COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU v. M/S. VISWAS PROMOTERS PVT. LTD.

1 ITEM NO.64 COURT NO.12 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). 18468-18469/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TCA No. 662/2014 12/11/2014 in TCA No. 663/2014 passed by the High Court Of Madras) THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (with office report) WITH SLP(C) No. 18470-18471/2015 (Office Report) SLP(C) No. 19151/2015 (Office Report) SLP(C) No. 21344/2015 (Office Report) SLP(C) No. 19800/2015 (Office Report) Date : 01/07/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE N.V. RAMANA For Petitioner(s) Mr. Maninder Singh, ASG Mr. S.A. Haseeb, Adv. Mr. Zoheb Hossain, Adv. Ms. Anita Sahni, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Hehangir Mistri, Sr. Adv. Mr. R. Sivaraman, Adv. Mr. Navneet D. Adv. Mr. T. Harish Kumar,Adv. Mr. Rohit Sharma, Adv. Mr. Rounak Nayak, Adv.

2 Mr. O. P. Bhadani,Adv. UPON hearing the counsel the Court made the following O R D E R List on 15.07.2016 as prayed for. (Ashwani Thakur) (Tapan Kr. Chakraborty ) COURT MASTER COURT MASTER

Listed on :  01.07.2016 Court. No. : 12 Item No.. :   64 SECTION IIIA        IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS. 18468­69, 18470­71, 19151, 21344 AND 19800 OF 2015 COMMISSIONER OF INCOME TAX, CHENNAI   ....PETITIONER VERSUS M/S SANGVI AND DOSHI ENTERPRISE              ....RESPONDENT OFFICE REPORT SLP NOS. 18468­69 AND 18470­71 OF 2015 T he matters above mentioned were listed before the Hon'ble  Court  on 7 th  July, 2015 when the Hon'ble Court was pleased to pass the following Order:­ “Delay condoned. Issue notice on issues other than those which are covered by the orders dated 28.04.2015 in SLP (C)No. 21662 of 2013 etc. . ” Accordingly, show cause notice was issued to the sole respondent in both matters. Mr. T. Harish Kumar, Advocate has filed vakalatnama and memo of appearance on behalf of sole respondent in both matters.  SLP NO. 21344 OF 2015 T he matters above mentioned were listed before the Hon'ble  Court  on 27 th  July, 2015 when the Hon'ble Court was pleased to pass the following Order:­ “It is argues by learned Attorney General that the interpretation that is to be given to clause (a) to Section 80IB(10) for consideration and though this aspect has been raised the High Court has not decided the same in the impugned judgment. Delay condoned. Issue notice limited to above. Tag with SLP(C)...CC.No. 10081-10082/2015. ” Accordingly, show cause notice was issued to the sole respondent. AD card duly signed and stamped has been received back.  Thereafter, the matters above mentioned was listed before Registrar's Court for completion of service and counter affidavit from time to time and lastly on 17 th  March, 2016, when the following order was passed:­

“ SLP(C) Nos. 18468-18469 and 18470-18471/2015 The Ld. Counsel for the sole respondent has failed to file the counter affidavit within the period stipulated under the rules. Viewed, in that context, the matter shall be processed for listing before the Hon'ble Court, under the rules. SLP(C) No. 21344/2015 The office report indicates that service of notice is complete on the sole respondent but no one has entered appearance on his behalf. Viewed, in that context, the matter shall be processed for listing before the Hon'ble Court, under the rules. ” SLP NO. 19151 OF 2015 T he matter above mentioned was listed before the Hon'ble  Court  on 9 th  July, 2015 when the Hon'ble Court was pleased to pass the following Order:­ “Delay condoned. Issue notice on issues other than those which are covered by the order dated 28.04.2015 in SLP (C)No. 21662 of 2013 and connected matters. Tag with special leave petition arising out of CC Nos. 10081-10082 of 2015 and connected matter. ” Accordingly, show cause notice was issued to the sole respondent. Mr. T. Harish Kumar, Advocate has filed vakalatnama and memo of appearance on behalf of sole respondent. The matter above mentioned was listed before Registrar's Court for counter affidavit from time to time and lastly on 3 rd  February, 2016 for counter affdiavit, when the following order was passed:­  “Ld.counsel for the sole respondent has failed to file the counter affidavit within the period stipulated under the rules. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. ” SLP NO. 19800 OF 2015 T he matter above mentioned was listed before the Hon'ble  Court  on 10 th  July, 2015 when the Hon'ble Court was pleased to pass the following Order:­ “Delay condoned. Issue notice. Mr. B. Subrahmanya Prasad, Advocate-on-record accepts notice on behalf of the respondent. He says no counter affidavit needs to be filed. List after four weeks. ” Accordingly, show cause notice was issued to the sole respondent. Mr. O.P. Bhadani, Advocate has filed vakalatnama and memo of appearance and counter

affidavit on behalf of sole respondent and counsel for petitioner has filed rejoinder affidavit and the same have been included in paper books. Service of notice is complete. The matters above­mentioned are listed before the Hon'ble Court with this Office Report. DATED THIS THE 29TH DAY OF JUNE, 2016.    ASSISTANT REGISTRAR Copy to:­ Mrs. Anil Katiyar, Advocate Mr. T. Harish Kumar, Advocate Mr. O.P. Bhadani, Advocate   ASSISTANT REGISTRAR ac3

1 ITEM NO.64 COURT NO.12 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). 18468-18469/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TCA No. 662/2014 12/11/2014 in TCA No. 663/2014 passed by the High Court Of Madras) THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (with office report) WITH SLP(C) No. 18470-18471/2015 (Office Report) SLP(C) No. 19151/2015 (Office Report) SLP(C) No. 21344/2015 (Office Report) SLP(C) No. 19800/2015 (Office Report) Date : 01/07/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE N.V. RAMANA For Petitioner(s) Mr. Maninder Singh, ASG Mr. S.A. Haseeb, Adv. Mr. Zoheb Hossain, Adv. Ms. Anita Sahni, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s)Signature Not Verified Mr. Hehangir Mistri, Sr. Adv.Digitally signed byASHWANI KUMARDate: 2016.07.02 Mr. R. Sivaraman, Adv.12:41:24 ISTReason: Mr. Navneet D. Adv. Mr. T. Harish Kumar,Adv. Mr. Rohit Sharma, Adv. Mr. Rounak Nayak, Adv. 2 Mr. O. P. Bhadani,Adv. UPON hearing the counsel the Court made the following O R D E R

List on 15.07.2016 as prayed for. (Ashwani Thakur) (Tapan Kr. Chakraborty) COURT MASTER COURT MASTER

Item No.43 1 REGISTRAR COURT. 2 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. M V RAMESH Petition(s) for Special Leave to Appeal (C) No(s).18468-18469/2015 THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (with office report) WITH SLP(C) No. 18470-18471/2015 (With Office Report) SLP(C) No. 21344/2015 (With Office Report) Date : 17/03/2016 These petitions were called on for hearing today. For Petitioner(s) Ms. Sudha Pal,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Navneet Dugar,Adv. Mr. T. Harish Kumar,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) Nos. 18468-18469 and 18470-18471/2015 The Ld. Counsel for the sole respondent has failed to file the counter affidavit within the period stipulated under the rules. Viewed, in that context, the matter shall be processed for listing before the Hon'ble Court, under the rules.

Item No.43 2 SLP(C) No. 21344/2015 The office report indicates that s ervice of notice is complete on the sole respondent but no one has entered appearance on his behalf. Viewed, in that context, the matter shall be processed for listing before the Hon'ble Court, under the rules. (M V RAMESH) Registrar MG

Listed on : 17.03.2016 Court No. : R- 2 Item no.       43 SECTION­III­A   IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS. 18468­69, 18470­71, 21344 of 2015 COMMISSIONER OF INCOME TAX, CHENNAI                      ...PETITIONER VERSUS M/S SANGHVI AND DOSHI ENTERPRISE           ...RESPONDENT OFFICE REPORT The matters above mentioned were listed before the Ld. Registrar's Court on 3 rd February, 2016, when the following Order was passed: - “ SLP(C) No.18468-18469 & 18470-18471/2015 Four weeks time as last chance is given to the sole respondentto file the counter affidavit. SLP(C) No.21344/2015 Four weeks time as last chance is given to the Ld.counsel for the petitioner to comply with the terms of the order dated 18.11.2015 of this Court in respect of the sole respondent. List the above matters on 17.03.2016 SLP (C) No. 19151/2015 Ld. Counsel for the sole respondent has failted to file the counter affidavit within the period stipulated under the rules. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. SLP(C) No. 19800/2015 Ld.counsel for the sole respondent has already filed the counter affidavit. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. ” SLP(C) Nos. 18468-18469 & 18470-18471 OF 2015 Iit is submitted that Counsel for respondent has not filed Counter affidavit so far in both matter.

SLP(C) Nos. 21344 OF 2015 It is submitted that AD Card duly stamp and signed has been received back from sole respondent but no one has entered appearance so far. The matters above mentioned are listed before the Ld. Registrar's Court with this office report. DATED THIS THE 16TH DAY OF MARCH 2016      ASSISTANT REGISTRAR Copy To: Mrs. Anil Katiyar, Advocate Mr. Senthil Jagadeesan, Advocate. ASSISTANT REGISTRAR PB 4

Item No.43 1 REGISTRAR COURT. 2 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. M V RAMESH Petition(s) for Special Leave to Appeal (C) No(s).18468-18469/2015 THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (with office report) WITH SLP(C) No. 18470-18471/2015 (With Office Report) SLP(C) No. 21344/2015 (With Office Report) Date : 17/03/2016 These petitions were called on for hearing today. For Petitioner(s) Ms. Sudha Pal,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Navneet Dugar,Adv. Mr. T. Harish Kumar,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) Nos. 18468-18469 and 18470-18471/2015 The Ld. Counsel for the sole respondent has failed to file the counter affidavit within the period stipulated under the rules.Signature Not Verified Viewed, in that context, the matter shall be processed for listingDigitally signed byMadhu GroverDate: 2016.03.17 before the Hon'ble Court, under the rules.16:57:59 SCTReason:Item No.43 2SLP(C) No. 21344/2015 The office report indicates that service of notice is completeon the sole respondent but no one has entered appearance on hisbehalf. Viewed, in that context, the matter shall be processed forlisting before the Hon'ble Court, under the rules.

(M V RAMESH) RegistrarMG

ITEM NO.61 REGISTRAR COURT. 2 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. M V RAMESH Petition(s) for Special Leave to Appeal (C) No(s). 18468-18469/2015 THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) WITH SLP(C) No. 18470-18471/2015 SLP(C) No. 19151/2015 SLP(C) No. 21344/2015 SLP(C) No. 19800/2015 (With Office Report) Date : 03/02/2016 These petitions were called on for hearing today. For Petitioner(s) Ms.Sudha Pal,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. T. Harish Kumar,Adv. Mr.Rohit Sharma,Adv. Mr. B. Subrahmanya Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No.18468-18469 & 18470-18471/2015 Four weeks time as last chance is given to the sole respondent to file the counter affidavit. … ...2

ITEM NO.61 -2- SC18468-18469/2015 SLP(C) No.21344/2015 Four weeks time as last chance is given to the Ld.counsel for the petitioner to comply with the terms of the order dated 18.11.2015 of this Court in respect of the sole respondent. List the above matters on 17.03.2016 SLP(C) No.19151/2015 Ld.counsel for the sole respondent has failed to file the counter affidavit within the period stipulated under the rules. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. SLP(C) No. 19800/2015 Ld.counsel for the sole respondent has already filed the counter affidavit. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. (M V RAMESH) Registrar SB

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS.  18468­69, 18470­71, 19151, 21344,  19800 OF 2015 COMMISSIONER OF INCOME TAX, CHENNAI ...PETITIONER                  VERSUS  M/S SANGHVI AND DOSHI ENTERPRISE           ...RESPONDENT         OFFICE REPORT The matters above­mentioned were listed before the Ld. Registrar's Court on 18 th  November, 2015, when he was pleased to pass the following order:­ “ SLP(C) No. 18468-18469/2015 & 18470-18471/2015 The sole respondent in each matter shall be at liberty to file the counter affidavit within a period of four weeks. SLP(C) No. 19151/2015 Four weeks time as last chance is given to the sole respondent to file the counter affidavit. SLP(C) No. 21344/2015 Ld.counsel for the petitioner is directed to take fresh steps in respect of the sole respondent within four weeks. List the matter again on 29.01.2016.” SLP NOS. 18468­69 OF 2015 AND 18470­71 OF 2015 It is submitted that Counsel for Respondent has not filed Counter affidavit so far in both matter. SLP NO. 19151 OF 2015 It is submitted that Counsel for Respondent has not filed Counter affidavit so far.  SLP NO. 21344 OF 2015 It is submitted that Counsel for Petitioner ha not taken any fresh steps to serve the unserved Respondent so far. SLP NO. 19800 OF 2015   It is submitted that Mr. B. Subramanya Prasad, Advocate has filed Vakalatnama and memo of appearance and counter affidavit on behalf of the sole respondent. Counsel for Petitioner has filed rejoinder affidavit on behalf of Petitioner.

The matters above­mentioned are listed before the Ld. Registrar's Court with this office report. DATED THIS THE  2ND DAY OF FEBRUARY, 2016 .                                 ASSISTANT REGISTRAR   Copy to:­     Mrs. Anil Katiyar, Advocate          Mr. T. Harish Kumar, Advocate  Mr. B. Subrahmanya Prasad, Advocate          ASSISTANT REGISTRAR ac3

LITEM NO.61 REGISTRAR COURT. 2 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. M V RAMESHPetition(s) for Special Leave to Appeal (C) No(s). 18468-18469/2015THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUSM/S SANGHVI AND DOSHI ENTERPRISE Respondent(s)WITHSLP(C) No. 18470-18471/2015SLP(C) No. 19151/2015SLP(C) No. 21344/2015SLP(C) No. 19800/2015(With Office Report) Date : 03/02/2016 These petitions were called on for hearing today.For Petitioner(s) Ms.Sudha Pal,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. T. Harish Kumar,Adv. Mr.Rohit Sharma,Adv. Mr. B. Subrahmanya Prasad,Adv. UPON hearing the counsel the Court made the following O R D E RSLP(C) No.18468-18469 & 18470-18471/2015Four weeks time as last chance is given to the sole respondentto file the counter affidavit. ⬠¦ ...2ITEM NO.61 -2- SC18468-18469/2015SLP(C) No.21344/2015Four weeks time as last chance is given to the Ld.counsel forthe petitioner to comply with the terms of the order dated 18.11.2015of this Court in respect of the sole respondent.List the above matters on 17.03.2016SLP(C) No.19151/2015Ld.counsel for the sole respondent has failed to file thecounter affidavit within the period stipulated under the rules.Viewed thus, the matter shall be processed for listing before theHon'ble Court as per rules.SLP(C) No. 19800/2015Ld.counsel for the sole respondent has already filed the counteraffidavit. Viewed thus, the matter shall be processed for listingbefore the Hon'ble Court as per rules. (M V RAMESH) RegistrarSB

ITEM NO.75 REGISTRAR COURT. 2 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. M V RAMESH Petition(s) for Special Leave to Appeal (C) No(s). 18468-18469/2015 THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) WITH SLP(C) No. 18470-18471/2015 SLP(C) No. 19151/2015 SLP(C) No. 21344/2015 SLP(C) No. 19800/2015 (With Office Report) Date : 18/11/2015 These petitions were called on for hearing today. For Petitioner(s) Ms.Pushpa Kishore,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr.Navnit Dagar,Adv. Mr. T. Harish Kumar,Adv. Mr. B. Subrahmanya Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 18468-18469/2015 & 18470-18471/2015 The sole respondent in each matter shall be at liberty to file the counter affidavit within a period of four weeks. … ......2

ITEM NO.75 -2- SLP(C) No. 19151/2015 Four weeks time as last chance is given to the sole respondent to file the counter affidavit. SLP(C) No. 21344/2015 Ld.counsel for the petitioner is directed to take fresh steps in respect of the sole respondent within four weeks. List the matter again on 29.01.2016. (M V RAMESH) Registrar SB

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS.  18468­69, 18470­71, 19151, 21344,  19800 OF 2015 COMMISSIONER OF INCOME TAX, CHENNAI ...PETITIONER                  VERSUS  M/S SANGHVI AND DOSHI ENTERPRISE           ...RESPONDENT         OFFICE REPORT The matters above­mentioned were listed before the Ld. Regisitrar's Court on 24 th August, 2015, when he was pleased to pass the following order:­ “ SLP(C) Nos. 18468-18469, 18470-18471 and 21344/2015 In each of the matters numbered above, await the return of the service of notice already issued to the sole respondent. SLP(C) No. 19151/2015 The sole respondent shall be at liberty to file the counter affidavit within a period of four weeks. SLP(C) No. 21344/2015 Await the return of the service of notice already issued to the sole respondent. List again on 18.11.2015.” SLP NOS. 18468­69 OF 2015 AND 18470­71 OF 2015 It is submitted that Mr. T. Harish Kumar, Advocate has on 26 th  August, 2015 filed Vakalatnama and memo of appearance on behalf of sole respondent in both the matters but he has not filed counter affidavit so far. SLP NO. 19151 OF 2015 It is submitted that pursuant of above mentioned order, Counsel for the respondent has not filed counter affidavit so far.  SLP NO. 21344 OF 2015 It is submitted that neither AD Card nor unserved cover containing  the notice has been received back in respect of sole respondent. Same of notice is not complete. SLP NO. 19800 OF 2015 The matter above­mentioned was listed before the Hon'ble Court on 5 th  October 2015, when the Hon'ble Court was pleased to pass the following order:­

“ The matter be listed along with SLP (C)Nos. 18468-18469 of 2015(@ SLP CC Nos. 10081-10082 of 2015). ” [[ The matter above­mentioned are listed before the Ld. Registrar's Court with this office report. DATED THIS THE  17TH DAY OF NOVEMBER , 2015.                                 ASSISTANT REGISTRAR   Copy to:­     Mrs. Anil Katiyar, Advocate          Mr. T. Harish Kumar, Advocate  Mr. B. Subrahmanya Prasad, Advocate          ASSISTANT REGISTRAR ac3

t ITEM NO.75 REGISTRAR COURT. 2 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. M V RAMESH Petition(s) for Special Leave to Appeal (C) No(s). 18468-18469/2015 THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) WITH SLP(C) No. 18470-18471/2015 SLP(C) No. 19151/2015 SLP(C) No. 21344/2015 SLP(C) No. 19800/2015 (With Office Report) Date : 18/11/2015 These petitions were called on for hearing today. For Petitioner(s) Ms.Pushpa Kishore,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr.Navnit Dagar,Adv. Mr. T. Harish Kumar,Adv. Mr. B. Subrahmanya Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 18468-18469/2015 & 18470-18471/2015Signature Not VerifiedDigitally signed bySushma Kumari BajajDate: 2015.11.18 The sole respondent in each matter shall be at liberty to file16:29:20 TLTReason: the counter affidavit within a period of four weeks. .........2ITEM NO.75 -2-SLP(C) No. 19151/2015 Four weeks time as last chance is given to the sole respondentto file the counter affidavit.SLP(C) No. 21344/2015 Ld.counsel for the petitioner is directed to take fresh steps inrespect of the sole respondent within four weeks. List the matter again on 29.01.2016.

(M V RAMESH) RegistrarSB

ITEM NO.4 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. 19800/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (With office report) Date : 05/10/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P. S. Narasimha, ASG. Mr. G. Krishna Kumar, Sr. Adv. Ms. Rekha Pandey, Adv. Mr. Rukhsana Chaudhary, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. Rohit Sharma, Adv. Mr. Amarjeet Singh, Adv. Mr. B. Subrahmanya Prasad, Adv. UPON hearing the counsel the Court made the following O R D E R The matter be listed along with SLP (C)Nos. 18468-18469 of 2015 (@ SLP CC Nos. 10081-10082 of 2015). (Nidhi Ahuja) (Renu Diwan) COURT MASTER COURT MASTER

Listed on:­ 5.10.2015 Court No. 14 Item No. 4 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 19800 OF 2015 COMMISSIONER OF INCOME TAX, MADURAI              ...PETITIONER VERSUS M/S. VISWAS PROMOTERS PVT. LTD.     ...RESPONDENT OFFICE REPORT The matter above mentioned was listed before the Hon'ble Court on 28 th  September, 2015, when the Hon'ble Court was pleased to pass the following Order:­ “Perused the letter circulated by the learned counsel for the respondent. The matter stands adjourned by a week in order to enable the respondent to file counter affidavit, as prayer for.” It is submitted for the information of the Hon'ble Court that pursuant to above Court's Order, Counsel for the Respondent has on 1 st  October, 2015 filed Counter Affidavit.  Copy of the same is being circulated herewith for the kind perusal of the Hon'ble Court. Service is complete. The matter above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 1ST DAY OF OCTOBER, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate  Mr. B. Subrahmanya Prasad, Advocate          ASSISTANT REGISTRAR rm4

" ITEM NO.4 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. 19800/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (With office report) Date : 05/10/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P. S. Narasimha, ASG. Mr. G. Krishna Kumar, Sr. Adv. Ms. Rekha Pandey, Adv. Mr. Rukhsana Chaudhary, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. Rohit Sharma, Adv. Mr. Amarjeet Singh, Adv. Mr. B. Subrahmanya Prasad, Adv. UPON hearing the counsel the Court made the following O R D E R The matter be listed along with SLP (C)Nos. 18468-18469 of 2015 (@ SLP CC Nos. 10081-10082 of 2015). (Nidhi Ahuja) (Renu Diwan) COURT MASTER COURT MASTERSignature Not VerifiedDigitally signed byASHWANI KUMARDate: 2015.10.1417:05:06 ISTReason:

ITEM NO.6 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 Petition(s) for Special Leave to Appeal (C) No. 19800/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (With office report) Date : 28/09/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P. S. Narasimha, ASG. Mr. Guru Krishan Kumar, Sr. Adv. Ms. Rekha Pandey, Adv. Ms. Rukhsana Chaudhary, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. B. Subrahmanya Prasad, Adv. UPON hearing the counsel the Court made the following O R D E R Perused the letter circulated by the learned counsel for the respondent. The matter stands adjourned by a week in order to enable the respondent to file counter affidavit, as prayed for. (Nidhi Ahuja) (Renu Diwan) COURT MASTER COURT MASTER

Listed on:­ 28.09.2015 Court No. 13 Item No.  6 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 19800 OF 2015 COMMISSIONER OF INCOME TAX, MADURAI              ...PETITIONER VERSUS M/S. VISWAS PROMOTERS PVT. LTD.     ...RESPONDENT OFFICE REPORT The matter above mentioned was listed before the Hon'ble Court on 7 th  September, 2015, when the Hon'ble Court was pleased to pass the following Order:­ “Counter affidavit be filed within two weeks. List the matter after two weeks.” It is submitted for the information of the Hon'ble Court that Counsel for the Respondent has not filed Counter Affidavit so far. Service is complete. The matter above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 22ND DAY OF SEPTEMBER, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate  Mr. B. Subrahmanya Prasad, Advocate          ASSISTANT REGISTRAR rm4

" ITEM NO.6 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 Petition(s) for Special Leave to Appeal (C) No. 19800/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (With office report) Date : 28/09/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P. S. Narasimha, ASG. Mr. Guru Krishan Kumar, Sr. Adv. Ms. Rekha Pandey, Adv. Ms. Rukhsana Chaudhary, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. B. Subrahmanya Prasad, Adv. UPON hearing the counsel the Court made the following O R D E R Perused the letter circulated by the learned counsel for the respondent. The matter stands adjourned by a week in order to enable the respondent to file counter affidavit, as prayed for. (Nidhi Ahuja) (Renu Diwan)Signature Not Verified COURT MASTER COURT MASTERDigitally signed byNarendra PrasadDate: 2015.09.3010:01:01 ISTReason:

ITEM NO.57 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). 19800/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (with office report) Date : 07/09/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P.S. Narasimha, ASG Mr. G. Krishan Kumar,Sr. Adv. Ms. Rekha Pandey, Adv. Ms. Rukhsana Chaudhary, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Rohit Sharma, Adv. Mr. Amarjeet Singh, Adv. Mr. B. Subrahmanya Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R Counter affidavit be filed within two weeks. List the matter after two weeks. (Ashwani Thakur) (Renu Diwan ) COURT MASTER COURT MASTER

SECTION IIIA   IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL  NO. 19800 OF 2015 THE COMMISSIONER OF INCOME TAX­MADURAI          ...PETITIONER VERSUS M/S VISHWAS PROMOTERS PVT. LTD.     ...RESPONDENT OFFICE REPORT The matter above­mentioned was listed before the Hon'ble Court on 10 th  July, 2015, when the Hon'ble Court was pleased to pass the following order:­ “ Delay condoned. Issue notice. Mr. B. Subrahmanya Prasad, Advocate-on-record accepts notice on behalf of the respondent. He says no counter affidavit need to be filed. List after four weeks. ” It is submitted for information of the Hon'ble Court that Mr. B. Subrahmanya Prasad, Advocate has on 4 th  August, 2015 filed Vakalatnama on behalf of the sole respondent and accordingly, notice was issued to the sole respondent through Mr. B. Subrahmanya Prasad, Advocate. Service of notice is complete. The matter above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 3RD DAY OF SEPTEMBER, 2015. ASSISTANT REGISTRAR Copy To:­ Mrs. Anil Katiyar, Advocate Mr. B. Subrahmanya Prasad, Advocate                      ASSISTANT REGISTRAR ac3

ITEM NO.57 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). 19800/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (with office report) Date : 07/09/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P.S. Narasimha, ASG Mr. G. Krishan Kumar,Sr. Adv. Ms. Rekha Pandey, Adv. Ms. Rukhsana Chaudhary, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Rohit Sharma, Adv. Mr. Amarjeet Singh, Adv. Mr. B. Subrahmanya Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R Counter affidavit be filed within two weeks. List the matter after two weeks. (Ashwani Thakur) (Renu Diwan)Signature Not Verified COURT MASTER COURT MASTERDigitally signed byASHWANI KUMARDate: 2015.09.0918:05:00 ISTReason: ITEM NO.57 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). 19800/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS

M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (with office report) Date : 07/09/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P.S. Narasimha, ASG Mr. G. Krishan Kumar,Sr. Adv. Ms. Rekha Pandey, Adv. Ms. Rukhsana Chaudhary, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Rohit Sharma, Adv. Mr. Amarjeet Singh, Adv. Mr. B. Subrahmanya Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R Counter affidavit be filed within two weeks. List the matter after two weeks. (Ashwani Thakur) (Renu Diwan)Signature Not Verified COURT MASTER COURT MASTERDigitally signed byASHWANI KUMARDate: 2015.09.0918:05:00 ISTReason:

ITEM NO.142 1 REGISTRAR COURT. 2 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. M K HANJURA Petition(s) for Special Leave to Appeal (C) No(s).18468-18469/2015 THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (with office report) WITH SLP(C) No. 18470-18471/2015 (With Office Report) SLP(C) No. 19151/2015 (With Office Report) SLP(C) No. 21344/2015 (With Office Report) Date : 24/08/2015 These petitions were called on for hearing today. For Petitioner(s) Mr. N.K. Neeraj,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. T. Harish Kumar,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) Nos. 18468-18469,18470-18471 and 21344/2015 In each of the matters numbered above, await the return of the service of notice already issued to the sole respondent.

ITEM NO.142 2 SLP(C) No. 19151/2015 The sole respondent shall be at liberty to file the counter affidavit within a period of four weeks. SLP(C) No. 21344/2015 Await the return of the service of notice already issued to the sole respondent. List again on 18.11.2015. (M K HANJURA) Registrar MG

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS. 18468­69, 18470­70, 19151 AND 21344 OF 2015 COMMISSIONER OF INCOME TAX, CHENNAI               ...PETITIONER                  VERSUS  M/S SANGHVI AND DOSHI ENTERPRISE            ...RESPONDENT      OFFICE REPORT SLP NOS. 18468­69 AND 18470­71 OF 2015 The matter above­mentioned were listed before the Hon'ble Court on 7 th  July, 2015, when the Hon'ble Court was pleased to pass the following order:­ “Delay condoned. Issue notice on issues other than those which are covered by the orders dated 28.04.2015 in SLP (C)No. 21662 of 2013 etc.” Accordingly, notice was issued to the sole respondent in both the matters through Registered Post on 1 st  August, 2015 and 29 th  July, 2015 respectively. Neither AD Card nor unserved cover containing the notice has been received back. Service of notice is not complete in both the matters. SLP NO. 19151 OF 2015 The matter above­mentioned was listed before the Hon'ble Court on 9 th  July, 2015, when the Hon'ble Court was pleased to pass the following order:­ “Delay condoned. Issue notice on issues other than those which are covered by the orders dated 28.04.2015 in SLP (C)No. 21662 of 2013 and connected matters. Tag with special leave petition arising out of CC Nos. 10081-10082 of 2015 and connected matter.” It is submitted that Mr. T. Harish Kumar, Advocate has on 9 th  July, 2015 filed Vakalatnama and caveat on behalf of the sole respondent and accordingly notice was issued to the sole respondent through Mr. T. Harish Kumar, Advocate. Service of notice is complete.

SLP NO. 21344 OF 2015 The matter above­mentioned was listed before the Hon'ble Court on 27 th  July, 2015, when the Hon'ble Court was pleased to pass the following order:­ “It is argued by learned Attorney General that the interpretation that is to be given to clause (a) to Section 80IB(10) for consideration and though this aspect has been raised the High Court has not decided the same in the impugned judgment. Delay condoned. Issue notice limited to above. Tag with SLP(C)...CC.No. 10081-10082/2015.” Accordingly, notice was issued to the sole respondent through Registered Post on 6 th  August, 2015. Neither AD Card nor unserved cover containing the notice has been received back. Service of notice is awaited. The matters above­mentioned are listed before the Ld. Registrar's Court for orders. DATED THIS THE 20TH DAY OF AUGUST, 2015.          ASSISTANT REGISTRAR  Copy to:­     Mrs. Anil Katiyar, Advocate                               Mr. T. Harish Kumar, Advocate         ASSISTANT REGISTRAR ac3

< ITEM NO.142 1 REGISTRAR COURT. 2 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. M K HANJURA Petition(s) for Special Leave to Appeal (C) No(s).18468-18469/2015 THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (with office report) WITH SLP(C) No. 18470-18471/2015 (With Office Report) SLP(C) No. 19151/2015 (With Office Report) SLP(C) No. 21344/2015 (With Office Report) Date : 24/08/2015 These petitions were called on for hearing today. For Petitioner(s) Mr. N.K. Neeraj,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. T. Harish Kumar,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) Nos. 18468-18469,18470-18471 and 21344/2015Signature Not VerifiedDigitally signed byMadhu GroverDate: 2015.08.25 In each of the matters numbered above, await the return of the15:07:03 SCTReason: service of notice already issued to the sole respondent.ITEM NO.142 2SLP(C) No. 19151/2015 The sole respondent shall be at liberty to file the counteraffidavit within a period of four weeks.SLP(C) No. 21344/2015 Await the return of the service of notice already issued tothe sole respondent.

List again on 18.11.2015. (M K HANJURA) RegistrarMG

ITEM NO.15 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 Petition(s) for Special Leave to Appeal (C)......CC No(s). 12260/2015 (Arising out of impugned final judgment and order dated 01/10/2014 in ITA No. 836/2012 passed by the High Court Of Bombay) COMMISSIONER OF INCOME TAX, CENTRAL PUNE Petitioner(s) VERSUS SHREE OSTWAL BUILDERS LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 27/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mukul Rohtgi,AG. Mr. Guru Krishna Kumar,Sr.Adv. Mr. Rajiv Nanda,Adv. Mr. Ritesh Kumar,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R It is argued by learned Attorney General that the interpretation that is to be given to clause (a) to Section 80IB(10) for consideration and though this aspect has been raised the High Court has not decided the same in the impugned judgment. Delay condoned. Issue notice limited to above. Tag with SLP(C)...CC.No. 10081-10082/2015. (SUMAN WADHWA) AR-cum-PS (SUMAN JAIN) COURT MASTER

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12260 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) COMMISSIONER OF INCOME TAX, CENTRAL PUNE ...PETITIONER VERSUS SHREE OSTWAL BUILDER LTD. ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the impugned Judgment and final Order dated 1 st  October, 2014 of the High Court of Judicature at Bombay in ITA No. 836 of 2012 and is barred by time by 65 days.  The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that SLP(C) No. 16627 of 2012 @CC No. 8623 of 2012  entitled “C.I.T PUNE vs M/S BRAHMA ASSOCIATES” arising from similar issue which was listed with group of matters before the Hon'ble Court on 28 th April, 2015 when the Hon'ble Court has disposed of the same. (Copy of the Order dated 28 th April, 2015 is enclosed herewith for reference.)  It is further submitted that Counsel for the petitioner has filed a  additional documents as per undertaking letter.  Copy of the same has been included in the paper books. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 21ST DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

¤ ITEM NO.15 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 Petition(s) for Special Leave to Appeal (C)......CC No(s). 12260/2015 (Arising out of impugned final judgment and order dated 01/10/2014 in ITA No. 836/2012 passed by the High Court Of Bombay) COMMISSIONER OF INCOME TAX, CENTRAL PUNE Petitioner(s) VERSUS SHREE OSTWAL BUILDERS LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 27/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mukul Rohtgi,AG. Mr. Guru Krishna Kumar,Sr.Adv. Mr. Rajiv Nanda,Adv. Mr. Ritesh Kumar,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R It is argued by learned Attorney General that the interpretation that is to be given to clause (a) to Section 80IB(10) for consideration and though this aspect has been raised the High Court has not decided the same in the impugned judgment. Delay condoned. Issue notice limited to above.Signature Not Verified Tag with SLP(C)...CC.No. 10081-10082/2015.Digitally signed bySuman WadhwaDate: 2015.08.0112:53:56 ISTReason: (SUMAN WADHWA) (SUMAN JAIN) AR-cum-PS COURT MASTER

REVISED ITEM NO.5 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 Petition(s) for Special Leave to Appeal (C)......CC No(s). 6972/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 10/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. G.Krishna Kumar, Sr. Adv. Ms. Rukhsana Choudhury, Adv. Ms. Rekha Pandey, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Rohit Sharma, Adv. Mr. B. Subrahmanya Prasad, AOR. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. B. Subrahmanya Prasad, Advocate-on-record accepts notice on behalf of the respondent. He says no counter affidavit needs to be filed. List after four weeks. (Ashok Raj Singh) (Suman Jain) Court Master Court Master

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 6972 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) THE COMMISSIONER OF INCOME TAX­MADURAI,    ....PETITIONER VERSUS M/S VISHWAS PROMOTERS' PVT. LTD. ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the order dated 12th November, 2014 of the High Court of Judicature at Madras in T.C.A. No. 98 of 2014 and is barred by time by 18 days. The Counsel for petitioner has filed Application for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the S.L.P. No. 18025 of 2013 entitled “C.I.T. vs VISWAS PROMOTERS PVT. LTD. ” as both are arising from relied upon judgment by High Court which was listed before the Hon'ble Court on 28 th April, 2015 alongwtih group of matters, when the Hon'ble Court has disposed of the same. (Copy of the order dated 28 th April, 2015 is enclosed herewith for reference). It is further submitted that Counsel for the Petitioner has filed Additional documents as per undertaking letter. Copy of the same is being circulated herewith for the kind perusal of the Hon'ble Court. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 3RD DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ac3 ASSISTANT REGISTRAR

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 6972 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) THE COMMISSIONER OF INCOME TAX­MADURAI,    ....PETITIONER VERSUS M/S VISHWAS PROMOTERS' PVT. LTD. ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the order dated 12th November, 2014 of the High Court of Judicature at Madras in T.C.A. No. 98 of 2014 and is barred by time by 18 days. The Counsel for petitioner has filed Application for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the S.L.P. No. 18025 of 2013 entitled “C.I.T. vs VISWAS PROMOTERS PVT. LTD. ” as both are arising from relied upon judgment by High Court which was listed before the Hon'ble Court on 28 th April, 2015 alongwtih group of matters, when the Hon'ble Court has disposed of the same. (Copy of the order dated 28 th April, 2015 is enclosed herewith for reference). It is further submitted that Counsel for the Petitioner has filed Additional documents as per undertaking letter. Copy of the same is being circulated herewith for the kind perusal of the Hon'ble Court. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 3RD DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ac3 ASSISTANT REGISTRAR

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 6972 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) THE COMMISSIONER OF INCOME TAX­MADURAI,    ....PETITIONER VERSUS M/S VISHWAS PROMOTERS' PVT. LTD. ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the order dated 12th November, 2014 of the High Court of Judicature at Madras in T.C.A. No. 98 of 2014 and is barred by time by 18 days. The Counsel for petitioner has filed Application for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the S.L.P. No. 18025 of 2013 entitled “C.I.T. vs VISWAS PROMOTERS PVT. LTD. ” as both are arising from relied upon judgment by High Court which was listed before the Hon'ble Court on 28 th April, 2015 alongwtih group of matters, when the Hon'ble Court has disposed of the same. (Copy of the order dated 28 th April, 2015 is enclosed herewith for reference). It is further submitted that Counsel for the Petitioner has filed Additional documents as per undertaking letter. Copy of the same is being circulated herewith for the kind perusal of the Hon'ble Court. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 3RD DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ac3 ASSISTANT REGISTRAR

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 6972 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) THE COMMISSIONER OF INCOME TAX­MADURAI,    ....PETITIONER VERSUS M/S VISHWAS PROMOTERS' PVT. LTD. ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the order dated 12th November, 2014 of the High Court of Judicature at Madras in T.C.A. No. 98 of 2014 and is barred by time by 18 days. The Counsel for petitioner has filed Application for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the S.L.P. No. 18025 of 2013 entitled “C.I.T. vs VISWAS PROMOTERS PVT. LTD. ” as both are arising from relied upon judgment by High Court which was listed before the Hon'ble Court on 28 th April, 2015 alongwtih group of matters, when the Hon'ble Court has disposed of the same. (Copy of the order dated 28 th April, 2015 is enclosed herewith for reference). It is further submitted that Counsel for the Petitioner has filed Additional documents as per undertaking letter. Copy of the same is being circulated herewith for the kind perusal of the Hon'ble Court. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 3RD DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ac3 ASSISTANT REGISTRAR

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 6972 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) THE COMMISSIONER OF INCOME TAX­MADURAI,    ....PETITIONER VERSUS M/S VISHWAS PROMOTERS' PVT. LTD. ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the order dated 12th November, 2014 of the High Court of Judicature at Madras in T.C.A. No. 98 of 2014 and is barred by time by 18 days. The Counsel for petitioner has filed Application for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the S.L.P. No. 18025 of 2013 entitled “C.I.T. vs VISWAS PROMOTERS PVT. LTD. ” as both are arising from relied upon judgment by High Court which was listed before the Hon'ble Court on 28 th April, 2015 alongwtih group of matters, when the Hon'ble Court has disposed of the same. (Copy of the order dated 28 th April, 2015 is enclosed herewith for reference). It is further submitted that Counsel for the Petitioner has filed Additional documents as per undertaking letter. Copy of the same is being circulated herewith for the kind perusal of the Hon'ble Court. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 3RD DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ac3 ASSISTANT REGISTRAR

´ REVISED ITEM NO.5 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 Petition(s) for Special Leave to Appeal (C)......CC No(s). 6972/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TC No. 98/2014 passed by the High Court Of Madras) COMMISSIONER OF INCOME TAX-MADURAI, TAMILNADU Petitioner(s) VERSUS M/S. VISWAS PROMOTERS PVT. LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 10/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. G.Krishna Kumar, Sr. Adv. Ms. Rukhsana Choudhury, Adv. Ms. Rekha Pandey, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Rohit Sharma, Adv. Mr. B. Subrahmanya Prasad, AOR. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. B. Subrahmanya Prasad, Advocate-on-record accepts notice on behalf of the respondent. He says no counter affidavit needs to be filed.Signature Not Verified List after four weeks.Digitally signed by DeepakMansukhaniDate: 2015.08.18 14:15:57ISTReason: DSC of Mr. DeepakMansukhani is being used byMr. Ashok Raj Singh, CM (Ashok Raj Singh) (Suman Jain) Court Master Court Master

ITEM NO.5 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 PROCEEDINGS Petition for Special Leave to Appeal (C)......of 2015 CC No. 1999/2014 (Arising out of impugned final judgment and order dated 02/11/2012 in TC No. 584/2011 passed by the High Court Of Madras) COMMISSIONER INCOME TAX, CHENNAI Petitioner(s) VERSUS MAHALAKSHMI HOUSING Respondent(s) (With appln. (s) for c/delay in filing SLP and c/delay in refiling SLP and office report) Date :09/07/2015 This petition was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE AMITAVA ROY For Petitioner(s) Mr. Maninder Singh, ASG Mr. Zoheb Hossain, Adv. Ms. Anita Sahani, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. T. Harish Kumar,Adv. Mr. Vivekanandan, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice on the issues other than those which are covered by order dated 28.04.2015 in SLP(C) No. 21662 of 2013 and connected matters. Tag with special leave petition arising out of CC Nos. 10081-10082 of 2015 and connected matter. [ Charanjeet Kaur ] [ Vinod Kulvi ] A.R.-cum-P.S. Asstt. Registrar

° ITEM NO.5 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 PROCEEDINGS Petition for Special Leave to Appeal (C)......of 2015 CC No. 1999/2014 (Arising out of impugned final judgment and order dated 02/11/2012 in TC No. 584/2011 passed by the High Court Of Madras) COMMISSIONER INCOME TAX, CHENNAI Petitioner(s) VERSUS MAHALAKSHMI HOUSING Respondent(s) (With appln. (s) for c/delay in filing SLP and c/delay in refiling SLP and office report) Date :09/07/2015 This petition was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE AMITAVA ROY For Petitioner(s) Mr. Maninder Singh, ASG Mr. Zoheb Hossain, Adv. Ms. Anita Sahani, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. T. Harish Kumar,Adv. Mr. Vivekanandan, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice on the issues other than those which are covered by order dated 28.04.2015 in SLP(C) No. 21662 of 2013 and connected matters. Tag with special leave petition arising out ofSignature Not Verified CC Nos. 10081-10082 of 2015 and connected matter.Digitally signed byCharanjeet KaurDate: 2015.07.0916:35:30 ISTReason: [ Charanjeet Kaur ] [ Vinod Kulvi ] A.R.-cum-P.S. Asstt. Registrar

ITEM NO.5 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 Petition(s) for Special Leave to Appeal (C)...... CC Nos. 10081-10082/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TCA No. 662/2014 and TCA No. 663/2014 passed by the High Court Of Madras) THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 12075-12076/2015 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 07/07/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Maninder Singh, ASG. Mr. S. A. Haseeb, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice on issues other than those which are covered by the orders dated 28.04.2015 in SLP (C)No. 21662 of 2013 etc. (Nidhi Ahuja) (Tapan Kumar Chakraborty) COURT MASTER COURT MASTER

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 10081­82 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1­2 (Application for condonation of delay in filing Special Leave Petition) THE COMMISSIONER OF INCOME TAX, CHENNAI   ....PETITIONER VERSUS M/S SANGHVI AND DOSHI ENTERPRISE            ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned are filed against the common final impugned judgment and order dated 12 th November , 2014 of the High Court of Judicature at Bombay in TCA No. 662 and 663 of 2014 and is barred by time by 65 days. The Counsel for the petitioner has filed application for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that Special Leave Petition (C) No. 21662 of 2013 @ Special Leave Petition (C) No... CC 11880 of 2013 entitled “C.I.T. vs M/S SANGHVI & DOSHI ENTERPRISE ” relied upon order and between the same parties was listed before the Hon'ble Court 28 th April, 2015 alongwith group of matters, when the Hon'ble Court has disposed of the same. Copy of order dated 28 th April, 2015 is enclosed herewith for reference. The matters alongwith applications above-mentioned are listed before the Hon'ble Court with this office report. DATED THIS THE 08TH DAY OF JUNE, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO... CC 12075­76 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1­2 (Application for condonation of delay in filing Special Leave Petition) COMMISSIONER OF INCOME TAX ­ CHENNAI   ....PETITIONER VERSUS M/S MAHALAXMI BUILDER CHENNAI ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned are filed against the final common final impugned judgment and order dated 12th November, 2014 of the High Court of Judicature at Madras in TCA No. 794-795 of 2014 and is barred by time by 105 days. The Counsel for the petitioner has filed application for condonation of delay filing in Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the instant matters has been tagged with Special Leave Petition (C) No... CC No. 10081-82 of 2015 entitled “THE COMMISSIONER OF INCOME TAX CHENNAI vs M/S SANGHVI AND DOSHI ENTERPRISE . ” as both are arising from common followed judgment. The matters alongwith applications above-mentioned are listed before the Hon'ble Court with this office report. DATED THIS THE 27TH DAY OF JUNE, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

æ ITEM NO.5 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 Petition(s) for Special Leave to Appeal (C)...... CC Nos. 10081-10082/2015 (Arising out of impugned final judgment and order dated 12/11/2014 in TCA No. 662/2014 and TCA No. 663/2014 passed by the High Court Of Madras) THE COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS M/S SANGHVI AND DOSHI ENTERPRISE Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 12075-12076/2015 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 07/07/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Maninder Singh, ASG. Mr. S. A. Haseeb, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice on issues other than those which are covered by the orders dated 28.04.2015 in SLP (C)No. 21662 of 2013 etc.Signature Not VerifiedDigitally signed byGulshan Kumar AroraDate: 2015.07.0817:24:11 ISTReason: (Nidhi Ahuja) (Tapan Kumar Chakraborty) COURT MASTER COURT MASTER