1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION SPECIAL LEAVE PETITION(CIVIL) NO.10759/2018 (WITH IA NO.48854/2021) Commissioner of Income Tax (LTU), New Delhi …Petitioner Versus International Tractors Limited …Respondent O R D E R 1. Interlocutory Application No. 48854 of 2021 has been preferred by the assessee to dispose of the present special leave petition filed by the Revenue on the ground that during the pendency of the present proceedings, the assessee has settled the matter under Direct Tax Vivad se Vishwas Act, 2020. 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of the Revenue has submitted that he has no further instructions in the matter on the aforesaid. However, he has submitted that the special leave petition may be disposed of on the statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with the Revenue to revive the special leave petition, in case of necessity. 3. In view of the above, IA No. 48854/2021 is allowed and Special Leave Petition (Civil) No. 10759/2018 is disposed of in terms of the settlement
- 2 - arrived at by the assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into the merits of the case and we have not expressed anything on merits in favour of either of the parties and the present special leave petition is disposed of only on the basis of the statement made by the learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of the Revenue to revive the special leave petition, in case of necessity. ……………………………………J. [M.R. SHAH] NEW DELHI; ……………………………………j. FEBRUARY 07, 2022 [B.V. NAGARATHNA]
3 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION MISCELLANEOUS APPLICATION NO.1550/2018 IN SPECIAL LEAVE PETITION(CIVIL) NO.8426/2018 (With IA No. 48808/2021) Commissioner of Income Tax …Applicant/Petitioner Versus International Tractors Limited …Respondent O R D E R Miscellaneous Application No. 1550/2018 Having heard Shri Ajay Vohra, learned Senior Advocate appearing on behalf of the applicant-assessee and Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of the Revenue and considering the averments made in the application, the present Miscellaneous Application No. 1550/2018 is hereby allowed. Order dated 28.03.2018 passed in Special Leave Petition (Civil) No. 8426/2018 is hereby recalled and the said special leave petition is ordered to be restored to its original number. Special Leave Petition (Civil) No. 8426/2018 with IA No.48808/2021 1. Interlocutory Application No. 48808 of 2021 has been preferred by the assessee to dispose of the present special leave petition filed by the Revenue on the ground that during the pendency of the present proceedings, the assessee has settled the matter under Direct Tax Vivad se Vishwas Act, 2020. contd..
- 4 - 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of the Revenue has submitted that he has no further instructions in the matter on the aforesaid. However, he has submitted that the special leave petition may be disposed of on the statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with the Revenue to revive the special leave petition, in case of necessity. 3. In view of the above, IA No. 48808/2021 is allowed and the Special Leave Petition (Civil) No. 8426/2018 is disposed of in terms of the settlement arrived at by the assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into the merits of the case and we have not expressed anything on merits in favour of either of the parties and the present special leave petition is disposed of only on the basis of the statement made by the learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of the Revenue to revive the special leave petition, in case of necessity. ……………………………………J. [M.R. SHAH] NEW DELHI; ……………………………………j. FEBRUARY 07, 2022 [B.V. NAGARATHNA]
5 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION MISCELLANEOUS APPLICATION NO.1563/2018 IN SPECIAL LEAVE PETITION(CIVIL) NO.8423/2018 (With IA No. 48816/2021) Commissioner of Income Tax …Applicant/Petitioner Versus International Tractors Limited …Respondent O R D E R Miscellaneous Application No. 1563/2018 Having heard Shri Ajay Vohra, learned Senior Advocate appearing on behalf of the applicant-assessee and Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of the Revenue and considering the averments made in the application, the present Miscellaneous Application No. 1563/2018 is hereby allowed. Order dated 28.03.2018 passed in Special Leave Petition (Civil) No. 8423/2018 is hereby recalled and the said special leave petition is ordered to be restored to its original number. Special Leave Petition (Civil) No. 8423/2018 with IA No.48816/2021 1. Interlocutory Application No. 48816 of 2021 has been preferred by the assessee to dispose of the present special leave petition filed by the Revenue on the ground that during the pendency of the present proceedings, the assessee has settled the matter under Direct Tax Vivad se Vishwas Act, 2020. 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India
