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DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) v. SODEXO SVC INDIA PVT. LTD.

Supreme Court of India | Diary 10124/2019

Status

ROP - of Main Case

Decided On

27-02-2024

Bench

HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE ARAVIND KUMAR

Petitioner

DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2)

Respondent

SODEXO SVC INDIA PVT. LTD.

Primary Holding

Where certificates under Section 197 of the Income Tax Act have already been issued by the revenue authorities, no interference with the High Court's order granting relief to the assessee is warranted, though the underlying question of law remains open.

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Full Judgment Text

ITEM NO.14 COURT NO.16 SECTION IX 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). 10318/2019 (Arising out of impugned final judgment and order dated 24-10-2018 in WP No. 2428/2018 passed by the High Court Of Judicature At Bombay) DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS. Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) WITH SLP(C) No. 20047/2019 (IX) (FOR ADMISSION and I.R. and IA No.107678/2019-CONDONATION OF DELAY IN FILING and IA No.107682/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 22475/2019 (IX) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 166190/2023 IA No. 166190/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 27-02-2024 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA HON'BLE MR. JUSTICE ARAVIND KUMAR For Petitioner(s) Mr. N Venkatraman, A.S.G. (NP) Ms. Swarupma Chaturvedi, Sr. Adv. Mr. K Parmeshwar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Anirudh Bhat, Adv. Mr. H R Rao, Adv. Mrs. Rekha Pandey, Adv. For Respondent(s) Mr. J.D Mistri, Sr. Adv. Mr. Harsh M Kapadia, Adv. Mr. Kunal Cheema, AOR Mr. Raghav Deshpande, Adv. Mr. Shubham Chandankhede, Adv. Mr. Hasan Murtaza, AOR Mr. Ved Jain, Adv. Mr. Y. P. Dandiwala, Adv. Ms. Khooshnum Daviervala, Adv. 1

Mr. Yazdi Jijina, Adv. Mr. Saswat Pattnaik, Adv. Mr. Aditya Panda, Adv. Mr. Nischay Kantoor, Adv. UPON hearing the counsel the Court made the following O R D E R In view of the fact that Certificates under Section 197 have already been given, as stated in the Counter Affidavit, we see no reason to interfere with the impugned judgment and order passed by the High Court. However, question of law is kept open. Accordingly, the Special Leave Petitions are dismissed. Pending application(s), if any, shall stand disposed of. (KAPIL TANDON) (NIDHI WASON) COURT MASTER (SH) COURT MASTER (NSH) 2

ITEM NO.52 COURT NO.16 SECTION IX 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). 10318/2019 (Arising out of impugned final judgment and order dated 24-10-2018 in WP No. 2428/2018 passed by the High Court Of Judicature At Bombay) DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS. Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) WITH SLP(C) No. 20047/2019 (IX) (FOR ADMISSION and I.R. and IA No.107678/2019-CONDONATION OF DELAY IN FILING and IA No.107682/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 22475/2019 (IX) (FOR FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 166190/2023; IA No. 166190/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 20-02-2024 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA HON'BLE MR. JUSTICE ARAVIND KUMAR For Petitioner(s) Mr. N Venkatraman, A.S.G. Ms. Swarupma Chaturvedi, Sr. Adv. Mr. K Parmeshwar, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Anirudh Bhat, Adv. Mr. H R Rao, Adv. Mrs. Rekha Pandey, Adv. For Respondent(s) Mr. J.d Mistri, Sr. Adv. Mr. Harsh M. Kapadia, Adv. Mr. Kunal Cheema, AOR Mr. Raghav Deshpande, Adv. Mr. Shubham Chandankhede, Adv. Hasan Murtaza, AOR UPON hearing the counsel the Court made the following O R D E R List on 27.02.2024. (VARSHA MENDIRATTA) (RAM SUBHAG SINGH) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.11 REGISTRAR COURT. 1 SECTION IX 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 SH. H. SHASHIDHARA SHETTY Petition(s) for Special Leave to Appeal (C) No(s). 10318/2019 DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS.Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) (Only SLP (C) No. 20047/2019 and 22475/2019 are to be listed before Ld. Registrar Court for service compliance.) WITH SLP(C) No. 20047/2019 (IX) (FOR ADMISSION and I.R. and IA No.107678/2019-CONDONATION OF DELAY IN FILING and IA No.107682/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 22475/2019 (IX) (FOR ADMISSION and I.R. and IA No.133448/2019-CONDONATION OF DELAY IN FILING) Date : 22-08-2023 This petition was called on for hearing today. For Petitioner(s) Mr. Raj Bahadur Yadav, AOR Mrs. A.Deepa, Adv. Ms. Dumni Soren, Adv. For Respondent(s) Mr. Kunal Cheema, AOR Mr. Shivam Dube, Adv. Mr. Saswat Patnaik, Adv. Mr. Hasan Murtaza, AOR UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 20047/2019 Service is complete on the sole respondent but none has entered appearance. SLP(C) No. 22475/2019 Sole respondent has filed counter affidavit. Registry to process the matters for listing before the Hon'ble Court, as per rules. H. SHASHIDHARA SHETTY

Registrar

ITEM NO.14 REGISTRAR COURT. 1 SECTION IX 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 SH. H. SHASHIDHARA SHETTY Petition(s) for Special Leave to Appeal (C) No(s). 10318/2019 DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS.Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) (Only SLP (C) No. 20047/2019 and 22475/2019 are to be listed before Ld. Registrar Court for service compliance. ) WITH SLP(C) No. 20047/2019 (IX) (FOR ADMISSION and I.R. and IA No.107678/2019-CONDONATION OF DELAY IN FILING and IA No.107682/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 22475/2019 (IX) (FOR ADMISSION and I.R. and IA No.133448/2019-CONDONATION OF DELAY IN FILING) Date : 14-07-2023 This petition was called on for hearing today. For Petitioner(s) Mr. Raj Bahadur Yadav, AOR Mrs. A Deepa, Adv. Ms Dumni Soren, Adv. For Respondent(s) Mr Saswat Pattnaik, Adv. Mr Pragyanshu Pandey, Adv. Hasan Murtaza, AOR Mr Kunal Cheema, AOR Mr Shivam Dube, Adv. Contd….

-2- Item no.14 UPON hearing the counsel, the Court made the following O R D E R SLP(C) No. 20047/2019 Service is complete on the sole respondent but none has entered appearance. SLP(C) No. 22475/2019 Sole respondent is granted four weeks’ time for filing counter affidavit. List again on 22.8.2023 . H. SHASHIDHARA SHETTY Registrar

ITEM NO.19 REGISTRAR COURT. 1 SECTION IX 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 SH. H. SHASHIDHARA SHETTY Petition(s) for Special Leave to Appeal (C) No(s). 10318/2019 DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS.Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) (Only SLP (C) No. 20047/2019 and 22475/2019 are to be listed before Ld. Registrar Court for service compliance. ) WITH SLP(C) No. 20047/2019 (IX) (FOR ADMISSION and I.R. and IA No.107678/2019-CONDONATION OF DELAY IN FILING and IA No.107682/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 22475/2019 (IX) (FOR ADMISSION and I.R. and IA No.133448/2019-CONDONATION OF DELAY IN FILING) Date : 28-04-2023 This petition was called on for hearing today. For Petitioner(s) Mr. Raj Bahadur Yadav, AOR Mr. Raghvendra Shukla, Adv. Mr Anjani Kr Mishra, Adv. For Respondent(s) Mr Saswat Pattnaik, Adv. Hasan Murtaza, AOR UPON hearing the counsel, the Court made the following O R D E R SLP(C) No. 20047/2019, SLP(C) No. 22475/2019 Ld. counsel for the petitioner prays for and is granted two weeks' time as final opportunity to take fresh steps and file fresh particulars in respect of unserved sole respondent. List again on 14.7.2023. H. SHASHIDHARA SHETTY Registrar

ITEM NO.37 REGISTRAR COURT. 1 SECTION IX 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 SH. ATUL M. KURHEKAR Petition(s) for Special Leave to Appeal (C) No(s). 10318/2019 DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS.Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) (Only SLP (C) No. 20047/2019 and 22475/2019 are to be listed before Ld. Registrar Court for service compliance. ) WITH SLP(C) No. 20047/2019 (IX) (FOR ADMISSION and I.R. and IA No.107678/2019-CONDONATION OF DELAY IN FILING and IA No.107682/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 22475/2019 (IX) (FOR ADMISSION and I.R. and IA No.133448/2019-CONDONATION OF DELAY IN FILING) Date : 17-03-2023 This petition was called on for hearing today. For Petitioner(s) Mr. Raj Bahadur Yadav, AOR Mrs. A Deepa, Adv. Ms. Dumni Soren, Adv. For Respondent(s) Mr. Saswat Pattnaik, Adv. Mr. Sameer Sharma, Adv. Hasan Murtaza, AOR UPON hearing the counsel, the Court made the following O R D E R SLP(C) No. 20047/2019 and SLP(C) No. 22475/2019 Ld. Counsel for the petitioner is granted two weeks’ time to take fresh steps and file fresh particulars in respect of the unserved sole respondent. Dasti, in addition, is allowed as prayed for. List again on 28.4.2023. ATUL M. KURHEKAR Registrar

ITEM NO.20 COURT NO.5 SECTION IX 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). 30475/2019 (Arising out of impugned final judgment and order dated 24-10-2018 in WP No. 2759/2018 passed by the High Court Of Judicature At Bombay) UNION OF INDIA & ORS. Petitioner(s) VERSUS TATA SKY LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.133448/2019-CONDONATION OF DELAY IN FILING) Date : 11-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SURYA KANT For Petitioner(s) Mr. Sanjay Jain, ASG Mr. Anirudh Bakhru, Adv. Mr. Jitender Kr. Tripathi, 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. 10318/2019. (R. NATARAJAN) (RENU DIWAN) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.6 COURT NO.5 SECTION IX 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). 20156/2019 (Arising out of impugned final judgment and order dated 08-10-2018 in WPL No. 2764/2018 passed by the High Court Of Judicature At Bombay) JOINT COMMISSIONER OF INCOME TAX & ORS. Petitioner(s) VERSUS TLG INDIA PRIVATE LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.107678/2019-CONDONATION OF DELAY IN FILING and IA No.107682/2019-CONDONATION OF DELAY IN REFILING) Date : 02-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SURYA KANT For Petitioner(s) Mr. Vikramjit Banerjee, ASG Ms. Swarupama Chaturvedi, Adv. Ms. Rukhmini Bobde, 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. 10318/2019. (R. NATARAJAN) (RENU DIWAN) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.75 REGISTRAR COURT. 1 SECTION IX 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 ANIL LAXMAN PANSARE Petition(s) for Special Leave to Appeal (C) No(s). 10318/2019 DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS.Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) Date : 04-07-2019 This petition was called on for hearing today. For Petitioner(s) Ms Renuka Jumrani, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms Divya Anand, Adv. Hasan Murtaza, AOR UPON hearing the counsel the Court made the following O R D E R Ld. Counsel for the sole respondent has requested time for filing counter affidavit. Be filed in four weeks. Matter be processed in terms of Order XXI, Rule 14(1), Supreme Court Rules, 2013. ANIL LAXMAN PANSARE Registrar

ITEM NO.19 COURT NO.5 SECTION IX 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). 10124/2019 (Arising out of impugned final judgment and order dated 24-10-2018 in WP No. 2428/2018 passed by the High Court Of Judicature At Bombay) DEPUTY COMMISSIONER OF INCOME TAX (TDS) 2(2) & ORS. Petitioner(s) VERSUS SODEXO SVC INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.55999/2019-CONDONATION OF DELAY IN FILING) Date : 12-04-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Sanjay Jain, ASG Mr. K.V. Girish Chowdary, Adv. Ms. Rekha Pandey, 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. (R. NATARAJAN) (RENU DIWAN) COURT MASTER (SH) ASSISTANT REGISTRAR

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