COMMISSIONER OF INCOME TAX 17 v. M/S SANE AND DOSHI ENTERPRISES

ITEM NO.38 1 REGISTRAR COURT. 2 SECTION III 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. MANOJ JAIN Civil Appeal No(s). 58/2017 COMMISSIONER OF INCOME TAX-12 Appellant(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (Only C.A. Nos. 61/2017, 59/2017, 63/2017, 60/2017 & 4647/2018 are to be listed before the Ld. Registrar's Court) WITH C.A. No. 61/2017 (III) C.A. No. 59/2017 (III) C.A. No. 63/2017 (III) C.A. No. 60/2017 (III) C.A. No. 4647/2018 (III) Date : 09-08-2018 These appeals were called on for hearing today. For Appellant(s) Mrs. Anil Katiyar, AOR Mr. Om Prakash,Adv. For Respondent(s) Mr. Neel Kamal Mishra,Adv. Mr. Jatin Zaveri, AOR UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 59, 60, 61 and 63/2017 Ld. Counsel for the appellant has failed to file affidavit of valuation and deficit court fee despite grant of last chance. Viewed in that context, the matters be processed for listing before the Hon'ble Judge in Chambers for further directions. Await orders. List thereafter.

ITEM NO.38 2 C.A. No. 4647/2018 Learned counsel for appellant shall within a period of four weeks’ file affidavit of valuation along with required court fee. List again on 27.9.2018. MANOJ JAIN Registrar MG

ITEM NO.44           REGISTRAR COURT. 2              SECTION III                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. SANJAY PARIHAR Civil Appeal  No(s).  58/2017 COMMISSIONER OF INCOME TAX­12                      Appellant(s)                                 VERSUS M/S SANE & DOSHI ENTERPRISES                       Respondent(s)   WITH C.A. No. 61/2017 (III)  C.A. No. 59/2017 (III)  C.A. No. 63/2017 (III)  C.A. No. 60/2017 (III)  C.A. No. 65/2017 (III)  C.A. No. 62/2017 (III)  C.A. No. 64/2017 (III)  C.A. No. 4647/2018 (III) (FOR ADMISSION and I.R. and IA No.49708/2018­CONDONATION OF DELAY  IN FILING)   Date : 17­05­2018 This appeal was called on for hearing today. For Appellant(s)    Mr.A.Deb Kumar,Adv.                     Mrs. Anil Katiyar, AOR                     For Respondent(s)   Mr.Mohit D.Ram,Adv.                     Mr. Jatin Zaveri, AOR                                UPON hearing the counsel the Court made the following                              O R D E R ………...2

ITEM NO.44                 ­2­ Civil Appeal  No(s).  58/201765/2017, 62/2017 & 64/2017  Ld.counsel for the parties have not filed the statement of case within the statutory period. Viewed thus, the matter shall be processed for listing before the Hon'ble Court as per rules. C.A. No. 61/2017, 59/2017, 63/2017 & 60/2017 Ld.counsel for the appellant shall file the affidavit of valuation with the required court fee within four weeks as last chance. C.A. No. 4647/2018 Await certificate of service in respect of sole respondent from the concerned High Court. List the matter again on 09.08.2018.                                                 SANJAY PARIHAR                                                      Registrar SB

ITEM NO.36 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). 10210/2018 (Arising out of impugned final judgment and order dated 02-08-2017 in ITA No. 527/2015 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX 17 Petitioner(s) VERSUS M/S SANE AND DOSHI ENTERPRISES Respondent(s) (FOR ADMISSION and I.R. and IA No.49708/2018-CONDONATION OF DELAY IN FILING) Date : 17-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Ms. Niranjana Singh,Adv. Ms. Anita Sahani,Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag with C.A. No.58/2017. (NARENDRA PRASAD) (RENU DIWAN) COURT MASTER ASSISTANT REGISTRAR

1 ITEM NO.47 COURT NO.7 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). 24609/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 6232/2010 passed by the High Court Of Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) WITH SLP(C) No. 27137/2015 (with Interim Relief and Office Report) SLP(C) No. 27908/2015 (with Interim Relief and Office Report) SLP(C) No. 27636/2015 (with Office Report) SLP(C) No. 27346/2015 (with Interim Relief and Office Report) SLP(C) No. 28460/2015 (with Interim Relief and Office Report) SLP(C) No. 30554/2015 (with Office Report) SLP(C) No. 27914/2015 (with Interim Relief and Office Report) Date : 03/01/2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Ranjit Kumar, Solicitor General Ms. Anita Sahani, Adv. Mr. Balaji Srinivasan, Adv. Ms. Srishti Govil, Adv. Ms. Vaishnavi Subrahmanyam, Adv. Mr. Arunava Mukherjee, Adv. Ms. Pratiksha Mishra, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. S. C. Tiwari, Adv. Mr. Jatin Zaveri, Adv. Mr. Neel Kamal Mishra, Adv.

2 UPON hearing counsel the Court made the following O R D E R Leave granted. (Jayant Kumar Arora) Court Master (Renu Diwan) Assistant Registrar

21ITEM NO.47 COURT NO.7 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). 24609/2015(Arising out of impugned final judgment and order dated 09/04/2015in ITA No. 6232/2010 passed by the High Court Of Bombay)COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUSM/S SANE & DOSHI ENTERPRISES Respondent(s)WITHSLP(C) No. 27137/2015(with Interim Relief and Office Report)SLP(C) No. 27908/2015(with Interim Relief and Office Report)SLP(C) No. 27636/2015(with Office Report)SLP(C) No. 27346/2015(with Interim Relief and Office Report)SLP(C) No. 28460/2015(with Interim Relief and Office Report)SLP(C) No. 30554/2015(with Office Report)SLP(C) No. 27914/2015(with Interim Relief and Office Report)Date : 03/01/2017 These petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMANFor Petitioner(s) Mr. Ranjit Kumar, Solicitor General Ms. Anita Sahani, Adv. Mr. Balaji Srinivasan, Adv. Ms. Srishti Govil, Adv. Ms. Vaishnavi Subrahmanyam, Adv. Mr. Arunava Mukherjee, Adv. Ms. Pratiksha Mishra, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. S. C. Tiwari, Adv. Mr. Jatin Zaveri, Adv. Mr. Neel Kamal Mishra, Adv.2UPON hearing counsel the Court made the following O R D E R Leave granted. (Jayant Kumar Arora)Court Master (Renu Diwan)Assistant Registrar

ITEM NO.85 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). 24609/2015 COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) WITH SLP(C) No. 27137/2015 Interim Relief and Office Report) SLP(C) No. 27908/2015 Interim Relief and Office Report) SLP(C) No. 27636/2015 Office Report) SLP(C) No. 27346/2015 Interim Relief and Office Report) SLP(C) No. 28460/2015 Interim Relief and Office Report) SLP(C) No. 30554/2015 Office Report) SLP(C) No. 27914/2015 Interim Relief and Office Report) Date : 27/04/2016 This petition was called on for hearing today. For Petitioner(s) Mr. Amarjeet Singh, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Neel Kamal Mishra, Adv. Mr. Jatin Zaveri,Adv. UPON hearing the counsel the Court made the following O R D E R Sole respondent in all the matters has filed counter affidavit.

Item No.85 -2- All the matters stand complete. Registry to process to list the same before the Hon'ble Court, as per rules. (PAWAN DEV KOTWAL) Registrar

Listed on:­ 27.04.2016            Court:­    R­ 1                 Item no.    85 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NOS.  24609, 27137, 27908, 27636, 27346, 28460, 30554 & 27914 of 2015 COMMISSIONER OF INCOME TAX­12                ...PETITIONER VERSUS M/S SANE & DOSHI ENTERPRISES       ...RESPONDENT The matters above mentioned were listed before the Ld Registar's Court on 12 th February, 2016, when the following order was passed:­ “ SLP(C) No. 24609/2015 Four weeks' time, as last opportunity, is granted to the sole respondent for filing counter affidavit. SLP(C) No. 27137, 27908, 27636, 27346, 28460 and 30554/2015 Four weeks' time is granted to the sole respondent for filing counter affidavit. SLP(C) No. 27914/2015 Await service of the sole respondent. List again on 27.4.2016.” It is submitted that Mr. Jatin Zaveri, Advocate has filed vakalatnama & counter affidavit in all the matters above­mentined.  Service is complete. SLP(C) No. 27914 of 2015 It is submitted that Mr. Jatin Zaveri, Advocate has on 16th February, 2016 filed vakalatnama & counter affidavit. Service is Complete. The matters above­mentioned are listed before the Ld. Registrar's Court with office Report. DATED THIS THE 25TH DAY OF APRIL, 2016. ASSISTANT REGISTRAR COPY TO:  Mrs. Anil Katiyar, Advocate Mr. Jatin Zaveri, Advocate PB4 ASSISTANT REGISTRAR

Ü ITEM NO.85 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). 24609/2015 COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) WITH SLP(C) No. 27137/2015 Interim Relief and Office Report) SLP(C) No. 27908/2015 Interim Relief and Office Report) SLP(C) No. 27636/2015 Office Report) SLP(C) No. 27346/2015 Interim Relief and Office Report) SLP(C) No. 28460/2015 Interim Relief and Office Report) SLP(C) No. 30554/2015 Office Report) SLP(C) No. 27914/2015 Interim Relief and Office Report) Date : 27/04/2016 This petition was called on for hearing today. For Petitioner(s) Mr. Amarjeet Singh, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Neel Kamal Mishra, Adv. Mr. Jatin Zaveri,Adv.Signature Not VerifiedDigitally signed byHema JoshiDate: 2016.04.27 UPON hearing the counsel the Court made the following17:37:04 ISTReason: O R D E R Sole respondent in all the matters has filed counter affidavit.Item No.85 -2- All the matters stand complete. Registry to process to list the same before the Hon'ble

Court, as per rules. (PAWAN DEV KOTWAL) Registrar

ITEM NO.78 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). 24609/2015 COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) WITH SLP(C) No. 27137/2015 (With Interim Relief and Office Report) SLP(C) No. 27908/2015 (With Interim Relief and Office Report) SLP(C) No. 27636/2015 (With Office Report) SLP(C) No. 27346/2015 (With Interim Relief and Office Report) SLP(C) No. 28460/2015 (With Interim Relief and Office Report) SLP(C) No. 30554/2015 (With Office Report) SLP(C) No. 27914/2015 (With Interim Relief and Office Report) Date : 12/02/2016 This petition was called on for hearing today. For Petitioner(s) Mr. H.K. Naik, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Neel Kamal Mishra, Adv. Mr. Jatin Zaveri,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 24609/2015 Four weeks' time, as last opportunity, is granted to the sole respondent for filing counter affidavit.

Item No.78 -2- SLP(C) No. 27137, 27908, 27636, 27346, 28460 and 30554/2015 Four weeks' time is granted to the sole respondent for filing counter affidavit. SLP(C) No. 27914/2015 Await service of the sole respondent. List again on 27.4.2016. (PAWAN DEV KOTWAL) Registrar

ú ITEM NO.78 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). 24609/2015 COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) WITH SLP(C) No. 27137/2015 (With Interim Relief and Office Report) SLP(C) No. 27908/2015 (With Interim Relief and Office Report) SLP(C) No. 27636/2015 (With Office Report) SLP(C) No. 27346/2015 (With Interim Relief and Office Report) SLP(C) No. 28460/2015 (With Interim Relief and Office Report) SLP(C) No. 30554/2015 (With Office Report) SLP(C) No. 27914/2015 (With Interim Relief and Office Report) Date : 12/02/2016 This petition was called on for hearing today. For Petitioner(s) Mr. H.K. Naik, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Neel Kamal Mishra, Adv. Mr. Jatin Zaveri,Adv. UPON hearing the counsel the Court made the followingSignature Not Verified O R D E RDigitally signed byRupam DhamijaDate: 2016.02.12 SLP(C) No. 24609/201517:01:52 ISTReason: Four weeks' time, as last opportunity, is granted to the sole respondent for filing counter affidavit.Item No.78 -2-SLP(C) No. 27137, 27908, 27636, 27346, 28460 and 30554/2015

Four weeks' time is granted to the sole respondent forfiling counter affidavit.SLP(C) No. 27914/2015 Await service of the sole respondent. List again on 27.4.2016. (PAWAN DEV KOTWAL) Registrar

ITEM NO.88 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). 24609/2015 COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) WITH SLP(C) No. 27137/2015 (With Interim Relief and Office Report) SLP(C) No. 27908/2015 (With Interim Relief and Office Report) SLP(C) No. 27636/2015 (With Office Report) SLP(C) No. 27346/2015 (With Interim Relief and Office Report) SLP(C) No. 28460/2015 (With Interim Relief and Office Report) SLP(C) No. 30554/2015 (With Office Report) Date : 27/11/2015 This petition was called on for hearing today. For Petitioner(s) Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Neel Kamal Mishra, Adv. Mr. Jatin Zaveri,Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No.24609/2015 Vakalatnama on behalf of the sole respondent has been filed. Counter affidavit be filed within four weeks.

Item No.88 -2- Service of the sole respondent in remaining all the SLPs is still awaited. List again on 12.2.2016. (RACHNA GUPTA) Registrar

Listed on:­  27.11.2015            Ld. R. Court:­      1                Item no.  88           SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS. 24609, 27137, 27908, 27636, 27346, 28460 AND 30554 OF 2015 COMMISSIONER OF INCOME TAX ...PETITIONERS VERSUS M/S SANE & DOSHI ENTERPRISES ...RESPONDENTS OFFICE REPORT SLP NOS. 2    4609 of 2015 The matters above mentioned was listed before the Hon'ble Court on 4 th September, 2015 , w hen the following Order was passed:­ “Mr. Ranjit Kumar, learned Solicitor General points out that there is conflict of views between the Calcutta High Court, the Bombay High Court and the Gujarat High Court. Issue notice.” Accordingly notice was issued to the sole respondent through Registered Post. Mr. Jatin Zaveri, Advocate has on 26 th  October, 2015 filed Vakalanama and Memo of Appearance on behalf of the sole respondent but has not filed Counter Affidavit so far. Service of notice is complete. SLP NOS. 27636 AND 27137 OF 2015 The matters above­mentioned were listed before the Hon'ble Court on 21 st  September, 2015, when the following order was passed:­ “Delay condoned. Issue notice. Tag with SLP(C) No.24609 of 2015.” Accordingly, notice was issued to the common sole respondent through Registered Post on 30 th  October, 2015 and 14 th  October, 2015. Neither AD Card nor unserved cover containing the notice has been received back. Service of notice is not complete in both the matters. SLP NOS. 27346 AND 27908 OF 2015 The matter above­mentioned was listed before the Hon'ble

Court on 28 th  September, 2015, when the following order was passed:­ “Issue notice. Tag with SLP (C) No. 24609 of 2015.” Accordingly, notice was issued to the common sole respondent through Registered Post on 14 th  October, 2015 and 17 th  November, 2015 respectively. Service of notice is awaited. SLP NO. 28460 OF 2015 The matter above­mentioned was listed before the Hon'ble  Court on 14 th  October, 2015, when the following order was passed:­ “Issue notice. Tag with SLP (C) No. 24609 of 2015.” Accordingly, notice was issued to the sole respondent on 30 th  October, 2015. Neither AD Card nor unserved cover containing the notice has been received back. Service of notice is not complete. SLP NO. 30554 OF 2015 The matter above­mentioned was listed before the Hon'ble  Court on 26 h  October, 2015, when the following order was passed:­ “Delay condoned. Issue notice. Tag with SLP (C) No. 24609/2015.” Accordingly, notice was issued to the sole respondent through Registered Post on 19 th  November, 2015. Service of notice is awaited. The matters above­mentioned are listed before the Ld. Registar's Court with office Report. DATED THIS THE 26TH DAY OF NOVEMBER, 2015. ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate          ASSISTANT REGISTRAR BS4

þ ITEM NO.88 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). 24609/2015 COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) WITH SLP(C) No. 27137/2015 (With Interim Relief and Office Report) SLP(C) No. 27908/2015 (With Interim Relief and Office Report) SLP(C) No. 27636/2015 (With Office Report) SLP(C) No. 27346/2015 (With Interim Relief and Office Report) SLP(C) No. 28460/2015 (With Interim Relief and Office Report) SLP(C) No. 30554/2015 (With Office Report) Date : 27/11/2015 This petition was called on for hearing today. For Petitioner(s) Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Neel Kamal Mishra, Adv. Mr. Jatin Zaveri,Adv. UPON hearing the counsel the Court made the following O R D E RSignature Not Verified SLP(C) No.24609/2015Digitally signed byRupam DhamijaDate: 2015.11.2716:49:38 ISTReason: Vakalatnama on behalf of the sole respondent has been filed. Counter affidavit be filed within four weeks.Item No.88 -2- Service of the sole respondent in remaining all the SLPsis still awaited.

List again on 12.2.2016. (RACHNA GUPTA) Registrar

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO. 27914 OF 2015 COMMISSIONER OF INCOME TAX­12       ...PETITIONER VERSUS M/S. SANE & DOSHI ENTERPRISES     ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the final Judgment and Order dated 9 th  April, 2015 of the High Court of Judicature at Bomay in ITA No. 6234 of 2010. It is further submitted for information of the Hon'ble Court that Special Leave Petition No. 24609 of 2015  entitled “   COMMISSIONER OF INCOME TAX­12 vs M/S SANE & DOSHI ENTERPRISES ” arising out of common order between the same parties  which was listed before the Hon'ble Court on 4th September, 2015, when the Hon'ble Court has directed to issue notice. (Copy of the Order dated 4th September, 2015 is enclosed herewith for reference.). It is also submitted that Counsel for the Petitioner has filed Additional documents as per undertaking letter. Copy of the same has been included in the paperbooks. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 6TH DAY OF NOVEMBER, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate        ASSISTANT REGISTRAR bs4

ò ITEM NO.33 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) No(s). 27914/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 6234/2010 passed by the High Court of Bombay) COMMISSIONER OF INCOME TAX 12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (With interim relief and office report) Date : 20/11/2015 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. N.K. Kaul, ASG Mr. Atul Yeshwant Chitale, Sr. Adv. Mr. A.P. Mayee, Adv. Ms. Anita Sahni, Adv. Mrs. Anil Katiyar,Adv. Mr. Chetan Sharma, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with SLP (C) No. 24609 of 2015. (Meenakshi Kohli) (Jaswinder Kaur) Court Master Court MasterSignature Not VerifiedDigitally signed byMeenakshi KohliDate: 2015.11.2310:56:38 ISTReason:

ITEM NO.33 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). 18892/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 6230/2010 passed by the High Court of Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) Date : 26/10/2015 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. P.S. Patwalia, ASG Mr. P.K. Mullick, Adv. Mr. Vikas Singh Jangra, Adv. Mrs. Anita Sahani, 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. Tag with SLP (C) No. 24609/2015. (Meenakshi Kohli) (Jaswinder Kaur) Court Master Court Master

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 18892 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing  S pecial Leave Petition) COMMISSIONER OF INCOME TAX­12 ....PETITIONER VERSUS M/S SANE & DOSHI ENTERPRISES                 ....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 9 th  April, 2015 of the High Court of Judicature at Bombay in ITA No. 6230 of 2010 and is barred by time by 68 days. The counsel for the petitioner has filed applications for condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that the Special Leave Petition No. 24609 of 2015 entitled  “ COMMISSIONER OF INCOME TAX­12 vs M/S SANE & DOSHI ENTERPRISES ” arising from common order and between the same parties which was listed before the Hon'ble Court on 4 th  September, 2015, when the Hon'ble Court has directed to issue notice. (Copy of order dated 4 th  September, 2015, is enclosed herewith for reference).                                                 The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 16 TH DAY OF OCTOBER ,  2015.      ASSISTANT REGISTRAR Copy to:­ Mrs. Anil Katiyar, Advocate                   ASSISTANT REGISTRAR ac3

8 ITEM NO.33 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). 18892/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 6230/2010 passed by the High Court of Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) Date : 26/10/2015 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. P.S. Patwalia, ASG Mr. P.K. Mullick, Adv. Mr. Vikas Singh Jangra, Adv. Mrs. Anita Sahani, 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. Tag with SLP (C) No. 24609/2015. (Meenakshi Kohli) (Jaswinder Kaur) Court Master Court MasterSignature Not VerifiedDigitally signed byMeenakshi KohliDate: 2015.10.2612:45:27 ISTReason:

ITEM NO.46+71 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) No(s). 27346/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 5592/2010 passed by the High Court of Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (With interim relief and office report) with SLP (C) No. 27908/2015 (With interim relief and office report) Date : 28/09/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE S.A. BOBDE For Petitioner(s) Ms. Anita Sahani, Adv. Mrs. Gargi Khanna, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with SLP (C) No. 24609 of 2015. (Meenakshi Kohli) (Jaswinder Kaur) COURT MASTER COURT MASTER

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 27346 OF 2015 COMMISSIONER OF INCOME TAX ....PETITIONER VERSUS M/S SANE AND DOSHI ENTERPRISES                      ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the impugned judgment and final order dated 9 th April, 2015 of the High Court of Judicature at Bombay in ITA No. 5592 of 2010. It is further submitted for information of the Hon'ble Court that instant matter has been tagged with Special Leave Petition No. 24609 of 2015 entitled “ COMMISSIONER OF INCOME TAX-12 vs M/S SANE & DOSHI ENTERPRISES ” as both are arising out of common order which was listed before the Hon'ble Court on 4 th September, 2015, when the Hon'ble Court has directed to issue notice. (Copy of Order dated 4 th September, 2015 is enclosed herewith for reference). The matter above-mentioned 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 ASSISTANT REGISTRAR ac3

j ITEM NO.46+71 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) No(s). 27346/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 5592/2010 passed by the High Court of Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (With interim relief and office report) with SLP (C) No. 27908/2015 (With interim relief and office report) Date : 28/09/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE S.A. BOBDE For Petitioner(s) Ms. Anita Sahani, Adv. Mrs. Gargi Khanna, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with SLP (C) No. 24609 of 2015. (Meenakshi Kohli) (Jaswinder Kaur) COURT MASTER COURT MASTERSignature Not VerifiedDigitally signed byMeenakshi KohliDate: 2015.09.3006:04:34 ISTReason:

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 27137 OF 2015 COMMISSIONER OF INCOME TAX ....PETITIONER VERSUS M/S SANE AND DOSHI ENTERPRISES              ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the final judgment and order dated 9 th April, 2015 of the High Court of Judicature at Bombay in ITA No. 5313 of 2010. It is further submitted for information of the Hon'ble Court that instant matter has been tagged with Special Leave Petition No...CC 17102 of 2015 entitled “ COMMISSIONER OF INCOME TAX - 12 vs M/S. SANE AND DOSHI ENTERPRISES ” as both are arising out of common order. The matter above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 19 TH DAY OF SEPTEMBER , 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

ITEM NO.32 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) No(s). 24609/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 6232/2010 passed by the High Court of Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (with interim relief) Date : 04/09/2015 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 Ms. Anita Sahani, Adv. Mr. Balaji Srinivasan, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Mr. Ranjit Kumar, learned Solicitor General points out that there is conflict of views between the Calcutta High Court, the Bombay High Court and the Gujarat High Court. Issue notice. (Ashok Raj Singh) (Jaswinder Kaur) Court Master Court Master

¾ ITEM NO.32 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) No(s). 24609/2015 (Arising out of impugned final judgment and order dated 09/04/2015 in ITA No. 6232/2010 passed by the High Court of Bombay) COMMISSIONER OF INCOME TAX-12 Petitioner(s) VERSUS M/S SANE & DOSHI ENTERPRISES Respondent(s) (with interim relief) Date : 04/09/2015 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 Ms. Anita Sahani, Adv. Mr. Balaji Srinivasan, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Mr. Ranjit Kumar, learned Solicitor General points out that there is conflict of views between the Calcutta High Court, the Bombay High Court and the Gujarat High Court. Issue notice. (Ashok Raj Singh) (Jaswinder Kaur) Court Master Court MasterSignature Not VerifiedDigitally signed by DeepakMansukhaniDate: 2015.09.10 12:24:38ISTReason: DSC of Mr. DeepakMansukhani is being used byMr. Ashok Raj Singh, CM.