- 6 - appearing on behalf of the Revenue has submitted that he has no further instructions in the matter on the aforesaid. However, he has submitted that the special leave petition may be disposed of on the statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with the Revenue to revive the special leave petition, in case of necessity. 3. In view of the above, IA No. 48816/2021 is allowed and the Special Leave Petition (Civil) No. 8423/2018 is disposed of in terms of the settlement arrived at by the assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into the merits of the case and we have not expressed anything on merits in favour of either of the parties and the present special leave petition is disposed of only on the basis of the statement made by the learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of the Revenue to revive the special leave petition, in case of necessity. ……………………………………J. [M.R. SHAH] NEW DELHI; ……………………………………j. FEBRUARY 07, 2022 [B.V. NAGARATHNA]
7 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION MISCELLANEOUS APPLICATION NO.1562/2018 IN SPECIAL LEAVE PETITION(CIVIL) NO.8425/2018 (With IA No. 48813/2021) Commissioner of Income Tax …Applicant/Petitioner Versus International Tractors Limited …Respondent O R D E R Miscellaneous Application No. 1562/2018 Having heard Shri Ajay Vohra, learned Senior Advocate appearing on behalf of the applicant-assessee and Shri Vikramjit Banerjee, learned Additional Solicitor General of India appearing on behalf of the Revenue and considering the averments made in the application, the present Miscellaneous Application No. 1562/2018 is hereby allowed. Order dated 28.03.2018 passed in Special Leave Petition (Civil) No. 8425/2018 is hereby recalled and the said special leave petition is ordered to be restored to its original number. Special Leave Petition (Civil) No. 8425/2018 with IA No.48813/2021 1. Interlocutory Application No. 48813 of 2021 has been preferred by the assessee to dispose of the present special leave petition filed by the Revenue on the ground that during the pendency of the present proceedings, the assessee has settled the matter under Direct Tax Vivad se Vishwas Act, 2020. 2. Shri Vikramjit Banerjee, learned Additional Solicitor General of India
- 8 - appearing on behalf of the Revenue has submitted that he has no further instructions in the matter on the aforesaid. However, he has submitted that the special leave petition may be disposed of on the statement made by Shri Ajay Vohra, learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020, reserving liberty with the Revenue to revive the special leave petition, in case of necessity. 3. In view of the above, IA No. 48813/2021 is allowed and the Special Leave Petition (Civil) No. 8425/2018 is disposed of in terms of the settlement arrived at by the assessee under Direct Tax Vivad se Vishwas Act, 2020. However, it is observed that we have not entered into the merits of the case and we have not expressed anything on merits in favour of either of the parties and the present special leave petition is disposed of only on the basis of the statement made by the learned Senior Advocate appearing on behalf of the assessee that the matter has been settled under Direct Tax Vivad se Vishwas Act, 2020. 4. Liberty is reserved in favour of the Revenue to revive the special leave petition, in case of necessity. ……………………………………J. [M.R. SHAH] NEW DELHI; ……………………………………j. FEBRUARY 07, 2022 [B.V. NAGARATHNA]
- 9 - ITEM NO.25 Court 12 (Video Conferencing) 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 for Special Leave to Appeal (C) No. 10759/2018 (Arising out of impugned final judgment and order dated 20-07-2017 in ITA No. 690/2008 passed by the High Court of Delhi at New Delhi) COMMISSIONER OF INCOME TAX (LTU) Petitioner(s) VERSUS INTERNATIONAL TRACTORS LTD. Respondent(s) (IA No. 51458/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 48854/2021 - FORMAL DISPOSAL) WITH MA 1550/2018 in SLP(C) No. 8426/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62643/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48808/2021 IA No. 62643/2018 - RECALLING THE COURTS ORDER IA No. 48808/2021 - WITHDRAWAL OF CASE / APPLICATION) MA 1563/2018 in SLP(C) No. 8423/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62648/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48816/2021 IA No. 62648/2018 - RECALLING THE COURTS ORDER IA No. 48816/2021 - WITHDRAWAL OF CASE / APPLICATION) MA 1562/2018 in SLP(C) No. 8425/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62645/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48813/2021 IA No. 62645/2018 - RECALLING THE COURTS ORDER IA No. 48813/2021 - WITHDRAWAL OF CASE / APPLICATION) Date : 07-02-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MRS. JUSTICE B.V. NAGARATHNA For Petitioner(s) Mr. Vikramjeet Banerjee, ASG Mr. Rupesh Kumar, Adv Mr. Merusagar Samantaray, Adv Mr. Pranay Ranjan, Adv Ms. Anita Sahani, Adv Mrs. Anil Katiyar, AOR Mr. Raj Bahadur Yadav, AOR Contd…
- 10 - For Respondent(s) Mr. Ajay Vohra, Sr Adv Mr. Aashish Gupta, Adv Mr. Aditya Mukherjee, Adv Mr. Alind Chopra, Adv Mr. S. S. Shroff, AOR UPON hearing the counsel the Court made the following O R D E R SLP (C) No. 10759/2018 with IA No.48854/2021 I.A. No.48854/2021 is allowed and SLP (C) No.10759/2018 is disposed of in terms of the signed order. M.A. No.1550/2018 in SLP (C) 8426/2018 (with IA No.48808/2021) M.A.No.1550/2018 is allowed and the SLP is ordered to be restored to its original number. I.A. No.48808/2021 is allowed and the SLP (C) No.8426/2018 is disposed of in terms of the signed order. M.A. No.1563/2018 in SLP (C) 8423/2018 (with IA No.48816/2021) M.A.No.1563/2018 is allowed and the SLP is ordered to be restored to its original number. I.A. No.48816/2021 is allowed and the SLP (C) No.8423/2018 is disposed of in terms of the signed order. M.A. No.1562/2018 in SLP (C) 8425/2018 (with IA No.48813/2021) M.A.No.1562/2018 is allowed and the SLP is ordered to be restored to its original number. I.A. No.48813/2021 is allowed and the SLP (C) No.8425/2018 is disposed of in terms of the signed order. (NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER (signed orders are placed on the file)
ITEM NO.21 Court 12 (Video Conferencing) 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 for Special Leave to Appeal (C) No.10759/2018 (Arising out of impugned final judgment and order dated 20-07-2017 in ITA No. 690/2008 passed by the High Court of Delhi at New Delhi) COMMISSIONER OF INCOME TAX (LTU) Petitioner(s) VERSUS INTERNATIONAL TRACTORS LTD. Respondent(s) (IA No. 51458/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 48854/2021 - FORMAL DISPOSAL) WITH MA 1550/2018 in SLP(C) No. 8426/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62643/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48808/2021 IA No. 62643/2018 - RECALLING THE COURTS ORDER IA No. 48808/2021 - WITHDRAWAL OF CASE / APPLICATION) MA 1563/2018 in SLP(C) No. 8423/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62648/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48816/2021 IA No. 62648/2018 - RECALLING THE COURTS ORDER IA No. 48816/2021 - WITHDRAWAL OF CASE / APPLICATION) MA 1562/2018 in SLP(C) No. 8425/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62645/2018 FOR WITHDRAWAL OF CASE / APPLICATION ON IA 48813/2021 IA No. 62645/2018 - RECALLING THE COURTS ORDER IA No. 48813/2021 - WITHDRAWAL OF CASE / APPLICATION) Date : 10-01-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. Vikramjeet Banerjee, ASG Mr. Rupesh Kumar, Adv Mr. Merusagar Samantaray, Adv Mr. Pranay Ranjan, Adv Ms. Anita Sahani, Advocate Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. S. S. Shroff, AOR contd..
- 2 - UPON hearing the counsel the Court made the following O R D E R Put up on 07.02.2022. (NEETU SACHDEVA) (NIDHI BHARADWAJ) COURT MASTER (SH) BRANCH OFFICER
ITEM NO.19 COURT NO.11 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS M.A.No.1550/2018 in SLP (C) No.8426/2018 THE COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS INTERNATIONAL TRACTORS LTD. Respondent(s) (FOR ADMISSION and IA No.62643/2018-RECALLING THE COURT'S ORDER DATED 28.03.2018) WITH MA No.1563/2018 in SLP(C) No.8423/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62648/2018) MA No.1562/2018 in SLP(C) No.8425/2018 (XIV) (FOR RECALLING THE COURTS ORDER ON IA 62645/2018) Date : 02-07-2018 These applications were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr.P.S.Narsimha, ASG Mr.Merusagar Samantray, Adv. Ms.Anita Sahani, Adv. Ms.Lhingneivah, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr.Aashish Gupta, Adv. Mr.Aditya Mukherjee, Adv. Ms.Sugandha Rohatgi, Adv. Mr.S.S. Shroff, AOR UPON hearing the counsel the Court made the following O R D E R Issue notice returnable within three weeks. Tag with S.L.P. (C) No.10099/2018. (Ashok Raj Singh) (Chander Bala) Court Master Court Master
ITEM NO.12 COURT NO.8 SECTION XIV 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.10254/2018 (Arising out of impugned final judgment and order dated 20-07-2017 in ITA No. 690/2008 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX (LTU) Petitioner(s) VERSUS INTERNATIONAL TRACTORS LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.51456/2018-CONDONATION OF DELAY IN FILING and IA No.51458/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 20-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. Gurukrishna Kumar, Sr. Adv. Ms. Vimla Sinha, Adv. Mr. Amit Sahani, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Arvind Datar, Sr. Adv. Mr. Aashish Gupta, Adv. Mr. Aditya Mukharjee, Adv. Ms. Sugandha Rohatgi, Adv. Mr. S.S. Shroff, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No.10099/2018. (ASHA SUNDRIYAL) (ANITA RANI AHUJA) COURT MASTER COURT MASTER
ITEM NO.29 COURT NO.8 SECTION XIV 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). 9530/2018 (Arising out of impugned final judgment and order dated 20-07-2017 in ITA No. 251/2009 passed by the High Court of Delhi at New Delhi) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS INTERNATIONAL TRACTOR LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.49272/2018-CONDONATION OF DELAY IN FILING and IA No.49273/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 16-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. P.S.Narsimha,ASG Mr. Anish Kumar Gupta,Adv. Mr. Arijit Prasad,Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Arvind Datar,Sr.Adv. Mr. Aditya Mukharjee,Adv. Ms. Sugandha Rohatgi,Adv. Mr. S.S.Shroff, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. S.S.Shroff, learned counsel accepts notice on behalf of the sole respondent. As prayed, counter affidavit be filed within four weeks. List the matter after four weeks. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER