ADDL.COMMR.OF I.T v. M/S.TULIP STAR HOTELS LTD.

1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos.11701-11703 OF 2024 (Arising out of SLP(C)Nos. 14729-14731 of 2012) ADDL.COMMR.OF I.T. … APPELLANT Versus M/S.TULIP STAR HOTELS LTD. … RESPONDENT WITH CIVIL APPEAL No.11704 OF 2024 (Arising out of SLP(C)No.24234 OF 2019) PRINCIPAL COMMISSIONER OF INCOME TAX 9 … APPELLANT Versus M/S. E CITY INVESTMENTS AND HOLDINGS … RESPONDENT CIVIL APPEAL No.11705 OF 2024 (Arising out of SLP(C)No.33060 OF 2018) PRINCIPAL COMMISSIONER OF INCOME TAX 1 … APPELLANT Versus CADILA PHARMACEUTICALS LTD. … RESPONDENT O R D E R 1. Delay condoned. 2. Leave granted. 3. Learned counsel for the appellant(s) – Revenue, at the outset, states that the tax effect in these appeals is less than Rupees

2 Five Crores as prescribed in Circular No.F.No.279/Misc./M-74/2024- ITJ, dated 17 th September , 2024, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. 4. If that is so, we are not inclined to entertain these appeals keeping in view the object and spirit of the above-mentioned Circular. 5. These appeals are, accordingly, dismissed as being not maintainable. 6. As a result, the pending interlocutory application(s), if any, shall stand disposed of. .........................J. ( SURYA KANT ) ..............…….........J. (C.T. RAVIKUMAR) ..............…….........J. (UJJAL BHUYAN) NEW DELHI; OCTOBER 17, 2024.

3 ITEM NO.102 COURT NO.4 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).14729-14731/2012 (Arising out of impugned final judgment and order dated 18-08-2011 in ITA No.43/2009, ITA No.505/2010 and ITA No.562/2010 passed by the High Court of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) ([O GO BEFORE THREE HON'BLE JUDGES]) WITH SLP(C) No. 24234/2019 (IX) (FOR ADMISSION and I.R. and IA No.140178/2019-CONDONATION OF DELAY IN FILING) C.A. No. 9009/2011 (XI-A) SLP(C) No. 33060/2018 (III) (FOR ADMISSION and I.R. and IA No.174333/2018-CONDONATION OF DELAY IN FILING) C.A. No. 7688/2009 (IV) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS ON IA 96574/2017 IA No. 96574/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5784/2008 (IV) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS ON IA 96568/2017 IA No. 96568/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5782/2008 (IV) (and IA No.96571/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS IA No. 96571/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5785/2008 (IV) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS ON IA 96579/2017 IA No. 96579/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5760/2011 (XI-A) Date : 17-10-2024 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SURYA KANT HON'BLE MR. JUSTICE C.T. RAVIKUMAR HON'BLE MR. JUSTICE UJJAL BHUYAN

4 For Petitioner(s) Mrs. Anil Katiyar, AOR Mr. Narendra Kumar, AOR Ms. Manju Jetley, AOR Mr. Pankaj Jain, Sr. Adv. Mr. Yogesh Kumar Mittal, Adv. Mr. Divya Suri, Adv. Mr. Sachin Bhardwaj, Adv. Mr. K M Nataraj, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Raman Yadav, Adv. Ms. Deepanwita Priyanka, Adv. Mr. Ishaan Sharma, Adv. Mr. B K Satija, Adv. For Respondent(s) Mr. Raj Bahadur Yadav, AOR Mr. Harish Pandey, AOR Mr. V Lakshmikumaran, Adv. Mr. S Vasudevan, Adv. Mr. Tanmay Agrawal, Adv. Mr. Shivam Gupta, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Mahesh Agarwal, Adv. Mr. M. S. Ananth, Adv. Mr. Siddhant Sahay, Adv. Mr. E. C. Agrawala, AOR Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R C.A.Nos.11701-11703/2024 @ SLP(C)Nos.14729-14731/2012, C.A.No.11704/2024 @ SLP(C)No.24234/2019 and C.A.No.11705/2024 @ SLP(C)No.33060/2018 1. Delay condoned. 2. Leave granted. 3. These appeals are dismissed as being not maintainable in terms of the signed order. 4. As a result, the pending interlocutory application(s), if any, shall stand disposed of.

5 C.A.No.9009/2011, C.A.No.7688/2009, C.A.No.5784/2008, C.A.No.5782/2008, C.A.No.5785/2008 and C.A.No.5760/2011 List on 23.10.2024. (SATISH KUMAR YADAV) (PREETHI T.C.) ADDITIONAL REGISTRAR ASSISTANT REGISTRAR (Signed order in C.A.Nos.11701-11703/24 etc. is placed on the file)

1 ITEM NO.102 COURT NO.4 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).14729-14731/2012 (Arising out of impugned final judgment and order dated 18-08-2011 in ITA No.43/2009, ITA No.505/2010 and ITA No.562/2010 passed by the High Court of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) ([TO GO BEFORE THREE HON'BLE JUDGES]) WITH SLP(C) No. 24234/2019 (IX) (FOR ADMISSION and I.R. and IA No.140178/2019-CONDONATION OF DELAY IN FILING) C.A. No. 9009/2011 (XI-A) SLP(C) No. 33060/2018 (III) (FOR ADMISSION and I.R. and IA No.174333/2018-CONDONATION OF DELAY IN FILING) C.A. No. 7688/2009 (IV) (and FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS ON IA 96574/2017 IA No. 96574/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5784/2008 (IV) (and FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS ON IA 96568/2017 IA No. 96568/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5782/2008 (IV) (and IA No.96571/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS IA No. 96571/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5785/2008 (IV) (and FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS ON IA 96579/2017 IA No. 96579/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5760/2011 (XI-A) Date : 01-08-2024 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SURYA KANT HON'BLE MR. JUSTICE DIPANKAR DATTA HON'BLE MR. JUSTICE UJJAL BHUYAN

2 For Petitioner(s) Mrs. Anil Katiyar, AOR Mr. Narendra Kumar, AOR Ms. Manju Jetley, AOR Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Raman Yadav, Adv. Ms. Deepanwita Priyanka, Adv. Mr. Ishaan Sharma, Adv. For Respondent(s) Mr. V.Giri, Sr.Adv. Mr. Raman Yadav, Adv. Mr. Ishaan Sharma, Adv. Mr. Rupesh Kumar, Adv. Ms. Deepanwita Priyanka, Adv. Mr. Ashwani Gehlot, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Harish Pandey, AOR Mr. S Vasudevan, Adv. Mr. Karanjot Singh Khurana, Adv. Mr. Anand Kumar, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Mahesh Agarwal, Adv. Mr. M. S.Ananth, Adv. Mr. E. C. Agrawala, AOR Mrs. Anil Katiyar, AOR Mr. S.Vasudean, Adv. Mr. Tanmay Bhatnagar, Adv. Mr. Shivam Gupta, Adv. UPON hearing the counsel the Court made the following O R D E R List on 21.08.2024. (SATISH KUMAR YADAV) (PREETHI T.C.) ADDITIONAL REGISTRAR ASSISTANT REGISTRAR

ITEM NO.105 COURT NO.1 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS PETITION(S) FOR SPECIAL LEAVE TO APPEAL (C) NO(S). 14729- 14731/2012 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 18-08-2011 IN ITA NO. 43/2009, ITA NO. 505/2010 AND ITA NO. 562/2010 PASSED BY THE HIGH COURT OF DELHI AT NEW DELHI) THE ADDITIONAL COMMISSIONER PETITIONER(S) VERSUS M/S.TULIP STAR HOTELS LTD. RESPONDENT(S) WITH SLP(C) NO. 33060/2018 (III) (FOR ADMISSION AND I.R. AND IA NO.174333/2018-CONDONATION OF DELAY IN FILING) Date : 07-02-2019 These matters were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK GUPTA HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mrs. Anil Katiyar, AOR [N/P For Respondent(s) Mr. E. C. Agrawala, AOR [N/P] The Court made the following O R D E R None appears for the petitioners. The Special Leave Petitions are dismissed for non- prosecution. [VINOD LAKHINA] [ANAND PRAKASH] AR-cum-PS BRANCH OFFICER

ITEM NO.305 COURT NO.5 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). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009 18/08/2011 in ITA No. 505/2010 18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi At New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (With appln(s) for c/delay in filing SLP and interim relief and office report) Date : 11/07/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE SHIVA KIRTI SINGH HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. Rupesh Kumar, Adv. Ms. Sadhna Sandhu, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R The matters are adjourned for two weeks, as prayed for. (DEEPAK MANSUKHANI) (RAJINDER KAUR) COURT MASTER COURT MASTER

ITEM NO.305 COURT NO.5 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). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009 18/08/2011 in ITA No. 505/2010 18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi At New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (With appln(s) for c/delay in filing SLP and interim relief and office report) Date : 11/07/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE SHIVA KIRTI SINGH HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. Rupesh Kumar, Adv. Ms. Sadhna Sandhu, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R The matters are adjourned for two weeks, as prayed for. (DEEPAK MANSUKHANI) (RAJINDER KAUR) COURT MASTER COURT MASTERSignature Not VerifiedDigitally signed byDEEPAK MANSUKHANIDate: 2016.07.1116:05:47 ISTReason:

ITEM NO.305(MM) COURT NO.5 SECTION IIIA [2.00 pm] 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). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009 18/08/2011 in ITA No. 505/2010 18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi At New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (With appln.(s)for c/delay in filing SLP and interim relief and office report) Date : 09/05/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Ms. Sadhana Sandhu, Adv. Mrs. Anil Katiyar,AOR For Respondent(s) Ms. Manisha Ambwani, Adv. Ms. Swati Sinha, Adv. Mr. E. C. Agrawala,AOR UPON hearing the counsel the Court made the following O R D E R On account of personal difficulty of the arguing counsel, list the matter after ensuing summer vacation. (SHEETAL DHINGRA) (RAJINDER KAUR) AR-cum-PS COURT MASTER

ª ITEM NO.305(MM) COURT NO.5 SECTION IIIA [2.00 pm] 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). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009 18/08/2011 in ITA No. 505/2010 18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi At New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (With appln.(s)for c/delay in filing SLP and interim relief and office report) Date : 09/05/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Ms. Sadhana Sandhu, Adv. Mrs. Anil Katiyar,AOR For Respondent(s) Ms. Manisha Ambwani, Adv. Ms. Swati Sinha, Adv. Mr. E. C. Agrawala,AOR UPON hearing the counsel the Court made the following O R D E R On account of personal difficulty of the arguing counsel, list the matter after ensuing summer vacation. (SHEETAL DHINGRA)Signature Not Verified (RAJINDER KAUR) AR-cum-PSDigitally signed byMeenakshi KohliDate: 2016.05.09 COURT MASTER17:18:31 ISTReason:

ITEM NO.305 COURT NO.5 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) Nos. 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009 18/08/2011 in ITA No. 505/2010 18/08/2011 in ITA No. 562/2010 passed by the High Court of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (With appln.for c/delay in filing SLP and interim relief and office report) Date : 28/03/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. P.S. Patwalia, ASG Mr. Guru Krishna Kumar, Sr.Adv. Mr. Rupesh Kumar, Adv. Ms. Sadhna Sandhu, Adv. Mr. B.V. Balram Das, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. S. Ganesh, Sr.Adv. Mr. Mahesh Agrawal, Adv. Ms. Swati Sinha, Adv. Mr.Shashwat Bajpai, Adv. Ms. Manisha Ambwani, Adv. Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R List on 14 th April, 2016. (USHA BHARDWAJ) (INDU BALA KAPUR) AR-CUM-PS COURT MASTER

Listed on:­  28­3­2016 Court:­  5                  Item no.   305   SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NOS. 14729­14731 OF 2012 WITH INTERLOCUTORY APPLICATION NO. 1­3 OF 2012 (Application for condonation of delay in filing SLP  ) ADDITIONAL COMMISSIONER TAX, SPECIAL RANGE ­1      ...PETITIONER VERSUS M/S. TULIP STAR HOTELS LTD.                 ...RESPONDENT OFFICE REPORT The matters above mentioned were listed before the Hon'ble Court on 7 th  May, 2015,  when the Hon'ble Court was pleased to pass the following Order:­ “At the request of learned counsel appearing for the appellant, list the matter after summer vacation. ” It is submitted that there is sole Respondent Mr. E. C. Agrwala, Advocate has filed Vakalatnama & Memo of appearance and Counter affidavit on behalf of the Respondent and the same has been included in the paper books. The matters above mentioned are listed before the Hon'ble Court with this Office report. DATED THIS THE 18TH DAY OF MARCH 2016 ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate Mr. E. C. Agrawala, Advocate ASSISTANT REGISTRAR PB4

ITEM NO.305 COURT NO.5 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) Nos. 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009 18/08/2011 in ITA No. 505/2010 18/08/2011 in ITA No. 562/2010 passed by the High Court of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (With appln.for c/delay in filing SLP and interim relief and office report) Date : 28/03/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. P.S. Patwalia, ASG Mr. Guru Krishna Kumar, Sr.Adv. Mr. Rupesh Kumar, Adv. Ms. Sadhna Sandhu, Adv. Mr. B.V. Balram Das, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. S. Ganesh, Sr.Adv. Mr. Mahesh Agrawal, Adv. Ms. Swati Sinha, Adv. Mr.Shashwat Bajpai, Adv. Ms. Manisha Ambwani, Adv. Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R List on 14th April, 2016. (USHA BHARDWAJ) (INDU BALA KAPUR) AR-CUM-PS COURT MASTERSignature Not VerifiedDigitally signed by USHARANI BHARDWAJDate: 2016.03.2910:16:44 ISTReason:

ITEM NO.104 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(s) for Special Leave to Appeal (C) No(s). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009,18/08/2011 in ITA No. 505/2010,18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and interim relief and office report) Date : 07/05/2015 These petitions were 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) Ms.Sadhana Sandhu, Adv. Mr.Rupesh Kumar, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Ms.Swati Sinha, Adv. Mr.Mahesh Agarwal, Adv. Ms.Devika Mohan, Adv. Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R At the request of learned counsel appearing for the appellant, list the matter after summer vacation. (G.V.Ramana) (Vinod Kulvi) AR-cum-PS Asstt.Registrar

æ ITEM NO.104 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(s) for Special Leave to Appeal (C) No(s). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009,18/08/2011 in ITA No. 505/2010,18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and interim relief and office report) Date : 07/05/2015 These petitions were 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) Ms.Sadhana Sandhu, Adv. Mr.Rupesh Kumar, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Ms.Swati Sinha, Adv. Mr.Mahesh Agarwal, Adv. Ms.Devika Mohan, Adv. Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R At the request of learned counsel appearing for the appellant, list the matter after summer vacation.Signature Not VerifiedDigitally signed byRamana Venkata GantiDate: 2015.05.0812:04:13 IST (G.V.Ramana)Reason: (Vinod Kulvi) AR-cum-PS Asstt.Registrar

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NOS. 14729­14731 OF 2012 ADDITIONAL COMMISSIONER TAX, SPECIAL RANGE ­1      ...PETITIONER VERSUS M/S. TULIP STAR HOTELS LTD.                 ...RESPONDENT OFFICE REPORT The matters above mentioned were listed before the Hon'ble Court on 10 th  March, 2015,  when the Hon'ble Court was pleased to pass the following Order:­ “List the matter after seven weeks. ” It is submitted that sole Respondent is represented by Mr. E. C. Agrwala, Advocate and he has filed Vakalatnama/Memo of appearance and Counter affidavit on behalf of the Respondent and the same has been included in the paper books. The matters above mentioned are listed before the Hon'ble Court with this Office report. DATED THIS THE 5TH DAY OF MAY, 2015. ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate Mr. E. C. Agrawala, Advocate ASSISTANT REGISTRAR rm4

ITEM NO.106 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(s) for Special Leave to Appeal (C) No(s). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009,18/08/2011 in ITA No. 505/2010,18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and interim relief and office report) Date : 10/03/2015 These petitions were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SUDHANSU JYOTI MUKHOPADHAYA HON'BLE MR. JUSTICE ARUN MISHRA For Petitioner(s) Mr.Guru Krishna Kumar, Sr.Adv. Mr.Rupesh Kumar, Adv. Ms.Sadhana Sandhu, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R List the matter after seven weeks. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar

V ITEM NO.106 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(s) for Special Leave to Appeal (C) No(s). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009,18/08/2011 in ITA No. 505/2010,18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi at New Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and interim relief and office report) Date : 10/03/2015 These petitions were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SUDHANSU JYOTI MUKHOPADHAYA HON'BLE MR. JUSTICE ARUN MISHRA For Petitioner(s) Mr.Guru Krishna Kumar, Sr.Adv. Mr.Rupesh Kumar, Adv. Ms.Sadhana Sandhu, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. E. C. Agrawala,Adv. UPON hearing the counsel the Court made the following O R D E R List the matter after seven weeks.Signature Not Verified (G.V.Ramana)Digitally signed by (Vinod Kulvi) Court MasterRamana Venkata GantiDate: 2015.03.1115:54:18 IST Asstt.RegistrarReason:

ITEM NO.104 COURT NO.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 Petition(s) for Special Leave to Appeal (C) No(s). 14729-14731/2012 (Arising out of impugned final judgment and order dated 18/08/2011 in ITA No. 43/2009,18/08/2011 in ITA No. 505/2010,18/08/2011 in ITA No. 562/2010 passed by the High Court Of Delhi at N. Delhi) ADDL.COMMR.OF I.T Petitioner(s) VERSUS M/S.TULIP STAR HOTELS LTD. Respondent(s) (with appln. (s) for c/delay in filing slp and interim relief and office report) Date : 20/08/2014 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr.R.P.Bhatt, Sr.Adv. Mr.Rahul Kaushik, Adv. Ms.A.Subhashini, Adv. Mrs. Anil Katiyar ,Adv. For Respondent(s) Mr.S.Ganesh, Sr.Adv. Ms.Swati Sinha, Adv. Mr.Ankur Saigal, Adv. For Mr. E. C. Agrawala ,Adv. UPON hearing the counsel the Court made the following O R D E R At the request of Shri R.P.Bhatt, learned senior counsel, call the matters after two weeks.Signature Not VerifiedDigitally signed byCharanjeet KaurDate: 2014.08.2110:05:05 IST (G.V.Ramana)Reason: (Vinod Kulvi) Court Master Asstt.Registrar

ITEM NO.31 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 M.A. SAYEEDPetition(s) for Special Leave to Appeal (Civil) No(s).14729-14731/2012ADDL.COMMR.OF I.T Petitioner(s) VERSUSM/S.TULIP STAR HOTELS LTD. Respondent(s)(With appln(s) for c/delay in filing SLP and prayer forinterim relief and office report)Date: 19/08/2013 These Petitions were called on for hearing today.For Petitioner(s) Mr. Gopal Singh Chauhan, Adv. Mrs Anil Katiyar,Adv.For Respondent(s) Ms. Neha Agarwal, Adv. Mr. E.C. Agrawala,Adv. UPON hearing counsel the Court made the following O R D E R File not received. List again on 5.9.2013.| | | (M.A. SAYEED) || | |REGISTRAR || | | |rd

èITEM NO.50 COURT NO.3 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 (Civil) No(s).14729-14731/2012(From the judgement and order dated 18/08/2011 in ITA No.43/2009, ITANo.505/2010 and ITA No.562/2010 of The HIGH COURT OF DELHI AT N. DELHI)ADDL.COMMR.OF I.T Petitioner(s) VERSUSM/S.TULIP STAR HOTELS LTD. Respondent(s)(With appln(s) for c/delay in filing SLP and with prayer forinterim relief and office report)Date: 08/08/2013 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE R.M. LODHA HON'BLE MR. JUSTICE MADAN B. LOKURFor Petitioner(s) Mr. Gourab Banerji, A.S.G. Mr. T.M. Singh, Adv. Ms. A. Subhasini, Adv. Mrs Anil Katiyar,Adv.For Respondent(s) Mr. O.S. Bajpayee, Sr. Adv. Ms. Swati Sinha, Adv. Mr. E.C. Agrawala,Adv. Mr. Mahesh Agarwal, Adv. Mr. Rishi Agrawala, Adv. UPON hearing counsel the Court made the following O R D E R Having regard to the fact that on April 30, 2012, a three Judge Bench of this Court noted that in its view "S.A. Builders Ltd. Vs. Commissioner of Income Tax (Appeals) and Another", [2007] 288 ITR 1 (SC), needs reconsideration, let this matter be also listed before a three Judge Bench.|(Rajesh Dham) | |(Renu Diwan) ||Court Master | |Court Master |

äITEM 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 PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2012(CC 7138-7140/2012)(From the judgement and order dated 18/08/2011 in ITA No.43/2009,ITA No.505/2010 and ITA No.562/2010 of The HIGH COURT OF DELHI ATN. DELHI)ADDL.COMMR.OF I.T Petitioner(s) VERSUSM/S.TULIP STAR HOTELS LTD. Respondent(s)(With appln(s) for c/delay in filing SLP)Date: 30/04/2012 These Petitions were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. T.M. Singh,Adv. Ms. A. Subhashini,Adv. Ms. Anil Katiyar,Adv.For Respondent(s) Mr. Mahesh Agarwal,Adv. Mr. Rishi Agrawala,Adv. Mr. E.C. Agrawala,Adv. Mr. Nakul Mohta,Adv. Ms. Swati Sinha,Adv. UPON hearing counsel the Court made the following O R D E R Issue notice on the applications for condonation of delay as also on the special leave petitions. Mr. Mahesh Agarwal, learned counsel, appears for the respondent. ....2/- - 2 - In our view, S.A. Builders Ltd. vs.Commissioner of Income-Tax (Appeals) and Another,reported in 288 ITR 1, needs reconsideration. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar