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DIRECTOR OF INCOME TAX (EXEMPTION) v. BUREAU OF INDIAN STANDARDS

Supreme Court of India | Diary 10119/2017

Status

ROP - of Main Case

Decided On

29-04-2022

Bench

Petitioner

DIRECTOR OF INCOME TAX (EXEMPTION)

Respondent

BUREAU OF INDIAN STANDARDS

Primary Holding

A Special Leave Petition in a tax matter may be dismissed on the ground of inordinate delay in refiling and low tax effect, where the tax effect falls below the prescribed monetary threshold for pursuing litigation by the Revenue.

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Full Judgment Text

ITEM NO.28 COURT NO.12 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 for Special Leave to Appeal (C) No.15259/2017 (Arising out of impugned final judgment and order dated 21-03-2016 in ITA No. 197/2016 passed by the High Court of Delhi at New Delhi) DIRECTOR OF INCOME TAX (EXEMPTIONS) Petitioner(s) VERSUS BUREAU OF INDIAN STANDARDS Respondent(s) Date : 29-04-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MRS. JUSTICE B.V. NAGARATHNA For Petitioner(s) Mr. N. Venkataraman, ASG Mr. Rupesh Kumar, Adv Mr. D.L. Chiddanand, Adv. Mr. Chinmaee Chandra, Adv. Mr. V Chandrashekhra Bharathi, Adv. Mr. Raghav Sharma, Adv. Mr. Sameer Abhyankara, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Vivek Singh, AOR UPON hearing the counsel the Court made the following O R D E R Apart from the fact that there was huge delay of 980 days in refiling the Tax Appeal, even on the ground of low tax effect as the tax effect is Rs.25,58,490/-, the present Special Leave Petition is not entertained and is accordingly stands dismissed on the aforesaid ground alone. Pending application(s), if any, shall stand disposed of. (NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.126 REGISTRAR COURT. 1 SECTION XIV 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. RAJESH KUMAR GOEL Petition for Special Leave to Appeal (C) No.9228/2017 (Arising out of impugned final judgment and order dated 21-03-2016 in ITA No.197/2016 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX (EXEMPTION) Petitioner VERSUS BUREAU OF INDIAN STANDARDS Respondent Date : 13-07-2017 This petition was called on for hearing today. For Petitioner(s) Mr. Mukesh Kr. Singh, Adv. Ms. Anil Katiyar, AOR Mr. Arvind Chari, Adv. For Respondent(s) Mr. Vivek Singh, AOR UPON hearing the counsel the Court made the following O R D E R Counter affidavit has not been filed within time, as granted by Hon'ble Court's order dated 5 th May, 2017. Registry to process the matter for being listed before the Hon'ble Court, as per rules. RAJESH KUMAR GOEL Registrar

ITEM NO.11 COURT NO.10 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 for Special Leave to Appeal (C)......CC No.9228/2017 (Arising out of impugned final judgment and order dated 21/03/2016 in ITA No.197/2016 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX (EXEMPTION) Petitioner(s) VERSUS BUREAU OF INDIAN STANDARDS Respondent(s) (with appln. (s) for c/delay in filing SLP) Date : 05/05/2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. Tushar Mehta, ASG Mr. D.L. Chidanand, Adv. Mr. Sameer Abhyankar, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Vivek Singh, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. Vivek Singh, learned counsel appears on caveat on behalf of the respondent accepts notice. He may file reply within four weeks. Rejoinder affidavit may be filed within two weeks thereafter. List thereafter. (ASHA SUNDRIYAL) COURT MASTER (CHANDER BALA) COURT MASTER

äITEM NO.11 COURT NO.10 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition for Special Leave to Appeal (C)......CC No.9228/2017(Arising out of impugned final judgment and order dated 21/03/2016in ITA No.197/2016 passed by the High Court Of Delhi At New Delhi)DIRECTOR OF INCOME TAX (EXEMPTION) Petitioner(s) VERSUSBUREAU OF INDIAN STANDARDS Respondent(s)(with appln. (s) for c/delay in filing SLP)Date : 05/05/2017 This petition was called on for hearing today.CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPREFor Petitioner(s) Mr. Tushar Mehta, ASGMr. D.L. Chidanand, Adv.Mr. Sameer Abhyankar, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Vivek Singh, Adv. UPON hearing the counsel the Court made the following O R D E RDelay condoned.Issue notice.Mr. Vivek Singh, learned counsel appears on caveat on behalfof the respondent accepts notice.He may file reply within four weeks.Rejoinder affidavit may be filed within two weeks thereafter.List thereafter. (ASHAÂ SUNDRIYAL)COURTÂ MASTER (CHANDERÂ BALA)COURTÂ MASTER

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