-01-2011 in ITA No. 768/2004 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX II Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) WITH SLP(C) No. 16633/2012 (XVI) SLP(C) No. 15939/2012 (XIV) SLP(C) No. 29817/2011 (XIV) SLP(C) No. 31209/2011 (XIV) Date : 24-10-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. K. Radha Krishnan, Sr.Adv. Mr. H.R. Rao,Adv. Mr. Ritesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Ms. Anil Katiyar, AOR For Respondent(s) Mr. Ajay Vohra, Sr. Adv. Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, AOR Mr. Anunav Kr., Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. M/s. Gagrat And Co, AOR UPON hearing the counsel the Court made the following O R D E R Heard in-part. For further hearing, list the matters tomorrow i.e. 25 th October, 2017. (NEETU KHAJURIA) COURT MASTER (ASHA SONI) BRANCH OFFICER
ITEM NO.55 COURT NO.3 SECTION XIV 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). 29816/2011 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 27-01-2011 IN ITA NO. 768/2004 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI) COMMISSIONER OF INCOME TAX II PETITIONER(S) VERSUS M/S MODIPON LTD. THROUGH MANAGING DIRECTOR RESPONDENT(S) (FOR FINAL DISPOSAL) WITH SLP(C) NO. 29817/2011 (XIV) SLP(C) NO. 31209/2011 (XIV) SLP(C) NO. 16633/2012 (XVI) SLP(C) NO. 15939/2012 (XIV) Date : 23-10-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. K. Radhakrishna, Sr. Adv. Mr. H. Raghavendra Rao, Adv. Mr. S.A. Haseeb, Adv. Mr. Ritesh Kumar, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Gagrat And Co, AOR Mr. Ajay Vohra, Sr. Adv. Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, AOR UPON hearing the counsel the Court made the following O R D E R List the matters tomorrow i.e. 24 th October, 2017. [VINOD LAKHINA] [ASHA SONI] AR-cum-PS BRANCH OFFICER
ITEM NO.54 COURT NO.3 SECTION XIV 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). 29816/2011 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 27-01-2011 IN ITA NO. 768/2004 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI) COMMISSIONER OF INCOME TAX II PETITIONER(S) VERSUS M/S MODIPON LTD. THROUGH MANAGING DIRECTOR RESPONDENT(S) (FOR FINAL DISPOSAL) WITH SLP(C) NO. 29817/2011 (XIV) SLP(C) NO. 31209/2011 (XIV) SLP(C) NO. 16633/2012 (XVI) SLP(C) NO. 15939/2012 (XIV) Date : 03-10-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. Ranjit Kumar, SG Mr. K. Radhakrisha, SG Mr. D.L. Chidanand, Adv. Mr. H.R. Rao, Adv. Mr. S.A. Haseeb, Adv. Mr. Ritesh Kumar, Adv. Ms. Anil Katiyar, AOR For Respondent(s) Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. for M/s Gagrat And Co, AOR Mr. Anunav Kumar, Adv. Mr. Jagdish Kumar Chawla, AOR UPON hearing the counsel the Court made the following O R D E R List the matters after two weeks. [VINOD LAKHINA] [S.S.R. KRISHNA] AR-cum-PS Assistant Registrar
ITEM NO.4 COURT NO.3 SECTION XIV 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). 29816/2011 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 27-01-2011 IN ITA NO. 768/2004 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI) COMMISSIONER OF INCOME TAX II PETITIONER(S) VERSUS M/S MODIPON LTD. THROUGH MANAGING DIRECTOR RESPONDENT(S) (FOR FINAL DISPOSAL) WITH SLP(C) NO. 29817/2011 (XIV) SLP(C) NO. 31209/2011 (XIV) SLP(C) NO. 16633/2012 (XVI) SLP(C) NO. 15939/2012 (XIV) Date : 14-09-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. Ranjit Kumar, SG Mr. K. Radhakrishnan, Sr. Adv. Mr. H.R. Rao, Adv. Mr. Ritesh Kumar, Adv. Mr. H.A. Haseeb, Adv. Mr. Anil Katiyar, AOR For Respondent(s) Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Avirat Kumar, ASDv. for Gagrat And Co, AOR Mr. Ajay Vohra, Sr. Adv. Mr. Jagdish Kumar Chawla, AOR Mr. V.P. Gupta, Adv. Mr. A. Kumar, Adv. UPON hearing the counsel the Court made the following O R D E R Not to-day. List the matters after two weeks. [VINOD LAKHINA] [ASHA SONI] AR-cum-PS BRANCH OFFICER
ITEM NO.54 COURT NO.4 SECTION XIV/XVI 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). 29816/2011 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 27-01-2011 IN ITA NO. 768/2004 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI) COMMISSIONER OF INCOME TAX II PETITIONER(S) VERSUS M/S MODIPON LTD. THROUGH MANAGING DIRECTOR RESPONDENT(S) (FOR FINAL DISPOSAL) WITH SLP(C) NO. 16633/2012 (XVI) SLP(C) NO. 15939/2012 (XIV) SLP(C) NO. 29817/2011 (XIV) SLP(C) NO. 31209/2011 (XIV) Date : 11-08-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. Ranjit Kumar, SG Mr. H. Raghavendra Rao, Adv. Mr. Ritesh Kumar, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. for Gagrat And Co, AOR Mr. Ajay Vohra, Sr. Adv. Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, AOR UPON hearing the counsel the Court made the following O R D E R List the matters for final disposal on 14 th September, 2017. [VINOD LAKHINA] [ASHA SONI] AR-cum-PS BRANCH OFFICER
1 ITEM NO.4 COURT NO.4 SECTION XIV 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). 29816/2011 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 27-01-2011 IN ITA NO. 768/2004 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI) COMMISSIONER OF INCOME TAX II PETITIONER(S) VERSUS M/S MODIPON LTD. THROUGH MANAGING DIRECTOR RESPONDENT(S) (FOR FINAL DISPOSAL) WITH ITEM NOS. 4.1 TO 4.6 SLP(C) NO. 29817/2011 (XIV) SLP(C) NO. 31209/2011 (XIV) SLP(C) NO. 16633/2012 (XVI) SLP(C) NO. 15939/2012 (XIV) SLP(C) NO. 4691/2015 (XIV) SLP(C) NO. 6597/2015 (XIV) Date : 03-07-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. Ranjit Kumar, SG Mr. S.A. Haseeb, Adv. Mr. Ritesh Kumar, Adv. Ms. Bhakti Pasricha Sethi, Adv. Ms. Anil Katiyar, AOR For Respondent(s) Mr. Ajay Vohra, Sr. Adv. Mr. Jagdish Kumar Chawla, AOR Ms. Prem Lata Bansal, Sr. Adv. Mr. Ram Avtar Bansal, AOR Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. Mr. Avirat Kumar, Adv. for M/s Gagrat And Co, AOR Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, AOR
2 UPON hearing the counsel the Court made the following O R D E R SLP(C) NO.4691/2015 AND SLP(C) NO.6597/2015 [ITEM NOS. 4.5 AND 4.6] Learned counsel for the respondent – M/s Delhi Tourism and Transportation Development Corporation submits that the Special Leave Petition (Civil) Nos.4691/2015 and 6597/2015 are not similar to the main case (i.e. Special Leave Petition (Civil) No.29816 of 2011). Office to list Special Leave Petition (Civil) Nos.4691/2015 and 6597/2015 separately on a subsequent date. SLP(C) NOS.29816/2011, 29817/2011, 31209/2011, 16633/2012 AND 15939/2012 [ITEM NOS. 4 AND 4.1 TO 4.4] List the matters for final disposal on 13 th July, 2017. (VINOD LAKHINA) (ASHA SONI) AR-cum-PS BRANCH OFFICER
ITEM NO.25 COURT NO.4 SECTION IIIA 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). 29816/2011 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 27/01/2011 IN ITA NO. 768/2004 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI) C.I.T-II PETITIONER(S) VERSUS M/S MODIPON LTD. RESPONDENT(S) (FOR FINAL DISPOSAL) WITH SLP(C) NO. 29817/2011 (WITH OFFICE REPORT) SLP(C) NO. 31209/2011 (WITH WITH APPLN. (S) FOR C/DELAY IN FILING SLP AND OFFICE REPORT) SLP(C) NO. 15939/2012 (WITH WITH APPLN. (S) FOR C/DELAY IN FILING SLP AND OFFICE REPORT) SLP(C) NO. 16633/2012 (WITH OFFICE REPORT) SLP(C) NO. 4691/2015 (WITH OFFICE REPORT) SLP(C) NO. 6597/2015 (WITH OFFICE REPORT) Date : 23/02/2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. Ritesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Ms. Bhakti Pasrija Sethi, Adv. Mrs. Anil Katiyar, Adv. Page No. 1 of 2
For Respondent(s) Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, Adv. Mr. U.A. Rana, Adv. Mrs. Mrinal Elkar Mazumdar, Adv. Mr. Himanshu Mehta, Adv. Mr. Avirat Kumar, Adv. For M/s Gagrat & Co., Adv. Delhi Tourism Mrs. Prem Lata Bansal, Sr. Adv. Mr. Ram Avtar Bansal, Adv. Ms. Pratiksha Sharma, Adv. UPON hearing the counsel the Court made the following O R D E R List the matters for final disposal in the month of July, 2017. [VINOD LAKHINA] COURT MASTER [ASHA SONI] COURT MASTER Page No. 2 of 2
SECTION III-A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NOS. 29816, 29817 and 31209 of 2011, 16633 & 15939 of 2012 & 4691 & 6597 of 2015 WITH INTERLOCUTARY APPLICATION 1 (Application for Condonation of Delay in filing Special Leave Petition in SLP No. 31209 of 2011 & 15939 of 2012) COMMISSIONER OF INCOME TAX DELHI-II ...PETITIONER VERSUS M/S MODIPON LTD. ...RESPONDENT OFFICE REPORT The matters above mentioned were listed before the Hon'ble Court on 6 th January, 2017, when the Hon'ble Court was pleased to pass the following order:- “List these matters for final disposal on 17th January, 2017. As prayed for, petitioner(s) is/are permitted to file rejoinder affidavit(s) in the meantime.” It is submitted that counsel for the petitioner has on 18 th January, 2017 filed rejoinder affidavit only in SLP No. 29816 of 2011 and the same is included in the paper book. The matters above-mentioned are listed before the Hon'ble Court with this Office Report. DATED THIS THE 19TH DAY OF JANUARY, 2017. ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate Mr. JK Chawla, Advocate M/S Gagrat & Co., Advocate Mr. Ram Avtar Bansal, Advocate PB4 ASSISTANT REGISTRAR
âITEM NO.25 COURT NO.4 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPETITION(S) FOR SPECIAL LEAVE TO APPEAL (C) NO(S). 29816/2011(ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 27/01/2011IN ITA NO. 768/2004 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI)C.I.T-II PETITIONER(S) VERSUSM/S MODIPON LTD. RESPONDENT(S)(FOR FINAL DISPOSAL)WITHSLP(C) NO. 29817/2011(WITH OFFICE REPORT)SLP(C) NO. 31209/2011(WITH WITH APPLN. (S) FOR C/DELAY IN FILING SLP AND OFFICE REPORT)SLP(C) NO. 15939/2012(WITH WITH APPLN. (S) FOR C/DELAY IN FILING SLP AND OFFICE REPORT)SLP(C) NO. 16633/2012(WITH OFFICE REPORT)SLP(C) NO. 4691/2015(WITH OFFICE REPORT)SLP(C) NO. 6597/2015(WITH OFFICE REPORT)Date : 23/02/2017 These petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE NAVIN SINHAFor Petitioner(s) Mr. Ritesh Kumar, Adv.Mr. S.A. Haseeb, Adv.Ms. Bhakti Pasrija Sethi, Adv.Mrs. Anil Katiyar, Adv. Page No. 1 of 2For Respondent(s) Mr. V.P. Gupta, Adv. Mr. Jagdish Kumar Chawla, Adv.Mr. U.A. Rana, Adv.Mrs. Mrinal Elkar Mazumdar, Adv.Mr. Himanshu Mehta, Adv.Mr. Avirat Kumar, Adv.For M/s Gagrat & Co., Adv.Delhi Tourism Mrs. Prem Lata Bansal, Sr. Adv.Mr. Ram Avtar Bansal, Adv.Ms. Pratiksha Sharma, Adv.UPON hearing the counsel the Court made the followingO R D E RList the matters for final disposal in the month ofJuly, 2017.[VINOD LAKHINA]COURT MASTER [ASHA SONI]COURT MASTERPage No. 2 of 2
1 ITEM NO.34 COURT NO.4 SECTION IIIA 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).29816/2011 (Arising out of impugned final judgment and order dated 27/01/2011 in ITA No. 768/2004 passed by the High Court of Delhi at New Delhi) C.I.T-II Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) WITH SLP(C) No. 29817/2011 (With Office Report) SLP(C) No. 31209/2011 (With appln.(s) for c/delay in filing process fee/spare copies, c/delay in filing SLP and Office Report) SLP(C) No. 15939/2012 (With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 16633/2012 (With Office Report) SLP(C) No. 4691/2015 (With Office Report) SLP(C) No. 6597/2015 (With Office Report) Date : 06/01/2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Ranjit Kumar, SG Mr. Ritesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Ms. Bhakti Pasrija, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Ms. Premlata Bansal, Sr. Adv. Ms. Pratiksha Sharma, Adv. Mr. Ram Avtar Bansal,Adv. Mr. V.P. Gupta, Adv.
2 Mr. Jagdish Kumar Chawla,Adv. Mr. U.A. Rana, Adv. Ms. Mrinal Elkar Mazumdar, Adv. Mr. Avirat Kumar, Adv. For M/s Gagrat & Co. UPON hearing the counsel the Court made the following O R D E R List these matters for final disposal on 17 th January, 2017. As prayed for, petitioner(s) is/are permitted to file rejoinder affidavit(s) in the meantime. (Neetu Khajuria) Court Master (Asha Soni) Court Master
Listed on - 6.1.2017 Court No.- 4 Item No. - 34 SECTION III-A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NOS. 29816, 29817 and 31209 of 2011, 16633 & 15939 of 2012 & 4691 & 6597 of 2015 WITH INTERLOCUTARY APPLICATION 1 (Application for Condonation of Delay in filing Special Leave Petition in SLP No. 31209 of 2011 & 15939 of 2012) COMMISSIONER OF INCOME TAX DELHI-II ...PETITIONER VERSUS M/S MODIPON LTD. ...RESPONDENT OFFICE REPORT The matters above mentioned were listed before the Hon'ble Court on various date when the Hon'ble Court has directed to issue notice. Accordingly show cause notice was issued to the sole Respondent in all the matters and all Respondents are represented by Mr. J.K. Chawla, Advocate, M/S. Gagrat & Co., Advocate and Mr. Ram Avtar Bansal, Advocate respectively and they have filed Counter Affidavit in all the matters and the same have been included in the Paper Books. Service is complete in all the matters. The matters above-mentioned are listed before the Hon'ble Court with this Office Report. DATED THIS THE 18TH DAY OF OCTOBER, 2016. ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate Mr. JK Chawla, Advocate M/S Gagrat & Co., Advocate Mr. Ram Avtar Bansal, Advocate PB4 ASSISTANT REGISTRAR
ò1ITEM NO.34 COURT NO.4 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (C) No(s).29816/2011(Arising out of impugned final judgment and order dated 27/01/2011in ITA No. 768/2004 passed by the High Court of Delhi at New Delhi)C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)WITHSLP(C) No. 29817/2011(With Office Report)SLP(C) No. 31209/2011(With appln.(s) for c/delay in filing process fee/spare copies, c/delay in filing SLP and Office Report)SLP(C) No. 15939/2012(With appln.(s) for c/delay in filing SLP and Office Report)SLP(C) No. 16633/2012(With Office Report)SLP(C) No. 4691/2015(With Office Report)SLP(C) No. 6597/2015(With Office Report) Date : 06/01/2017 These petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ASHOK BHUSHANFor Petitioner(s) Mr. Ranjit Kumar, SGMr. Ritesh Kumar, Adv.Mr. S.A. Haseeb, Adv.Ms. Bhakti Pasrija, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Ms. Premlata Bansal, Sr. Adv.Ms. Pratiksha Sharma, Adv.Mr. Ram Avtar Bansal,Adv.Mr. V.P. Gupta, Adv.2 Mr. Jagdish Kumar Chawla,Adv.Mr. U.A. Rana, Adv.Ms. Mrinal Elkar Mazumdar, Adv.Mr. Avirat Kumar, Adv. For M/s Gagrat & Co. UPON hearing the counsel the Court made the following O R D E RList these matters for final disposal on 17 thJanuary, 2017.As prayed for, petitioner(s) is/arepermitted to file rejoinder affidavit(s) in themeantime.(Neetu Khajuria)Court Master (Asha Soni)Court Master
ITEM NO.11 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. PAWAN DEV KOTWAL Petition(s) for Special Leave to Appeal (C) No(s). 29816/2011 C.I.T-II Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) WITH SLP(C) No. 29817/2011 Office Report) SLP(C) No. 31209/2011 (With (With appln.(s) for c/delay in filing SLP and appln.(s) for c/delay in filing process fee/spare copies and Office Report) SLP(C) No. 15939/2012 (With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 16633/2012 Office Report) SLP(C) No. 4691/2015 Office Report) SLP(C) No. 6597/2015 Office Report) Date : 08/08/2016 This petition was called on for hearing today. For Petitioner(s) Mr Niraj Gupta, Adv. Mr. B. V. Balaram Das,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Jagdish Kumar Chawla,Adv. Mr U.A.Rana, Adv. M/s Gagrat & Co.,Adv. Mr. Ram Avtar Bansal,Adv.
-2- Item No.11 UPON hearing the counsel the Court made the following O R D E R Sole respondent in all matters has filed counter affidavit. Registry to process the matters for being listed before the Hon'ble Court as per rules. (PAWAN DEV KOTWAL) Registrar
Listed on - 8-8-2016 Court No.- R-1 Item No. - 11 SECTION III-A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NOS. 29816, 29817 and 31209 of 2011, 15939 & 16633 of 2012 & 4691 & 6597 of 2015 COMMISSIONER OF INCOME TAX DELHI-II ...PETITIONER VERSUS M/S MODIPON LTD. ...RESPONDENT OFFICE REPORT SLP NO. 29816, 29817 OF 2011 The matters above mentioned were placed before the Ld. Registar's Court on 27 th May, 2016, when the following Order was passed:- “ SLP (c) 29816 OF 2011 Matter falls under complete category. To be listed as and when the connected matter becomes complete. SLP (c) 29817 OF 2011 Ld. Counsel for the petitioner to take fresh steps for service of the sole respondent. Inform the Ld. Counsel accordingly. List on 8.8.2016.” It is submitted that Mr. JK Chawla, Advocate has filed vakalatnama & memo of appearance & counter affidavit on behalf of sole respondent in both matters. Service of Notice is complete. SLP NOS. 31209 OF 2011 AND 15939 OF 2012 There is sole respondent. Mr. JK Chawla, Advocate has filed vakalatnama & memo of appearance & counter affidavit on behalf of sole respondent in both matters. Service of Notice is complete. SLP NO. 16633 OF 2012 There is sole respondent. M/S Gagrat & Co., Advocate has filed vakalatnama and memo of appearance & counter affidavit on behalf of sole respondent. Service of Notice is complete.
SLP No. 4691 & 6597 OF 2015 There is sole respondent. Mr. Ram Avtar Bansal, Advocate has filed vakalatnama and memo of appearance & counter affidavit on behalf of sole respondent in both matter. Service of Notice is complete. The matters above mentioned are listed before Ld. Registrar's Court for Order. DATED THIS THE 5TH DAY OF AUGUST, 2016. ASSISTANT REGISTRAR Copy to: Mrs. Anil Katiyar, Advocate Mr. JK Chawla, Advocate M/S Gagrat & Co., Advocate Mr. Ram Avtar Bansal, Advocate PB4 ASSISTANT REGISTRAR
4ITEM NO.11 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. PAWAN DEV KOTWALPetition(s) for Special Leave to Appeal (C) No(s). 29816/2011C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)WITHSLP(C) No. 29817/2011Office Report) SLP(C) No. 31209/2011(With (With appln.(s) for c/delay in filing SLP and appln.(s) for c/delay in filing process fee/spare copies and Office Report) SLP(C) No. 15939/2012(With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 16633/2012Office Report) SLP(C) No. 4691/2015Office Report) SLP(C) No. 6597/2015Office Report) Date : 08/08/2016 This petition was called on for hearing today.For Petitioner(s) Mr Niraj Gupta, Adv. Mr. B. V. Balaram Das,Adv. Mrs. Anil Katiyar,Adv.For Respondent(s) Mr. Jagdish Kumar Chawla,Adv. Mr U.A.Rana, Adv. M/s Gagrat & Co.,Adv. Mr. Ram Avtar Bansal,Adv.-2-Item No.11 UPON hearing the counsel the Court made the following O R D E RSole respondent in all matters has filed counteraffidavit. Registry to process the matters for being listed beforethe Hon'ble Court as per rules. (PAWAN DEV KOTWAL) Registrar
ITEM NO.17 COURT NO.6 SECTION IIIA 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.29817/2011 (Arising out of impugned final judgment and order dated 27/01/2011 in ITA No. 762/2004 passed by the High Court of Delhi at New Delhi) COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (Office report on default) Date : 21/04/2016 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL [IN CHAMBERS] For Petitioner(s) Mr. B. V. Balaram Das, Adv. Ms. Sunita Sharma, Adv. Ms. Anil Katiyar, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Four weeks' further time is granted to the learned counsel for the petitioner for doing the needful as per office report dated 01 st April, 2016, failing which, the Special Leave Petition shall stand dismissed without further reference to the Court. (RASHMI DHYANI) SR.P.A. (SUMAN JAIN) COURT MASTER
\222 ITEM NO.17 COURT NO.6 SECTION IIIA 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.29817/2011 (Arising out of impugned final judgment and order dated 27/01/2011 in ITA No. 762/2004 passed by the High Court of Delhi at New Delhi) COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (Office report on default) Date : 21/04/2016 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL [IN CHAMBERS] For Petitioner(s) Mr. B. V. Balaram Das, Adv. Ms. Sunita Sharma, Adv. Ms. Anil Katiyar, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Four weeks' further time is granted to the learned counsel for the petitioner for doing the needful as per office report dated 01st April, 2016, failing which, the Special Leave Petition shall stand dismissed without further reference to the Court. (RASHMI DHYANI) (SUMAN JAIN)Signature Not Verified SR.P.A. COURT MASTERDigitally signed byRASHMI DHYANIDate: 2016.04.2216:51:00 ISTReason:
ITEM NO.9 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR DR. K. ARUL Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (With office report) Date : 16/03/2016 This petition was called on for hearing today. For Petitioner(s) Mr. Harish Kumar Khinchi, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Despite last opportunity having been granted vide order dated 14.1.2016 of this Court, learned Counsel for the petitioner has not furnished fresh address of sole respondent. Hence, process the matter for listing before Hon'ble Judge-in-chambers for further directions. (DR. K. ARUL) Registrar
Listed on: 16.03.2016 Court No. R1 Item No. 9 SECTION IIIA IN THE SUPREME COURT OF INDIA CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 29817 OF 2011 COMMISSIONER OF INCOME TAXII, NEW DELHI ....PETITIONER VERSUS M/S MODIPIN LTD. ....RESPONDENT OFFICE REPORT The matter above mentioned was listed before the Ld. Registrar's Court on 14 th January, 2016, when the following order was pass: “ Ld. Counsel for the petitioner to furnish fresh address of the sole respondent within four weeks time as last opportunity. Notice thereafter be issued. List again on 16.3.2016. ” It is submitted that pursuant to above order, Counsel for the petitioner has not filed fresh address of sole respondent till date. Hence, show cause notice could not be issued. The matter abovementioned is listed before the Ld. Registrar's Court for orders. DATED THIS THE 14TH DAY OF MARCH 2016 ASSISTANT REGISTRAR Copy to: Mr. B. V. Balram Das, Advocate ASSISTANT REGISTRAR PB3
> ITEM NO.9 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR DR. K. ARUL Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (With office report) Date : 16/03/2016 This petition was called on for hearing today. For Petitioner(s) Mr. Harish Kumar Khinchi, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Despite last opportunity having been granted vide order dated 14.1.2016 of this Court, learned Counsel for the petitioner has not furnished fresh address of sole respondent. Hence, process the matter for listing before Hon'ble Judge-in-chambers for further directions. (DR. K. ARUL) RegistrarSignature Not VerifiedDigitally signed byHema JoshiDate: 2016.03.1716:13:12 ISTReason:
ITEM NO.7 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR.PAWAN DEV KOTWAL Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (with office report) Date : 14/01/2016 This petition was called on for hearing today. For Petitioner(s) Mr. B. V. Balaram Das,Adv. Mrs Gurmeet Kaur Kwatra, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Ld. Counsel for the petitioner to furnish fresh address of the sole respondent within four weeks time as last opportunity. Notice thereafter be issued. List again on 16.3.2016. (PAWAN DEV KOTWAL) Registrar
ä ITEM NO.7 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR.PAWAN DEV KOTWAL Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (with office report) Date : 14/01/2016 This petition was called on for hearing today. For Petitioner(s) Mr. B. V. Balaram Das,Adv. Mrs Gurmeet Kaur Kwatra, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Ld. Counsel for the petitioner to furnish fresh address of the sole respondent within four weeks time as last opportunity. Notice thereafter be issued. List again on 16.3.2016. (PAWAN DEV KOTWAL) RegistrarSignature Not VerifiedDigitally signed byHema JoshiDate: 2016.01.1416:48:12 ISTReason:
ITEM NO.5 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MRS. RACHNA GUPTA Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (with office report) Date : 30/10/2015 This petition was called on for hearing today. For Petitioner(s) Ms Mansa Singh, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The ld. Counsel for the petitioner has requested some more time to file fresh address of the sole respondent. Be furnished within four weeks time. Notice thereafter be issued. List again on 14.1.2016. (RACHNA GUPTA) Registrar
Listed on: 30.10.2015 Court No. 1 Item No. 5 SECTION IIIA IN THE SUPREME COURT OF INDIA CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 29817 OF 2011 COMMISSIONER OF INCOME TAXII, NEW DELHI ....PETITIONER VERSUS M/S MODIPIN LTD. ....RESPONDENT OFFICE REPORT The matter above mentioned was listed before the Ld. Registrar's Court on 21 st August, 2015, when the following order was pass: “ Petitioner has not yet furnished the fresh particulars for the sole respondent. The ld. Counsel has requested four weeks time. Be furnished as assured. Notice thereafter be issued. List again on 30.10.2015 ” It is submitted that pursuant to above order, Counsel for the petitioner has not filed fresh address of sole respondent till date. Hence, show cause notice could not be issued. The matter abovementioned is listed before the Ld. Registrar's Court for orders. DATED THIS THE 26TH DAY OF OCTOBER, 2015. ASSISTANT REGISTRAR Copy to: Mr. B. V. Balram Das, Advocate ASSISTANT REGISTRAR ac3
î ITEM NO.5 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MRS. RACHNA GUPTA Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (with office report) Date : 30/10/2015 This petition was called on for hearing today. For Petitioner(s) Ms Mansa Singh, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The ld. Counsel for the petitioner has requested some more time to file fresh address of the sole respondent. Be furnished within four weeks time. Notice thereafter be issued. List again on 14.1.2016. (RACHNA GUPTA)Signature Not Verified RegistrarDigitally signed byHema JoshiDate: 2015.11.0310:32:27 ISTReason:
Listed on: 21.8.2015 Court No. R1 Item No. 5 SECTION IIIA IN THE SUPREME COURT OF INDIA CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 29817 OF 2011 COMMISSIONER OF INCOME TAXII, NEW DELHI ....PETITIONER VERSUS M/S MODIPIN LTD. ....RESPONDENT OFFICE REPORT The matter above mentioned was listed before the Ld. Registrar's Court on 15 th May, 2015, when the following order was pass: “ Notice as was issued to the sole respondent has been received with the postal remarks “left”. Ld. counsel for the petitioner now to provide the fresh address for the sole respondent. Notice thereafter be issued. List again on 21.8.2015. ” It is submitted that pursuant to above order, Counsel for the petitioner has not filed fresh address of sole respondent till date. Hence, show cause notice could not be issued. The matter abovementioned is listed before the Ld. Registrar's Court with this office report. DATED THIS THE 19TH DAY OF AUGUST, 2015. ASSISTANT REGISTRAR Copy to: Mr. B. V. Balram Das, Advocate ASSISTANT REGISTRAR ac3
\202 ITEM NO.5 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MRS. RACHNA GUPTA Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (with office report) Date : 21/08/2015 This petition was called on for hearing today. For Petitioner(s) Mr. B. V. Balaram Das,Adv. Ms Mamta Saxena, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Petitioner has not yet furnished the fresh particulars for the sole respondent. The ld. Counsel has requested four weeks time. Be furnished as assured. Notice thereafter be issued. List again on 30.10.2015. (RACHNA GUPTA)Signature Not Verified RegistrarDigitally signed byHema JoshiDate: 2015.08.2616:59:43 ISTReason:
ITEM NO.3 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MRS. RACHNA GUPTA Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (with office report) Date : 15/05/2015 This petition was called on for hearing today. For Petitioner(s) Ms Diksha Rai, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Notice as was issued to the sole respondent has been received with the postal remarks “left”. Ld. counsel for the petitioner now to provide the fresh address for the sole respondent. Notice thereafter be issued. List again on 21.8.2015. (RACHNA GUPTA) Registrar
z ITEM NO.3 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MRS. RACHNA GUPTA Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (with office report) Date : 15/05/2015 This petition was called on for hearing today. For Petitioner(s) Ms Diksha Rai, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Notice as was issued to the sole respondent has been received with the postal remarks "left". Ld. counsel for the petitioner now to provide the fresh address for the sole respondent. Notice thereafter be issued. List again on 21.8.2015. (RACHNA GUPTA)Signature Not Verified RegistrarDigitally signed byHema JoshiDate: 2015.05.1910:17:57 ISTReason: z ITEM NO.3 REGISTRAR COURT. 1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MRS. RACHNA GUPTA Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS
M/S MODIPON LTD. Respondent(s) (with office report) Date : 15/05/2015 This petition was called on for hearing today. For Petitioner(s) Ms Diksha Rai, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Notice as was issued to the sole respondent has been received with the postal remarks "left". Ld. counsel for the petitioner now to provide the fresh address for the sole respondent. Notice thereafter be issued. List again on 21.8.2015. (RACHNA GUPTA)Signature Not Verified RegistrarDigitally signed byHema JoshiDate: 2015.05.1910:17:57 ISTReason:
ITEM NO.26 COURT NO.13 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. No. 2/2014 in Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 (Arising out of impugned final judgment and order dated 27/01/2011 in ITA No. 762/2004 passed by the High Court Of Delhi At N. Delhi) COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (For c/delay in filing process fee/spare copies and office report) WITH I.A. No. 2 in SLP(C) No. 31209/2011 (For c/delay in filing process fee/spare copies and Office Report) Date : 25/08/2014 These application were called on for hearing today. CORAM : HON'BLE MR. JUSTICE V. GOPALA GOWDA [IN CHAMBER] For Petitioner(s) Ms. Priyanka Mathur, Adv. Ms. Anil Katiyar, Adv. Mr. B. V. Balaram Das ,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay of 304 days in filing the process fee and spare copies in both the matters is condoned. Interlocutory Applications are allowed accordingly. (S.K. RAKHEJA) COURT MASTER (H.S. PARASHER) COURT MASTER
6 ITEM NO.26 COURT NO.13 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. No. 2/2014 in Petition(s) for Special Leave to Appeal (C) No(s). 29817/2011 (Arising out of impugned final judgment and order dated 27/01/2011 in ITA No. 762/2004 passed by the High Court Of Delhi At N. Delhi) COMMISSIONER OF INCOME TAX-II, NEW DELHI Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (For c/delay in filing process fee/spare copies and office report) WITH I.A. No. 2 in SLP(C) No. 31209/2011 (For c/delay in filing process fee/spare copies and Office Report) Date : 25/08/2014 These application were called on for hearing today. CORAM : HON'BLE MR. JUSTICE V. GOPALA GOWDA [IN CHAMBER] For Petitioner(s) Ms. Priyanka Mathur, Adv. Ms. Anil Katiyar, Adv. Mr. B. V. Balaram Das ,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay of 304 days in filing the process fee and spare copies in both the matters is condoned. Interlocutory Applications are allowed accordingly.Signature Not VerifiedDigitally signed bySushil Kumar RakhejaDate: 2014.08.2718:19:16 ISTReason: (S.K. RAKHEJA) (H.S. PARASHER) COURT MASTER COURT MASTER
ø ITEM NO.37 COURT NO.14 SECTION IIIA 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). 29816/2011 (Arising out of impugned final judgment and order dated 27/01/2011 in ITA No. 768/2004 passed by the High Court Of Delhi At N. Delhi) C.I.T-II Petitioner(s) VERSUS M/S MODIPON LTD. Respondent(s) (Office report on default) WITH SLP(C) No. 29817/2011 (Office Report on Default) SLP(C) No. 31209/2011 (Office Report on Default) Date : 14/07/2014 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE V. GOPALA GOWDA [IN CHAMBER] For Petitioner(s) Mr. Gobind Kumar, Adv. Mr. M.K. Maroria, Adv. Mr. G.S. Makkar, Adv. Ms. Anil Katiyar, Adv. Mr. B. V. Balaram Das ,Adv. For Respondent(s) Mr. Jagdish Kumar Chawla ,Adv. UPON hearing the counsel the Court made the following O R D E R It is stated that pursuant to directions dated 29.04.2014 application for condonation of delay is filed. Registry is directed to verify and put up the same.Signature Not VerifiedDigitally signed bySushil Kumar RakhejaDate: 2014.07.1517:14:49 ISTReason: (S.K. RAKHEJA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER
ITEM NO.23 COURT NO. 14 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).29816/2011(From the judgement and order dated 27/01/2011 in ITANo.768/2004 of The HIGH COURT OF DELHI AT N. DELHI)C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)(OFFICE REPORT ON DEFAULT)WITHSLP(C) NO. 29817 of 2011(OFFICE REPORT ON DEFAULT)SLP(C) NO. 31209 of 2011(OFFICE REPORT ON DEFAULT)Date: 29/04/2014 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE VIKRAMAJIT SEN (IN CHAMBERS)For Petitioner(s) Mr. B.V. Balaram Das,Adv. Ms. Neelam Jain,Adv. Mrs. Anil Katiyar,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Subject to payment of Rs.2,000/- as costs in favour of Supreme Court Legal Service Committee, within two weeks, final opportunity of eight weeks' is granted to the petitioners to take requisite steps, 1as per order dated 24.01.2014. Proceedings are adjourned for today. (Narendra Prasad) (Saroj Saini) Court Master Court Master 2
üITEM NO.15[CHAMBER] IN COURT NO.5 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).29816/2011(From the judgement and order dated 27/01/2011 in ITA No. 768/2004 of TheHIGH COURT OF DELHI AT NeW DELHI)C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)(Office Report on default)SLP(C) NO. 29817 of 2011[COMMISSIONER OF INCOME TAX-II V. M/S. MODIPON LTD.](Office report on default)SLP(C) NO. 31209 of 2011[COMMISSIONER OF INCOME TAX-II V. M/S. MODIPON LTD.](Office report on default)Date: 24/01/2014 These Petitions were called on for hearing on default today.CORAM : HON'BLE MR. JUSTICE FAKKIR MOHAMED IBRAHIM KALIFULLA [IN CHAMBERS]For Petitioner(s) Mr. G.S. Makker, Adv. Mr. Gobind Kumar,Adv. Mr. B.V. Balaram Das, Adv. Ms. Anil Katiyar, Adv.For Respondent(s) For M/S Gagrat & Co., Advs. Mr. Bhargava V. Desai, Adv. UPON hearing counsel the Court made the following O R D E R|Counsel for the petitioner seeks time to file necessary application for ||condoning the delay of 304 days in filing the process fee and spare copies in ||SLP(C) NOS. 29817 and 31209 of 2011. Petitioner is granted two weeks to do the||needful. ||Petitioner shall also file process fee and spare copies in SLP(C) NO. 29816 of ||2011 within a period of two weeks. || ||[KALYANI GUPTA] | |[SURESH KUMAR VERMA] ||COURT MASTER | |COURT MASTER |
¾ITEM NO.20 REGISTRAR COURT.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR S.G. SHAHPetition(s) for Special Leave to Appeal (Civil) No(s).29816/2011C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)WITHSLP(C) NO. 15939 of 2012(With office report)SLP(C) NO. 16633 of 2012(With office report)SLP(C) NO. 29817 of 2011(With office report)SLP(C) NO. 31209 of 2011(With office report)Date: 08/08/2012 This Petition was called on for hearing today.For Petitioner(s) Mr. B.V. Balaram Das,Adv. Mrs Anil Katiyar, Adv.For Respondent(s) Mr Shreyas Mehrotra, Adv. Mr. Bhargava V. Desai, /Adv. Mr U.A.Rana, Adv. M/S Gagrat & Co. UPON hearing counsel the Court made the following O R D E R Nobody is present for the petitioner. Issue fresh notice with additional dasti service on unservedrespondents. The litigant has to confirm dasti notice directly upon thelitigant-respondent. However, they -2-Item No.20are permitted to serve through the nearest Civil Court/Trial Court. Processfee and spare copies are to be filed before 14.8.2012, else list before theHon'ble Judge in Chambers for non-prosecution. If notices are issued, list again on 7.11.2012. In connected SLPs, served respondents may file counter affidavit aslast chance till then.| | |(S.G.SHAH) || | |REGISTRAR |
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ÂITEM NO.40 REGISTRAR COURT.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR S.G. SHAHPetition(s) for Special Leave to Appeal (Civil) No(s).29816/2011C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)WITH SLP(C) NO. 15939 of 2012(With office report)SLP(C) NO. 16633 of 2012(With office report)SLP(C) NO. 29817 of 2011(With office report)SLP(C) NO. 31209 of 2011(With office report)Date: 04/07/2012 This Petition was called on for hearing today.For Petitioner(s) Mr. C.K. Sucharita, Adv. Mr. B.V. Balaram Das,Adv. Mrs Anil Katiyar, Adv.For Respondent(s) M/S Gagrat & Co. UPON hearing counsel the Court made the following O R D E R Counter affidavit is to be filed before 8.8.2012. (S.G. SHAH) REGISTRARrd
\202ITEM NO.17 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2012(CC 8844/2012)(From the judgement and order dated 15/07/2011 in ITA No.2/2004of The HIGH COURT OF CALCUTTA)C.I.T,WEST BENGAL Petitioner(s) VERSUSPAHARPUR COOLING TOWERS LTD. Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 10/05/2012 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Mohan Parasaran,ASG. Mr. Gaurav Dhingra,Adv. Mr. S.K. Sahijpal,Adv. Ms. Anil Katiyar,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.29816 of 2011. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar
\220ITEM NO.2 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2012(CC 7367/2012)(From the judgement and order dated 27/01/2011 in ITA No.767/2004of The HIGH COURT OF DELHI AT N. DELHI)C.I.T-II NEW DELHI Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 04/05/2012 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Goolam E. Vahanvati,AG. Mr. Arijit Prasad,Adv. Mr. Anoopam Prasad,Adv. Mr. Nishanth Patil,Adv. Ms. Anil Katiyar,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petition. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.29816 of 2011. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar
<ITEM NO.8 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 18131/2011)(From the judgement and order in 25/01/2011 in ITA No.2/2003of The HIGH COURT OF DELHI AT N. DELHI)C.I.T.-II, DELHI Petitioner(s) VERSUSM/S. MODIPON LTD. Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 11/11/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIKFor Petitioner(s) Mr. Parag P. Tripathi,ASG. Mr. Imtiaz Ahmed,Adv. Ms. Madhurima Tatia,Adv. Ms. Monisha Handa,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petition. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.29816 of 2011. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar
PITEM NO.15 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12635/2011)(From the judgement and order dated 27/01/2011 in ITA No.768/2004of The HIGH COURT OF DELHI AT N. DELHI)C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)(With appln(s) for c/delay in filing SLP and exemption from filingc/c of the impugned order)With S.L.P. (C) No.........../2011 (CC 13183/2011)(With appln(s) for c/delay in filing SLP, exemption from filingc/c of the impugned order and office report)Date: 31/10/2011 These Matters were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. Mukul Gupta,Sr.Adv. Ms. Bhakti Pasrija,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Exemption allowed. Delay condoned. Issue notice. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar
`ITEM NO.15 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12635/2011)(From the judgement and order dated 27/01/2011 in ITA No.768/2004of The HIGH COURT OF DELHI AT N. DELHI)C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)(With appln(s) for c/delay in filing SLP)With S.L.P. (C) No.........../2011 (CC 13183/2011)(With appln(s) for c/delay in filing SLP and office report)Date: 16/09/2011 These Matters were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE K.S. RADHAKRISHNANFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. Mukul Gupta,Sr.Adv. Ms. Bhakti Pasrija,Adv. Mr. Som Prakash,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R The special leave petitions shall stand over for six weeks in order to enable the Department to file an affidavit. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar
ITEM NO.10 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12635/2011)(From the judgement and order dated 27/01/2011 in ITA No.768/2004of The HIGH COURT OF DELHI AT N. DELHI)C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)(With appln(s) for c/delay in filing SLP)With S.L.P. (C) No.........../2011 (CC 13183/2011)(With appln(s) for c/delay in filing SLP and office report)Date: 02/09/2011 These Petitions were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE HARJIT SINGH BEDI HON'BLE MR. JUSTICE K.S. RADHAKRISHNANFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. Mukul Gupta,Sr.Adv. Ms. Bhakti Pasrija,Adv. Mr. Som Prakash,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R The special leave petitions shall stand over for two weeks. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar
\234ITEM NO.6 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12635/2011)(From the judgement and order dated 27/01/2011 in ITA No.768/2004of The HIGH COURT OF DELHI AT N. DELHI)C.I.T-II Petitioner(s) VERSUSM/S MODIPON LTD. Respondent(s)(With appln(s) for c/delay in filing SLP)With S.L.P. (C) No.........../2011 (CC 13183/2011)(With appln(s) for c/delay in filing SLP and office report)Date: 12/08/2011 These Petitions were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. Mukul Gupta,Sr.Adv. Ms. Bhakti Pasrija,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R The special leave petitions shall stand over for three weeks. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar