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COMMISSIONER OF INCOME TAX, AHMEDABAD-III v. NIRMA LTD.

Supreme Court of India | Diary 10201/2015

Status

ROP - of Main Case

Decided On

29-04-2024

Bench

HON'BLE MR. JUSTICE ABHAY S. OKA and HON'BLE MR. JUSTICE UJJAL BHUYAN

Petitioner

COMMISSIONER OF INCOME TAX, AHMEDABAD-III

Respondent

NIRMA LTD.

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Full Judgment Text

ITEM NO.54 COURT NO.7 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.20485/2015 (Arising out of impugned final judgment and order dated 02-09-2014 in TA No. 358/2014 passed by the High Court Of Gujarat at Ahmedabad) COMMISSIONER OF INCOME TAX, AHMEDABAD-III Petitioner(s) VERSUS NIRMA LTD. Respondent(s) Date : 29-04-2024 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. N. Venkatraman, Ld. ASG Mr. Shashank Bajpai, Adv. Mr. V. Chandrashekara Bharathi, Adv. Mr. Moh. Akhil, Adv. Mr. Digvijay Dam, Adv. Ms. Sunita Sharma, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Raj Bahadur Yadav, Adv. Mrs. Bharti, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Amar Dave, Sr. Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Mr. Bharat Sood, Adv. Ms. Miranda Solaman, Adv. UPON hearing the counsel the Court made the following O R D E R The learned counsel appearing for the petitioner states that there is no reason to dispute the tax effect calculation submitted by the learned counsel appearing for the respondent. The tax 1

effect is below the threshold limits. Therefore, the Special Leave Petition is disposed of. However, question of law, if any, is kept open. Pending application(s), if any, shall stand disposed of. (KAVITA PAHUJA) (AVGV RAMU) COURT MASTER (SH) COURT MASTER (NSH) 2

ITEM NO.64 COURT NO.8 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 20485/2015 (Arising out of impugned final judgment and order dated 02-09-2014 in TA No. 358/2014 passed by the High Court Of Gujarat At Ahmedabad) COMMISSIONER OF INCOME TAX, AHMEDABAD-III Petitioner(s) VERSUS NIRMA LTD. Respondent(s) Date : 11-03-2024 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Parties Mr. N. Venkatraman, ASG Ms. Sunita Sharma, Adv. Mr. Shashank Bajpai, Adv. Mr. Naranjay Mahapatra, Adv. Mr. Digvijay D., Adv. Mr. Md. Akhil, Adv. Mrs. Bharathi, Adv. Mr. V. Chandra Shekhar, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR Mr. Amar Dave, Sr. Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Mr. Bharat Sood, Adv. Ms. Miranda Solaman, Adv. UPON hearing the counsel the Court made the following O R D E R We grant time to the petitioner till 29.04.2024 to tell the Court about the tax effect involved in the special leave petition. No further time shall be granted. List on 29.04.2024. (POOJA SHARMA) (AVGV RAMU) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.62 COURT NO.7 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 20485/2015 (Arising out of impugned final judgment and order dated 02-09-2014 in TA No. 358/2014 passed by the High Court of Gujarat at Ahmedabad) COMMISSIONER OF INCOME TAX, AHMEDABAD-III Petitioner(s) VERSUS NIRMA LTD. Respondent(s) Date : 26-02-2024 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. Shashank Bajpai,Adv. Mr. V.C.Bharathi,Adv. Mr. Mohd.Akhil,Adv. Mr. Digvijay Dam,Adv. Mr. Navanjay Mahapatra,Adv. Ms. Sunita Sharma,Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Mr. Bharat Sood, Adv. Ms. Miranda Solaman, Adv. UPON hearing the counsel the Court made the following O R D E R The learned counsel appearing for the petitioner seeks time to make verification in terms of the earlier order. List on 11 th March, 2024. (ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER

ITEM NO.66 COURT NO.7 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 20485/2015 (Arising out of impugned final judgment and order dated 02-09-2014 in TA No. 358/2014 passed by the High Court of Gujarat at Ahmedabad) COMMISSIONER OF INCOME TAX, AHMEDABAD-III Petitioner(s) VERSUS NIRMA LTD. Respondent(s) Date : 16-02-2024 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. V.Chandra Shekhar Bharti,Adv. Ms. Sunita Sharma,Adv. Mr. Md.Akhil,Adv. Mr. Digvijay Dam,Adv. Mr. Navanjay Mahapatra,Adv. Mr. Shashank Bajpai,Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Amar Dave, Sr. Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Mr. Bharat Sood, Adv. Ms. Miranda Solaman, Adv. UPON hearing the counsel the Court made the following O R D E R The learned counsel appearing for the respondent states that tax effect calculation is below the threshold. List on 26 th February, 2024 under the caption of "Directions". (ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER

ITEM NO.23 COURT NO.9 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). 12091/2015 (Arising out of impugned final judgment and order dated 02/09/2014 in TA No. 358/2014 passed by the High Court of Gujarat at Ahmedabad) COMMISSIONER OF INCOME TAX-III, AHMEDABAD Petitioner(s) VERSUS NIRMA LTD., AHMEDABAD Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) Date : 16/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE S.A. BOBDE For Petitioner(s) Mr. Ranjit Kumar, SG Mr. D.L. Chidananda, Adv. Mr. S.N. Bhat, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Amar Dave, Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. P.S. Sudheer, learned counsel accepts notice on behalf of the sole respondent. Tag with Civil Appeal No.7217 of 2010. (SANJAY KUMAR-I) (JASWINDER KAUR) COURT MASTER COURT MASTER

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12091 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) COMMISSIONER OF INCOME TAX­III, AHMEDABAD ...PETITIONER VERSUS NIRMA LTD., AHMEDABAD ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and final Order dated 2 nd  September, 2014 of the High Court of Judicature at Ahmedabad in TA No. 358 of 2014 and is barred by time by 98 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 CC No. 12872 of 2014  entitled “THE COMMISSIONER OF INCOME TAX­ AHMEDABAD­III vs NIRMA LTD.” filed between same parties arising from similar issue is pending which was listed before the Hon'ble Court on 22 nd  August, 2014 when the Hon'ble Court has directed to tag the matter with Civil Appeal No. 7217 of 2010 (Copy of the Order dated 22 nd  August, 2014 is enclosed herewith for reference.)  The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 13TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate  Ms. P. S. Sudheer, Advocate          ASSISTANT REGISTRAR rm4

( ITEM NO.23 COURT NO.9 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). 12091/2015 (Arising out of impugned final judgment and order dated 02/09/2014 in TA No. 358/2014 passed by the High Court of Gujarat at Ahmedabad) COMMISSIONER OF INCOME TAX-III, AHMEDABAD Petitioner(s) VERSUS NIRMA LTD., AHMEDABAD Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) Date : 16/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE S.A. BOBDE For Petitioner(s) Mr. Ranjit Kumar, SG Mr. D.L. Chidananda, Adv. Mr. S.N. Bhat, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Amar Dave, Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. P.S. Sudheer, learned counsel accepts notice on behalf of the sole respondent. Tag with Civil Appeal No.7217 of 2010.Signature Not VerifiedDigitally signed bySanjay KumarDate: 2015.07.2017:54:57 ISTReason: (SANJAY KUMAR-I) (JASWINDER KAUR) COURT MASTER COURT MASTER

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