PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 3 v. DHARAMPAL PREMCHAND LTD.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6580 OF 2021 Principal Commissioner of Income Tax, Central-3 …Appellant Versus Abhisar Buildwell P. Ltd. …Respondent Connected Appeals filed by the Revenue CIVIL APPEAL NO. 4264 OF 2018 CIVIL APPEAL NO. 2648 OF 2020 CIVIL APPEAL NO. 6585 OF 2021 CIVIL APPEAL NO.3044 OF 2023 (@ S.L.P.(CIVIL) NO. 8453 OF 2023 @ DIARY NO. 20983/2020) CIVIL APPEAL NO. 3045 OF 2023 (@ S.L.P.(CIVIL) NO. 8454 OF 2023 @ DIARY NO. 22709/2020) CIVIL APPEAL NO. 6593 OF 2021 CIVIL APPEAL NO.3043 OF 2023 (@ S.L.P.(CIVIL) NO. 6063 OF 2022) CIVIL APPEAL NO. 9097 OF 2022 CIVIL APPEAL NO. 741 OF 2023 CIVIL APPEAL NO. 6582 OF 2021 CIVIL APPEAL NO. 721 OF 2020 CIVIL APPEAL NO. 6611 OF 2021 R.P.(CIVIL) NO.223 OF 2023 in CIVIL APPEAL NO. 4484 OF 2018 DIARY NO. 25308/2020) CA No. 6580/2021 Etc. Page 1 of 59

CIVIL APPEAL NO. 9100 OF 2022 CIVIL APPEAL NO. 9106 OF 2022 CIVIL APPEAL NO. 9111 OF 2022 CIVIL APPEAL NOS. 565-566 OF 2023 CIVIL APPEAL NOS. 567-568 OF 2023 CIVIL APPEAL NO.824 OF 2023 (@ S.L.P.(CIVIL) NO. 2110 OF 2023) CIVIL APPEAL NO. 541 OF 2023 CIVIL APPEAL NO. 540 OF 2023 CIVIL APPEAL NO. 14702 OF 2015 CIVIL APPEAL NO. 17533 OF 2017 CIVIL APPEAL NO. 6596 OF 2021 CIVIL APPEAL NO. 7028 OF 2021 CIVIL APPEAL NO. 7029 OF 2021 CIVIL APPEAL NO. 6610 OF 2021 CIVIL APPEAL NO. 7030 OF 2021 CIVIL APPEAL NO. 6608 OF 2021 CIVIL APPEAL NO. 6594 OF 2021 CIVIL APPEAL NO. 7338 OF 2019 CIVIL APPEAL NO. 6609 OF 2021 CIVIL APPEAL NO. 6605 OF 2021 CIVIL APPEAL NO. 1505 OF 2020 CIVIL APPEAL NO. 734 OF 2020 CIVIL APPEAL NO. 7016 OF 2021 CIVIL APPEAL NO. 7017 OF 2021 CIVIL APPEAL NO. 7015 OF 2021 CIVIL APPEAL NO. 6584 OF 2021 CIVIL APPEAL NO. 6589 OF 2021 CIVIL APPEAL NO. 7026 OF 2021 CIVIL APPEAL NOS. 9098-9099 OF 2022 CIVIL APPEAL NO. 3053 OF 2018 CIVIL APPEAL NO. 7014 OF 2021 CIVIL APPEAL NO. 6583 OF 2021 CIVIL APPEAL NO. 7027 OF 2021 CIVIL APPEAL NO. 6899 OF 2021 CA No. 6580/2021 Etc. Page 2 of 59

Connected Appeals filed by the Assessees CIVIL APPEAL NO. 15617 OF 2017 CIVIL APPEAL NO. 10267 OF 2017 CIVIL APPEAL NOS. 7738-7739 OF 2021 CIVIL APPEAL NOS. 7736-7737 OF 2021 CIVIL APPEAL NOS. 7732-7735 OF 2021 CIVIL APPEAL NO. 10266 OF 2017 CIVIL APPEAL NO. 10268 OF 2017 CIVIL APPEAL NOS. 7740-7743 OF 2021 J U D G M E N T M.R. SHAH, J. 1. As common question of law and facts arise in this group of appeals, they are being disposed of by this common judgment and order. Civil Appeal No. 6580 of 2021 and other connected appeals as mentioned above have been preferred by the Revenue. However Civil Appeal No. 15617 of 2017 and other allied appeals as mentioned above have been preferred by the respective assessees challenging the order passed by the respective High Courts taking the view that in case any incriminating material is found during search then even completed assessments can be CA No. 6580/2021 Etc. Page 3 of 59

assessed or reassessed taking into consideration the incriminating material and other material in possession of the Assessing Officer. 1.1 For the sake of convenience, Civil Appeal No. 6580 of 2021 filed by the Revenue be treated and considered as the lead matter. 2. The core issue involved in the present batch of appeals is the scope of assessment under section 153A of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act, 1961’). According to the Revenue, the Assessing Officer (hereinafter referred to as the ‘AO’) is competent to consider all the material that is available on record, including that found during the search, and make an assessment of ‘total income’. Some of the High Courts have agreed with the said proposition. However, according to the respective assessees and as per some of the High Courts’ decisions, if no assessment proceeding is pending on the date of initiation of the search, the AO may consider only the incriminating material found during the search and is precluded from considering any other material derived from any other source. 3. Shri N. Venkataraman, learned Additional Solicitor General of India has appeared on behalf of the Revenue and S/Shri Arvind P. Datar, Kavin Gulati, Preteesh CA No. 6580/2021 Etc. Page 4 of 59

Kapoor, learned Senior Advocates and Shri Ved Jain, learned counsel have appeared on behalf of the respective assessees. 3.1 Shri N. Venkataraman, learned ASG has made the following submissions on behalf of the Revenue: i) It is submitted that under the Act, 1961, the charging section is section 4. It is submitted that thus the income tax is tax on ‘total income.’ It is submitted that the term ‘total income’ has been defined in section 2(45) of the Act, 1961, which means the total amount of income referred to in section 5 and computed in the manner laid down in the Act. It is submitted that as per section 5 of the Act, 1961, the ‘total income’ of any previous year of a person who is a resident includes all income from whatever source derived. It is submitted that therefore the income tax is a tax on all income from whatever source derived in the case of a resident- assessee. Therefore, if any taxable income is left out, the resultant figure would be ‘partial income’ and not ‘total income’. It is submitted that any interpretation of any provision of the Act, 1961 which seeks to exclude any portion of the ‘total income’ from the ambit of taxation runs contrary to the scheme of taxation and hence is impermissible. It is submitted that thus the CA No. 6580/2021 Etc. Page 5 of 59

income tax is a tax on ‘total income,’ the assessee furnishes a return of ‘total income’ (as per Section 139 of the Act, 1961) and the AO assesses ‘total income’ only. ii) It is next submitted that while considering the issue involved, the manner and mode of passing assessment/re-assessment orders is required to be considered. It is submitted that section 139 of the Act, 1961 requires an assessee to furnish his return of total income for the previous year. The return is processed under section 143(1). Sub-sections (2) and (3) contain provision for assessment of ‘total income’ by the AO. It is submitted that there is a possibility that income chargeable to tax has escaped assessment in the first instance. Section 147 of the Act, 1961 enables the AO to assess or reassess the case and bring to tax such income also. Thus, the Act, 1961 contains elaborate machinery to facilitate determination of ‘total income’ and collection of tax thereon. iii) It is further submitted that the AO, in order to determine ‘total income’ correctly, needs to collect information from the assessee as well as third parties. The Statute contains many provisions enable the Department to collect information relating to the CA No. 6580/2021 Etc. Page 6 of 59

assessee, directly as well as indirectly, so as to enable it to detect tax evasion and make proper assessment of ‘total income’. Section 132 of the Act, 1961 is such a provision which enables to conduct ‘search and seizure’. It is submitted that section 132 of the Act, 1961 is a tool for collecting information relating to tax evasion by an assessee. There are other provisions to ensure that the assessees are assessed correctly on their ‘total income’, namely, sections 142, 131, 133, 133A and 285BA. It is submitted that apart from this, the Department keeps getting information relating to assessee from various sources, viz.: (i) Suspicious Transaction Report from the Financial Intelligence Unit (FIU) (ii) Information from other taxation authorities viz. GST, and Law Enforcement Agencies, viz. ED, etc. (iii) Information from foreign tax jurisdictions under Automatic Exchange of Information as well as on request basis under Tax Treaties and International conventions. (iv) Gathering of documents and evidence from and based on third party sources. (v) It also collects information available in public domain and gets the same from informants, tax evasion petitions, etc. It is submitted that the information collected from all these sources, including search and seizure, is eventually to be used for assessing ‘total income’. CA No. 6580/2021 Etc. Page 7 of 59

iv) Shri N. Venkataraman, learned ASG has taken us to the scheme of assessment in a search case. It is submitted that for the period prior to 30/06/1995, initially, there was no special provision for assessment of search cases. Those assessments were made in accordance with the regular provisions relating to assessment of income, i.e., section 143(3) or section 147 of the Act, 1961. Therefore, the assessment took into considering the incriminating material found during the search as well as that coming to the AO’s notice from any other source. It is submitted that thereafter the Finance Act, 1995 introduced a special procedure for assessment of search cases. A set of provisions comprising of Sections 158B to 158BG was introduced by Chapter XIV-B – Special procedure for assessment of search cases. The salient features of Chapter XIV-B are as follows: (i) Any search initiated u/s 132 or 132A of the Act after 30 th June, 1995, the AO shall proceed to assess the undisclosed income in accordance with the provisions of Chapter XIV-B. (ii) It mandated the assessment of the total undisclosed income relating to the block period to be taxed at the rate CA No. 6580/2021 Etc. Page 8 of 59

specified under Section 113 of the Act as the income of the block period, irrespective of the previous year or years to which such income relates and irrespective of the fact whether regular assessment for any one or more of the relevant assessment years is pending or not. (iii) Section 158B(a) defines “block period”- “block period” means the period comprising previous years relevant to six assessment years preceding the previous year in which the search was conducted under section 132 or any requisition was made under section 132A and also includes the period up to the date of the commencement of such search or date of such requisition in the previous year in which the said search was conducted or requisition was made: Provided that where the search is initiated or the requisition is made before the 1 st day of June, 2001, the provisions of this clause shall have effect as if for the words “six assessment years,” the words “ten assessment years” had been substituted;” (iv) Section 158B(b) defines “Undisclosed Income”: “undisclosed income” includes any money, bullion, jewellery or other valuable article or thing or any income based on any entry in the books of account or other documents or transactions, where such money, bullion, jewellery, valuable article, thing, entry in the books of account or other document or transaction represents CA No. 6580/2021 Etc. Page 9 of 59

wholly or partly income or property which has not been or would not have been disclosed for the purposes of this Act, or any expense, deduction or allowance claimed under this Act which is found to be false.” (v) Consequently, post 30-06-1995, Assessing Officers are allowed to assess: A. Undisclosed income B. For the block period which is 6 years if the search is prior to 01.06.2001 and 10 years post 01.06.2001. C. At the rate specified in Section 113. D. The explanation to Section 158B(a) also mandated that the assessment made under this Chapter shall be in addition to the regular assessment in respect of each previous year included in the block period. E. The total undisclosed income relating to the block period shall not include the income assessed in any regular assessment as income of such block period. F. The income assessed in this Chapter shall not be included in the regular assessment of any previous year included in the block period. (vi) Section 158BB provides the computation mechanism of undisclosed income of the block period which is as follows: (i) What can be taxed under this Chapter is only undisclosed income of the block period. CA No. 6580/2021 Etc. Page 10 of 59

(ii) This undisclosed income should form part of the total income. However, this chapter permits independent and separate assessment for undisclosed income for the block period and therefore cannot include the total income forming part of the regular assessment. (iii) In other words, both the income forming part of the regular assessment/reassessment falling under Section 143/147 respectively, and the assessment on undisclosed income for block period would constitute together the total income. (iv) However, the streams of assessment are independent and separate. The regular assessment/reassessment would be under Section 143/147 respectively. Whereas, the assessment of undisclosed income for block period would be a separate assessment under Section 158BC(c). (v) Three things are therefore clear. The spirit of the Income Tax Act is to tax total income. The regular assessment/reassessment form one stream u/s 143/147 and, the block assessment of the undisclosed income as yet another stream of undisclosed income. (vi) As a result of two separate assessments for computation of total income and taxation on it, Section 158BB allowed the following exclusions in computing the undisclosed income of block period to be assessed u/s 158BA which are: CA No. 6580/2021 Etc. Page 11 of 59

a. Assessment under Section 143 (assessment), Section 144 (best judgment assessment), and Section 147 (reassessment). b. Where returns have been filed u/s 139 or notices have been issued u/s 142(1) or u/s 148, but assessments have not been made till the date of search requisition, based on the income disclosed in such returns. c. Likewise, Section 158B(b) (Clauses c to f) proceeds to excludes other possible permutations. The bottom line being, if the income is either disclosed or period for disclosure is yet to get over, or assessed or reassessed or gets settled before the settlement commission, or an assessment of undisclosed income has been made already under clause c of section 158C. d. Section 158BB(3) imposed the burden on the assessee to prove that any undisclosed income had already been disclosed in any return of income filed by the assessee, before the commencement of search or of the requisition, as the case may be. e. In short, assessment on undisclosed income for block period is an independent assessment from the rest of the assessments all of which put together would rest in assessment in total income. (vii) Section 158BC provides the procedure for block assessment and determine the undisclosed income of the block period in the manner laid down in Section 158BB and the provisions of Section 142, Sub-Sections CA No. 6580/2021 Etc. Page 12 of 59

2 and 3 of Section 143, Section 144 and Section 145 of the Act and the AO would proceed to pass an assessment order and determine the tax payable u/s 158BC(c) of the Act. In other words, the order of assessment on undisclosed income of block period gets passed u/s 158BC(c) of the Act and the manner of computation shall be in accordance with Section 158BB of the Act. (viii) Section 158BD provides the assessment of undisclosed income of any other person. Section 158BE provides the time limit for competition of block assessment. Section 158BF refers to the inapplicability of the various provisions relating to interest and penalties, and section 158BG identifies the competent authorities who can pass block assessment orders. (v) It is submitted that the scheme under Chapter XIV- B, referred to hereinabove, was in place for about eight years but failed to yield the desired outcome. Therefore, the same came to be replaced by another scheme by Finance Act, 2003. It is submitted that the salient features of the special procedure introduced in 2003 were as below: (i) The scheme of parallel assessments were given a go-by. There was to be a single assessment of ‘total income’, incorporating undisclosed income CA No. 6580/2021 Etc. Page 13 of 59

found during the search as well as that found from any other source. (ii) The concept of ‘block period’ was given a go-by. The concept of ‘assessment year’ as the temporal unit was restored. (iii) Assessment had to be made u/s 153A, not under Sections regularly employed for assessment/reassessment, i.e. Section 143(3)/147. (iv) Assessment u/s 153A was to be mandatory and automatic in a case where search had been conducted. (v) Assessments u/s 153A were to be made for each of the six assessment years preceding the assessment year relevant to the previous year in which the search was conducted. (vi) As mentioned above, the second proviso stipulated that assessment/reassessment for any assessment year (out of the 6 assessment years referred to above) pending on the date of the initiation of the search would abate and a single assessment would be made u/s 153A only. It is submitted that the following are the salient features of Section 153A of the Act, 1961: (i) Section 153A is a non-obstante provision to Sections 139, 147, 149, 151 and 153 and the jurisdictional cause of CA No. 6580/2021 Etc. Page 14 of 59

action to initiate proceeding under this Section would be where a search is initiated u/s 132 or books of accounts, other documents or any assets are requisitioned u/s 132 of the Act after 31 st May, 2023. (ii) The jurisdictional requirement to initiate proceedings u/s 153A would be a search u/s 132 or a requisition u/s 132A. (iii) To permit the AO to issue notices for each assessment year falling within six assessments years. (iv) Assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous years in which such a search is conducted or requisition is made. (v) The AO shall assessee or reassess in respect of each assessment year falling within six assessment years and not as a block, and for relevant assessment year/years. (vi) Section 153A(2) states that if an order of assessment or reassessment made u/s 153A(1) stands annulled in appeal or any other legal proceeding, the assessments and reassessments which had abated under the second proviso to Sub pending on the date of initiation of such u/s 132 or requisition u/s 132A shall abate . (vii) Section 153A(2) states that if an order of assessment or reassessment made u/s 153A(1) stands annulled in appeal or any other legal proceeding, the assessments and reassessments which had abated under CA No. 6580/2021 Etc. Page 15 of 59

the second proviso to Sub-Section 1 shall stand revived w.e.f. the date of receipt of the order of such annulment. (viii) This revival is notwithstanding anything contained under Sub-Section 1 of Section 153A or Section 153. The proviso to Section 153A(2) states that such a revival shall again cease to have effect if the order of annulment which gave rise to said revival is set aside. (vi) It is submitted that therefore the spirit of the Act, 1961 is to assess the total income. The earlier regime allowed parallel assessments namely regular assessment/reassessment independently and simultaneously allowed assessment of undisclosed income for the block period under Chapter XIV-B. Whereas the new regime has abandoned the parallel assessment scheme and made it into one unified assessment, once a search gets initiated under section 132 or books or requisition under section 132A. It is submitted that in the absence of any search under section 132 or a requisition under section 132A, the assessment of ‘total income’ should be carried out under section 143, 144 and 147, i.e., regular assessment, best judgment assessment and reassessment. It is submitted that prior to the new CA No. 6580/2021 Etc. Page 16 of 59

scheme, when a search gets initiated or a requisition happens, the normal assessment/reassessment was allowed to be carried on without any interference and a block assessment of undisclosed income was allowed to be made independently. However, the new scheme brought w.e.f. 01.06.2003 has dismantled this structure and Section 153A conceives the following sequence: a. The jurisdictional exercise of power to initiate proceedings u/s 153A would commence only upon initiation of a search u/s 132 or a requisition u/s 132A and not before that. b. Once a search gets initiated or a requisition is made, the assessment process under every other provision of the Income Tax Act would abate. c. This is clear by virtue of the expression employed in Section 153A(1) “Notwithstanding anything contained in Section 139, 147, 148, 149, 151 and 153.” Being a non-obstinate provision, Section 153A overrides all these provisions. It is submitted that to what extent does the override operate is also brought clearly by Section 153A in the following manner: I. 153A(1)(b) allows assessment and reassessment of total income of Six assessment years immediately preceding the assessment year relevant to the previous year in which such a CA No. 6580/2021 Etc. Page 17 of 59

search is conducted or requisition is made and for the assessment year/years. II. Parliament has chosen the expressions “asses” or “reassess” the total income. III. It is the total income and not the undisclosed income that requires to be assessed u/s 153A. The expression “undisclosed income” which was defined under erstwhile scheme Section 158B(b) has not found a reference or mention under the new scheme. IV. Likewise, each year in the six years in question needs to be assessed independently and not as a block which again was defined under the erstwhile scheme u/s 158B(a), which is conspicuous by its absence under the new scheme. V. Therefore, twin conditions need to be satisfied under Section 153A(1)- A. Assessments have to be completed year wise and not for block period and B. Assessments have to be made for the total income and not just for the undisclosed income. (vii) It is submitted that once this is evident and clear, the scope of interpretation of the second proviso to section 153A(1) read with Section 153A(2) becomes clear and unambiguous . It is submitted that as per the CA No. 6580/2021 Etc. Page 18 of 59

scheme of Section 153A of the Act, 1961, t wo parallel assessments have to be avoided. Therefore, any assessment under Section 143, 144 and 147 pending on the date of initiation of search u/s 132 or making of requestion u/s 132A has to abate, and the same needs to be subsumed into Section 153A(1). The second proviso using the expression “shall abate” should be read with the expressions “assessment” or “reassessment” employed in the very same proviso, i.e., it must be read with the expression employed in Section 153A(1)(b) “assess or reassess the total Income” and finally with the expression “notwithstanding” appearing as the opening phrase u/s 153A(1) of the Act. (viii) It is submitted that the expression “assessment” or “reassessment” appearing in the second proviso and the expressions “assess or reassess the total income” appearing in Section 153A (1)(b) have been employed carefully by the Parliament to convey clear and distinct intentions. It is submitted that the expression “assessment” or “reassessment” appearing in the second proviso refers to the pending assessments under sections 143, 144 and 147 which would abate. It is submitted that whereas “assess or reassess the total income” appearing in Section CA No. 6580/2021 Etc. Page 19 of 59

153A(1)(b) signifies not the pending assessment or reassessment, but the assessment to be made under section 153A for six assessment years. It is submitted that again the Parliament has been extremely careful in not employing the expression ‘total income’ in the second proviso which expression has been carefully employed under section 153A(1)(b) of the Act, 1961. The omission in the second proviso and the inclusion under Section 153A(1)(b) is extremely significant. The omission under the second proviso is necessary since those pending assessments gets abated upon an initiation of a search under section 132 or a requisition under section 133, since the total income is to be assessed or reassessed again consequent to search or requisition. However, when it comes to section 153A(10(b) it authorises the AO to assess or reassess the ‘total income’ consequent to search or requisition. (ix) It is submitted that once a search or requisition is initiated, all pending assessments or reassessments would abate. They would get subsumed into the assessment/reassessment to be passed under section 153(1)(b) and the AO will pass one assessment order for each of the six assessment years subsuming all pending assessments and reassessments and such an CA No. 6580/2021 Etc. Page 20 of 59

order under section 153(1)(b) would be for the ‘total income’ for each of the six assessment years. It is submitted that should the order of assessment or reassessment under sub-section 1 get annulled, the abated proceedings shall stand revived. (x) Making above submissions, it is submitted that the assessment under section 153A is not a block assessment; it is not confined to any undisclosed income; it is not confined only to any incriminating material seized on account of initiation of search under section 132 or requisition under section 132A; the jurisdictional fact or requirement to pass orders under section 153A(1)(b) is initiation of a search under section 132 or requisition under section 132A and not the seizure of any incriminating material finding out an undisclosed income. It is submitted that in the absence of any statutory mandate, any interpretation that the scope of assessment under section 153A should be limited to the incriminating material found during the search is wholly erroneous and unsustainable, particularly considering the fact that Section 153A requires assessment of ‘total income’ and the statute bars resort to the regular provisions, viz., section 143(3)/147 for assessing the income that may be CA No. 6580/2021 Etc. Page 21 of 59

relatable to the material coming on the AO’s record from sources other than the search. (xi) It is submitted that when section 153A requires assessment of ‘total income’, can it be interpreted so as to exclude a part of the ‘total income’ while making the assessment? It is submitted that if income based on incriminating material from sources other than the search is excluded from assessment under section 153A, how can the same be brought to tax? It is submitted that the language and meaning of Section 153A is plain and unambiguous, i.e., if search under section 132 of the Act, 1961 is conducted in a case, assessment of ‘total income’ for each of the six assessment years pending the assessment year relevant to the previous year in which such search is conducted, has to be made. It is submitted that therefore the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income Tax, (2012) 18 ITR (Trib.) 106 (ITAT/Mum) dated 06.07.2012 and the decision of the Delhi High Court in the case of Commissioner of Income Tax, Central-III v. Kabul Chawla, (2015) 61 taxmann.com 412 (Delhi) dated 28.08.2015 are not in consonance with the plain CA No. 6580/2021 Etc. Page 22 of 59

language and meaning of Section 153A and in the process, defeats the very purpose of the ‘charging section’ of the Act. 4. Learned counsel appearing for the respective assessees have made the following submissions: i) It is submitted that the core issue that arises in the present set of appeals is, as to whether in respect of completed assessments/unabated assessments, whether the jurisdiction of assessing officer to make assessment is confined to incriminating material found during the course of search under Section 132 of the Act or not, i.e., whether any addition can be made by the assessing officer in absence of any incriminating material found during the course of search under section 132 of the Act, 1961 or not. ii) It is submitted that it is the case on behalf of the Revenue that the jurisdiction to assess the total income under section 153A arises upon ‘search’ under section 132 and that the jurisdiction is not contingent upon unearthing incriminating material during the course of search. To the aforesaid, it is submitted that while the jurisdiction to issue notice under section 153A may arise consequent to search, however, jurisdiction to CA No. 6580/2021 Etc. Page 23 of 59

assess or reassess the income cannot be assumed merely on the basis of ‘search’ particularly when no incriminating material is unearthed during the course of search. It is submitted that the assessment under section 153A is not the same as regular assessment under section 143(3) as is being contested by the Revenue. It is submitted that under the scheme of the Act, 1961, there are different provisions to make assessment, namely, (1) regular assessment under section 143(3); (2) best judgment assessment under section 144; (3) reassessment in case of income having escaped assessment under section 147; and (4) assessment under section 153A in consequence of search under section 132. iii) It is submitted that the assessment under section 153A is a special procedure for assessment in consequence of search and is distinct from regular scrutiny assessment under section 143(3) or reassessment under section 147 of the Act, 1961. It is submitted that section 153A bears the heading “assessment in case of search or requisition”. That assessment under section 153A is required to be made after a search under section 132 or requisition under section 132A. That the crucial words “search” and CA No. 6580/2021 Etc. Page 24 of 59

“requisition” appear in the substantive provision and the provisos of Section 153A is accordingly to be read in light of such provisions relating to search and requisition , i.e., sections 132 and 132A. That both the provisions 132 and132A contemplate search and requisition where the assessee is not likely to disclose his income and the said provisions can be resorted to only in the circumstances stated therein. That section 132(1)(c) entitles the Revenue to carry out search in case the specified officer has reason to believe that any person is in possession of any money, bullion, jewellery or other valuable article or thing etc. which have not been disclosed for the purpose of the Act. That object of both the provisions, namely, sections 132 and 132A is to unearth the income which the assessee has not or is not likely to disclose. It is submitted that since the assessment under section 153A is linked with search and requisition under sections 132 and 132A of the Act, 1961, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. iv) It is next submitted that now, in case time limit to make regular assessment under section 143(3) is CA No. 6580/2021 Etc. Page 25 of 59

pending or an assessment is underway as on the date of search, the said assessment shall get abated and the AO will have jurisdiction to carry out assessment in respect of such abated assessment dehors any incriminating material. However, in respect of completed/unabated assessments, under section 153A of the Act, 1961, an assessment has to be made in relating to the search or requisition, namely, in relation to material disclosed during the search or requisition. It is submitted that in case the Revenue is permitted to make assessment in respect of any issue despite the fact that no incriminating material is found during the course of search, the same would lead to the expression “search” and “requisition” used in Section 153A being rendered otiose. Not only that, search will become a tool to enlarge limitation period for making regular assessment under section 143(3), which is not permissible. It is submitted that it is the settled position of law that what cannot be done directly, cannot be done indirectly. v) It is submitted that search and requisition can be undertaken in limited circumstances stated under sections 132 and 132A to unearth the income which the assessee has not or is not likely to disclose. Even in CA No. 6580/2021 Etc. Page 26 of 59

a case where there are bona fide reasons to believe that the aforesaid circumstances stated in sections 132 and 132A are present, however, upon undertaking the search, if no incriminating material whatsoever is unearthed, it naturally follows that the very belief that the circumstances exist stands contradicted. In such circumstances, the contention of the Revenue that the AO shall still have the jurisdiction to make addition on any issue, despite no incriminating material having been found, shall tantamount to abuse of the process of law and cannot be accepted. It is submitted that only on the satisfaction of the conditions mentioned in sections 132 and 132A and on recording reasons to believe, there can be search or requisition. It is submitted that therefore in case no incriminating material is found during the course of search, the very reasons to believe forming the basis of search stands vitiated and the search action may say to be bad in the eye of the law. Consequently, the jurisdiction to assess or reassess ought to be read in a restricted manner in such circumstances, i.e., the jurisdiction to assess or reassess ought to be restricted to only incriminating material unearthed during the course of search. CA No. 6580/2021 Etc. Page 27 of 59

vi) It is further submitted that the ‘total income’ under section 153A in respect of unabated assessments to be read in light of sections 132 and 132A as the context requires so and omission of expression “undisclosed income” has no bearing. vii) As regards the contention on behalf of the Revenue that earlier scheme of block assessment under Section 158BA envisaged assessment of “undisclosed income” whereas first proviso to Section 153A(1) envisages assessment of “total income” which manifests the intention of the legislation to bring to tax “total income”, under Section 153A of the Act de hors any incriminating material, it is submitted that the said submission is without appreciating the object behind introducing the 153A regime as well as without appreciating the fact that definition of “total income” under Section 2 is qualified by the expression "unless the context otherwise requires.” viii) It is submitted that the erstwhile scheme of block assessment under Section 158BA envisaged assessment of “undisclosed income” for two reasons. First reason was that there were two parallel assessments envisaged under the erstwhile regime i.e. (i) block assessment under Section 158BA to assess CA No. 6580/2021 Etc. Page 28 of 59

the undisclosed income and (ii) the regular assessment in accordance with the provision of the Act to make assessment qua income other than undisclosed income. Second reason was that the undisclosed income was chargeable to tax at a special rate of 60% under Section 113 whereas income other than undisclosed income was required to be assessed under regular assessment procedure and was taxable at normal rate. ix) It is submitted that under Section 153A regime, the intention of the legislation was to do away with the scheme of two parallel assessments and tax the undisclosed income too at the normal rate of tax as against any special rate. It is for such reason that distinction made earlier qua undisclosed income vis-a- vis other income had been done away with under the regime of Section 153A and it is for that reason that the procedure for separate assessments qua undisclosed income and income other than undisclosed income has been done away with. The omission of word “undisclosed income” in Section 153A does not mean that assessment consequent to search in the absence of any incriminating material being found during the course of search, the AO shall assume jurisdiction to CA No. 6580/2021 Etc. Page 29 of 59

assess income de hors incriminating material in respect of unabated assessments as is being contested by the Revenue. The provision of 153A still have to be read in light of Sections 132 and 132A. This intention of the legislation is also manifestly evident from a plain reading of second proviso to sub-section (1) of Section 153A as well as from sub-section (2) of Section 153A of the Act. x) It is submitted that the second proviso to sub- section (1) of Section 153A provides that assessment or reassessment, if any, relating to the six assessment years referred to in the sub-section pending on the date of initiation of search under Section 132 or requisition under Section 132A, as the case may be, shall abate. Thus, where an assessment is pending as on date of search, the same ‘abates’ and such assessments then can be made by following the procedure under Section 153A and the Revenue shall have the power to assess “total income” in accordance with the provision of the Act. Accordingly, by way of this second proviso, the intention of the legislation to do away with two separate assessments is achieved. xi) Further, to give this second proviso force and to enable the Revenue to make assessment qua "total CA No. 6580/2021 Etc. Page 30 of 59

income” as against just undisclosed income, in the proceedings under Section 153A itself, the expression “total income” has been used in first proviso to Section 153A(1). Here, for the purpose of abated assessments, the expression “total income” shall undisputedly derive its meaning from definition of “total income” provided under Section 2 which means that the Revenue shall be permitted to make assessment qua total income. Had the expression “total income” not been used in the first proviso, the Revenue would have not been able to bring to tax income other than undisclosed income even qua the abated assessments. However, in contrast to abated assessments, in case of completed assessments, where no assessment was pending as on date of search, it is pertinent to mention that no two assessments were taking place in the first place itself. Only one assessment took place in the earlier block assessment regime wherein only undisclosed income could be brought to tax that too when incriminating material was unearthed. xii) It is further submitted that, in cases of unabated assessments where no incriminating material whatsoever was unearthed, no addition could be made in the erstwhile regime as well. It is humbly submitted CA No. 6580/2021 Etc. Page 31 of 59

that the intention of the Parliament was to never tinker with such category of cases in the 153A regime. This is because when no two assessments were taking place in respect of such category of cases, there was no question of doing away with the requirement of two parallel assessments. In such category of cases, the expression “total income” cannot be construed literally as per the definition provided under Section 2 as the same would not only be contrary to the objective of the legislation (which is to do away with two parallel assessments) but also manifestly arbitrary as despite no incriminating material being found and despite assessment having been completed earlier, the Revenue will indulge into roving enquiry to tinker with earlier assessment in the garb of assessment under Section 153A. That cannot be permissible and become a tool to bypass the period of limitation for regular assessment. xiii) It is submitted that the expression “total income” in such category of cases of completed assessments, where no incriminating material is found, ought to be interpreted, not as per definition provided under Section 2, but in light of the objective of Sections 132 and 132A, as the context so requires. Since the assessment under CA No. 6580/2021 Etc. Page 32 of 59

Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act wherein the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition, the expression “total income” for the purpose of first proviso Section 153A(1) is to be read in such context and consequently, the expression “total income” for the purpose of completed assessment cannot be read to give unfettered powers to the Revenue to tinker with the unabated assessments de hors any incriminating material. In such cases, the expression “total income” shall be read to mean as under: A. If an assessment has been made earlier, the “total income” as per the assessment order is considered as the “total income” for the purpose of Section 153A. B. Where no assessment has been made earlier but time limit to initiate assessment proceedings have expired, the return is treated as final (Refer: Chintels India Limited Versus DCIT, [2017] 397 ITR 416 (Del) ]. Accordingly, total income as per such return shall be treated as total income for the purpose of Section 153A in such cases. xiv) It is submitted that thus, the expression “total income” under Section 153A in respect of completed CA No. 6580/2021 Etc. Page 33 of 59

assessment, when read in light of Sections 132 and 132A, shall mean the total income as per assessment order passed under Section 143(3) where assessment had been made earlier or; total income as per return where no assessment was made earlier but time limit to issue notice under Section 143(2) has expired. xv) Insofar as the words used ‘total income’ in section 153A of the Act, 1961, it is submitted that before insertion of the new scheme of assessment under Section 153A, there was a concept of block assessment in respect of the search period. There was one assessment for the block period in respect of the undisclosed income found during the search. This undisclosed income was being taxed at a special rate of 60% and that is why, such income was being identified separately as against the regular income for each of the assessment year. The above concept was given a go- by on introducing this new scheme of assessment under section 153A which provided that assessment will be made for each of the assessment year separately and the income found undisclosed during the search will be taxed at the normal rate. Hence, in section 153A, it has been stated that ‘total income' will be assessed. This means that while computing tax CA No. 6580/2021 Etc. Page 34 of 59

liability, income disclosed as well as undisclosed income found during the course of search will be clubbed to determine the ‘total income’ and tax to be computed on the basis of such ‘total income’. Thus, on the basis of the expression 'total income' in section 153A, the contention of the Revenue that the AO gets power to assess ‘total income’ which will include even income without there being any incriminating material found during the search in respect of assessments which have not abated is not tenable. It is submitted that the meaning of the expression ‘total income’ here will be income originally assessed and the income found during the course of the search. On the basis of this expression 'total income’, the AO cannot get jurisdiction to make an assessment in respect of other material available on record despite no incriminating material being found during the course of the search. It is submitted that therefore when the purpose of the search is to collect information and in case no material is found in the search for the particular assessment year, there is no justification for tinkering with the unabated assessment. It is submitted that therefore in case no incriminating material is found during the search, that jurisdiction comes to an end and AO CA No. 6580/2021 Etc. Page 35 of 59

cannot use that opportunity to bring to tax income on the basis of the material available on record. xvi) It is submitted that further as per sub-section (2) of section 153A of the if any proceeding or any order of assessment or reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. It is submitted that only the proceedings that have been abated shall be revived. The proceedings for other assessment years are not revived even if there is any income that has escaped assessment. Meaning thereby, that intention of the legislation is to only give power to AO for making assessments, which he was earlier having in respect of assessments, which were pending as on date of search and not the other assessments. It is submitted that had the intention of legislature as is being contended On behalf of the Revenue that AO has power to make additions in those assessment years where there is no incriminating material, the legislature would have provided that in case of annulled assessments, in the case of unabated assessments, the AO shall on the basis of the additions CA No. 6580/2021 Etc. Page 36 of 59

made earlier will be empowered to reframe those assessments as well. It is submitted that restricting annulled assessments to only abated assessments, is putting the wheel back to a situation as if there was no search. 4.1 The submissions on behalf of the assessees in a tabulated form thus are as under: S. N . Particulars Assessme nt u/s 143(3) pending and abated Reassessme nt u/s 147 pending and abated Unabated assessmen ts i. No Incriminating found in material search. AO entitled to assess entire income, a pending regular assessme nt stood abated. Scope of assessment u/s 153A must be restricted to grounds of reopening of assessment, which was pending on date of search and stood abated as a result of search. AO not entitled to go beyond No assessmen t u/s 153A in absence of any incriminatin g material. Originally concluded assessmen t which has attained finality cannot be disturbed more so when no material CA No. 6580/2021 Etc. Page 37 of 59

scope of pending assessment. found in search. ii. No incriminating material found in search. + Information/ document from sources other than search available with AO AO entitled to assess entire income, as pending regular assessme nt stood abated. Scope of assessment u/s 153A must be restricted to: (a) grounds on which proceedings reopened; and (b) additional specific information coming to knowledge AO through modes other than search. AO not entitled to reopen entire assessment and undertake roving/fishing enquiries. Assessmen t u/s 153A in absence of any incriminatin g material may be dropped. Post dropping of proceeding s u/s 153A, Revenue may, basis other information, proceed u/s 147 and/or 263 subject to satisfaction of jurisdictiona l conditions under the said provisions. iii. Incriminating material found during search only on issue ‘A’. No other information/materia l available or found from any external sources. AO entitled to assess entire income, as pending regular assessme nt stood abated. AO also Scope of assessment u/s 153A must be restricted to: (a) grounds on which proceedings reopened; and (b) issue A Assessmen t u/s 153A to be restricted to Issue A relating to which incriminatin g material is found during CA No. 6580/2021 Etc. Page 38 of 59

entitled to assess entire income and not just issue A. detected during search. AO not entitled to reopen entire assessment and undertake roving/fishing enquiries. search. Original concluded assessmen t which has attained finality cannot be disturbed, in context of issues in relation to which no documents are found in search. iv. Incriminating material found during search only on Issue ‘A’ + Other information/materia l available or found from any external sources (not in search) in respect of Issue ‘B’. AO entitled to assess entire income including Issue A and/or Issue B. Scope of assessment u/s 153A must be restricted to: (a) grounds on which proceedings reopened; and (b) issue A detected during search; and (c) issue B for which information available. AO not entitled to reopen entire assessment and undertake Assessmen t u/s 153A could only be done in respect of issue A relating to which incriminatin g material is found during search. On conclusion of assessmen t u/s 153A, Revenue may, basis other information, proceed u/s 147 and/or 263. CA No. 6580/2021 Etc. Page 39 of 59

roving/fishing enquiries. 4.2 Learned counsel for the respective assessees have relied upon the following decisions of this Court as well as various High Courts in respect of their submission that no addition can be made in respect of completed assessment in absence of incriminating material: Sl. No. Name of case Citation 1. Commissioner of Income Tax- III, Pune Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) : (2018) 11 SCC 490 2. Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) 3. Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862 (Gujarat) 4. Commissioner of Income Tax- II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) 5. Pr. Commissioner of Income Tax (Central), Bangalore and Ors. Vs. M/s. Delhi International Airport Pvt. Ltd. and Ors. (2022) 443 ITR 382 (Karnataka) 6. Commissioner of Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) 7. Principal Commissioner of Income Tax, Central -2, New (2017) 395 ITR 526 (Delhi) CA No. 6580/2021 Etc. Page 40 of 59

Delhi Vs. Meeta Gutgutia 8. Chintels India Ltd. Vs. Deputy Commissioner of Income Tax – Circle -8, Delhi (2017) 397 ITR 416 (Delhi) 9. Sri. S.M. Kamal Pasha Vs. The Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) 10. Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Ltd. 2016 (10) TMI 1022 (Gujarat) 11. Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573 (Orissa) 12. Smt. Smrutisudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) 13. Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) 14. Principal Commissioner of Income Tax-2, Kolkata Vs. M/s. Salasar Stock Broking Ltd. 2016 (8) TMI 1131 (Calcutta) 15. Pr. Commissioner of Income Tax-Central, Jaipur Vs. Smt. Daksha Jain, Sirohi 2019 (8) TMI 474 (Rajasthan) 16. Dr. A.V. Sreekumar Vs. The Commissioner of Income Tax, Kochi and Assistant Commissioner of Income Tax, Calicut (2018) 404 ITR 642 (Kerala) 5. We have heard learned counsel for the respective parties at length. The question which is posed for consideration in the present set of appeals is, as to whether in respect of completed assessments/unabated assessments, whether CA No. 6580/2021 Etc. Page 41 of 59

the jurisdiction of AO to make assessment is confined to incriminating material found during the course of search under Section 132 or requisition under Section 132A or not, i.e., whether any addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under Section 132 A of the Act, 1961 or not. 6. It is the case on behalf of the Revenue that once upon the search under Section 132 or requisition under Section 132A, the assessment has to be done under Section 153A of the Act, 1961 and the AO thereafter has the jurisdiction to pass assessment orders and to assess the ‘total income’ taking into consideration other material, though no incriminating material is found during the search even in respect of completed/unabated assessments. 7. At the outset, it is required to be noted that as such various High Courts, namely, Delhi High Court, Gujarat High Court, Bombay High Court, Karnataka High Court, Orissa High Court, Calcutta High Court, Rajasthan High Court and the Kerala High Court have taken the view that no addition can be made in respect of completed/unabated assessments in absence of any incriminating material. The lead judgment is by the Delhi CA No. 6580/2021 Etc. Page 42 of 59

High Court in the case of Kabul Chawla (supra) , which has been subsequently followed and approved by the other High Courts, referred to hereinabove. One another lead judgment on the issue is the decision of the Gujarat High Court in the case of Saumya Construction (supra) , which has been followed by the Gujarat High Court in the subsequent decisions, referred to hereinabove. Only the Allahabad High Court in the case of Pr. Commissioner Of Income Tax v. Mehndipur Balaji, 2022 SCC OnLine All 444 : (2022) 447 ITR 517 has taken a contrary view. 7.1 In the case of Kabul Chawla (supra) , the Delhi High Court, while considering the very issue and on interpretation of Section 153A of the Act, 1961, has summarised the legal position as under: Summary of the legal position 38.   On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income for such AYs will have to be computed by the AOs as a fresh exercise. CA No. 6580/2021 Etc. Page 43 of 59

iii. The AO will exercise normal assessment powers in respect of the six years previous to the relevant AY in which the search takes place. The AO has the power to assess and reassess the ‘total income’ of the aforementioned six years in separate assessment orders for each of the six years. In other words, there will be only one assessment order in respect of each of the six AYs “in which both the disclosed and the undisclosed income would be brought to tax”. iv. Although Section 153 A does not say that additions should be strictly made on the basis of evidence found in the course of the search, or other post-search material or information available with the AO which can be related to the evidence found, it does not mean that the assessment “can be arbitrary or made without any relevance or nexus with the seized material. Obviously an assessment has to be made under this Section only on the basis of seized material.” v. In absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The word ‘assess’ in Section 153 A is relatable to abated proceedings (i.e., those pending on the date of search) and the word ‘reassess’ to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record of the AO. vii. Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or CA No. 6580/2021 Etc. Page 44 of 59

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 7.2 Thereafter in the case of Saumya Construction (supra) , the Gujarat High Court, while referring the decision of the Delhi High Court in the case of Kabul Chawla (supra) and after considering the entire scheme of block assessment under Section 153A of the Act, 1961, had held that in case of completed assessment/unabated assessment, in absence of any incriminating material, no additional can be made by the AO and the AO has no jurisdiction to re-open the completed assessment. In paragraphs 15 & 16, it is held as under: “15. On a plain reading of section 153A of the Act, it is evident that the trigger point for exercise of powers thereunder is a search under section 132 or a requisition under section 132A of the Act. Once a search or requisition is made, a mandate is cast upon the Assessing Officer to issue notice under section 153A of the Act to the person requiring him to furnish the return of income in respect of each assessment year falling within six assessment years immediately preceding the’ assessment year relevant to the previous year in which such search is conducted or requisition is made and assess or reassess the same. Since the assessment under section 153A of the Act is linked with search and requisition under sections 132 and 132A of the Act, it is evident that the object of the section is CA No. 6580/2021 Etc. Page 45 of 59

to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime of block assessment whereby; it was only the undisclosed income of the block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess the total income in respect of each assessment year, falling within such six assessment years. The second proviso makes the intention of the Legislature clear as the same provides that assessment or reassessment, if any, relating to the six assessment years referred to in the sub-section pending on the date of initiation of search under section 132 or requisition under section 132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says, that such revival shall cease to have effect if such order of annulment is set aside. Thus, any proceeding of assessment or reassessment falling within the, six assessment years prior to the search or requisition stands abated and the total income of the assessee is required to be determined under section 153A, of the Act. Similarly, sub- section (2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under section 153A of, the Act is annulled in appeal or any other proceeding. 16.   Section 153A bears the heading “Assessment in case of search or requisition”. It is well settled as held by the Supreme Court in a catena of decisions that the heading of the, section can be regarded as a key to the interpretation of CA No. 6580/2021 Etc. Page 46 of 59

the operative portion of, the section and if there is no ambiguity in the language or if it is plain and clear, then the heading used in the section strengthens that meaning From the heading of section 153, the intention of the Legislature is clear, viz, to provide for assessment in case of search and requisition. When, the very purpose of the provision is to make assessment in case of search or requisition, it goes without saying that the assessment has to have relation to the search or requisition. In other words, the assessment, should be connected with something found during the search or requisition, viz., incriminating material which reveals undisclosed income Thus, while in view of the mandate of sub-section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of   Jai Steel (India)   v.   Asst. CIT   (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer can pass assessment orders for each of the six years determining the total income of the assessee which would include income declared in the returns, if any, furnished by the assessee as well as undisclosed income, if any, unearthed during the search or requisition. In case where a pending reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act.” CA No. 6580/2021 Etc. Page 47 of 59

8. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra) , taking the view that no addition can be made in respect of completed assessment in absence of any incriminating material. 9. While considering the issue involved, one has to consider the object and purpose of insertion of Section 153A in the Act, 1961 and when there shall be a block assessment under Section 153A of the Act, 1961. 9.1 That prior to insertion of Section 153A in the statute, the relevant provision for block assessment was under Section 158BA of the Act, 1961. The erstwhile scheme of block assessment under Section 158BA envisaged assessment of ‘undisclosed income’ for two reasons, firstly that there were two parallel assessments envisaged under the erstwhile regime, i.e., (i) block assessment under section 158BA to assess the ‘undisclosed income’ and (ii) regular assessment in accordance with the provisions of the Act to make assessment qua income other than undisclosed income. Secondly, that the ‘undisclosed income’ was chargeable to tax at a special rate of 60% under section 113 whereas income other than CA No. 6580/2021 Etc. Page 48 of 59

‘undisclosed income’ was required to be assessed under regular assessment procedure and was taxable at normal rate. Therefore, section 153A came to be inserted and brought on the statute. Under Section 153A regime, the intention of the legislation was to do away with the scheme of two parallel assessments and tax the ‘undisclosed’ income too at the normal rate of tax as against any special rate. Thus, after introduction of Section 153A and in case of search, there shall be block assessment for six years. Search assessments/block assessments under Section 153A are triggered by conducting of a valid search under Section 132 of the Act, 1961. The very purpose of search, which is a prerequisite/trigger for invoking the provisions of sections 153A/153C is detection of undisclosed income by undertaking extraordinary power of search and seizure, i.e., the income which cannot be detected in ordinary course of regular assessment. Thus, the foundation for making search assessments under Sections 153A/153C can be said to be the existence of incriminating material showing undisclosed income detected as a result of search. 10. On a plain reading of Section 153A of the Act, 1961, it is evident that once search or requisition is made, a CA No. 6580/2021 Etc. Page 49 of 59

mandate is cast upon the AO to issue notice under Section 153 of the Act to the person, requiring him to furnish the return of income in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made and assess or reassess the same. Section 153A of the Act reads as under: “153A. Assessment in case of search or requisition - (1) Notwithstanding anything contained in Section 139, Section 147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under Section 132 or books of account, other documents or any assets are requisitioned under Section 132-A after the 31st day of May, 2003, the Assessing Officer shall— ( a ) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years   referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under Section 139; ( b ) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made:   Provided   that the Assessing Officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years: CA No. 6580/2021 Etc. Page 50 of 59

Provided further   that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years   referred to in this sub-section pending on the date of initiation of the search under Section 132 or making of requisition under Section 132-A, as the case may be, shall abate. (2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or Section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the   Commissioner: Provided that such revival shall cease to have effect, if such order of annulment is set aside Explanation.—For the removal of doubts, it is hereby declared that,— ( i ) save as otherwise provided in this section, Section 153- B and Section 153-C, all other provisions of this Act shall apply to the assessment made under this section; ( ii ) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year.” 11. As per the provisions of Section 153A, in case of a search under Section 132 or requisition under Section 132A, the AO gets the jurisdiction to assess or reassess the ‘total income’ in respect of each assessment year falling within six assessment years. However, it is CA No. 6580/2021 Etc. Page 51 of 59

required to be noted that as per the second proviso to Section 153A, the assessment or re-assessment, if any, relating to any assessment year falling within the period of six assessment years pending on the date of initiation of the search under Section 132 or making of requisition under Section 132A, as the case may be, shall abate. As per sub-section (2) of Section 153A, if any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub- section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall abate and the AO would assume the jurisdiction to assess or reassess the ‘total income’ for the entire six years period/block assessment period. The intention does not seem to be to re-open the completed/unabated assessments, unless any incriminating material is found with respect to concerned assessment year falling within CA No. 6580/2021 Etc. Page 52 of 59

last six years preceding the search. Therefore, on true interpretation of Section 153A of the Act, 1961, in case of a search under Section 132 or requisition under Section 132A and during the search any incriminating material is found, even in case of unabated/completed assessment, the AO would have the jurisdiction to assess or reassess the ‘total income’ taking into consideration the incriminating material collected during the search and other material which would include income declared in the returns, if any, furnished by the assessee as well as the undisclosed income. However, in case during the search no incriminating material is found, in case of completed/unabated assessment, the only remedy available to the Revenue would be to initiate the reassessment proceedings under sections 147/48 of the Act, subject to fulfilment of the conditions mentioned in sections 147/148, as in such a situation, the Revenue cannot be left with no remedy. Therefore, even in case of block assessment under section 153A and in case of unabated/completed assessment and in case no incriminating material is found during the search, the power of the Revenue to have the reassessment under sections 147/148 of the Act has to be saved, otherwise the Revenue would be left without remedy. CA No. 6580/2021 Etc. Page 53 of 59

12. If the submission on behalf of the Revenue that in case of search even where no incriminating material is found during the course of search, even in case of unabated/completed assessment, the AO can assess or reassess the income/total income taking into consideration the other material is accepted, in that case, there will be two assessment orders, which shall not be permissible under the law. At the cost of repetition, it is observed that the assessment under Section 153A of the Act is linked with the search and requisition under Sections 132 and 132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If CA No. 6580/2021 Etc. Page 54 of 59

the submission on behalf of the Revenue is accepted, in that case, second proviso to section 153A and sub- section (2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. 13. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra) and the decisions of the other High Courts taking the view that no addition can be made in respect of the completed assessments in absence of any incriminating material. 14. In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59

iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income declared in the returns; and iv) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59

the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. Civil Appeal Nos.7738-7739/2021, 7736-7737/2021, 7732-7735/2021 and 7740-7743/2021 15. Insofar as the aforesaid Civil Appeals preferred by the assessee – M/s Kesarwani Zarda Bhandar Sahson, Allahabad are concerned, these appeals have been preferred against the impugned judgment and order dated 06.09.2016 passed in ITA Nos. 270/2014, 269/2014, 15/2015, 16/2015, 268/2014 and 17/2015, as also, against the order dated 21.09.2017 passed in the review applications. It is required to be noted that the issue before the Allahabad High Court was, whether in case of completed/unabated assessments, the AO would have jurisdiction to re-open the assessments made under Section 143(1)(a) or 143(3) of the Act, 1961 and to re- assess the total income taking notice of undisclosed income even found during the search and seizure operation. CA No. 6580/2021 Etc. Page 57 of 59

15.1 In view of the discussion hereinabove, once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even in case of completed/unabated assessments. Therefore, the impugned judgment(s) and order(s) passed by the High Court taking the view that the AO has the power to reassess the return of the assessee not only for the undisclosed income, which was found during the search operation but also with regard to material that was available at the time of original assessment does not require any interference. Under the circumstances, the aforesaid appeals preferred by the assessee – M/s Kesarwani Zarda Bhandar, Sahson, Allahabad deserve to be dismissed and are accordingly dismissed. In the facts and circumstances of the case, no costs. Civil Appeal Nos. 15617/2017, 10267/2017, 10266/2017 & 10268/2017 16. Insofar as the aforesaid appeals filed by the assessee – Dayawanti through legal heir against the impugned common judgment and order dated 27.10.2016 passed by the High Court of Delhi at New Delhi in ITA Nos. 357/2015, 358/2015, 565/2015 and 566/2015. The CA No. 6580/2021 Etc. Page 58 of 59

question before the High Court was, whether the Income Tax Appellate Tribunal was justified in upholding the addition made on the basis of the incriminating material during the course of search. 16.1 In view of the aforesaid discussion and the reasoning, all these appeals filed by the assessee – Dayawanti through legal heir fail and the same deserve to be dismissed and are accordingly dismissed. No costs. ………………………………J. [M.R. SHAH] NEW DELHI; ………………………………J. APRIL 24, 2023. [SUDHANSHU DHULIA] CA No. 6580/2021 Etc. Page 59 of 59

ITEM NO.1501 COURT NO.4 SECTION XIV-A (FOR JUDGMENT) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 6580/2021 PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Appellant(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) ([ HEARD BY : HON'BLE M.R. SHAH and HON'BLE SUDHANSHU DHULIA, JJ. ]....... IA No. 93953/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 93954/2020 - PERMISSION TO FILE LENGTHY LIST OF DATES) WITH C.A. No. 15617/2017 (XIV-A) C.A. No. 10267/2017 (XIV-A) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 721/2020 (IV-C) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 8750/2020 IA No. 8750/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6582/2021 (XIV-A) C.A. No. 3045/2023 (XIV-A) (IA No. 117214/2020 - CONDONATION OF DELAY IN FILING IA No. 117217/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 741/2023 (XIV-A) (IA No. 10892/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7736-7737/2021 (III-A) 1

C.A. No. 7732-7735/2021 (III-A) (IA No. 124110/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6611/2021 (XIV-A) (IA No.14443/2020-CONDONATION OF DELAY IN FILING IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 44539/2020 - AMENDMENT OF THE PETITION) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) R.P.(C) No. 223/2023 in C.A. No. 4484/2018 (III) C.A. No. 7016/2021 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 27932/2020 IA No. 27932/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6585/2021 (XIV-A) (IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 80636/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3044/2023 (XIV-A) (IA No. 102795/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6593/2021 (XIV-A) (FOR ADMISSION and I.R.) C.A. No. 3043/2023 (XIV-A) (IA No. 49720/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 2

C.A. No. 9098-9099/2022 (XIV-A) (IA No. 184475/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9100/2022 (XIV-A) (IA No. 189333/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9106/2022 (XV) ( IA No.181106/2022-CONDONATION OF DELAY IN FILING) C.A. No. 9097/2022 (XIV-A) (IA No. 180746/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9111/2022 (XV) (FOR ADMISSION and I.R. and IA No.183475/2022-CONDONATION OF DELAY IN FILING) C.A. No. 565-566/2023 (XIV-A) (IA No. 1873/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 567-568/2023 (XIV-A) (IA No. 3943/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 824/2023 (XV) ( IA No.3786/2023-CONDONATION OF DELAY IN FILING and IA No.3783/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 541/2023 (XIV-A) (IA No. 2112/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 540/2023 (XIV-A) (IA No. 3116/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 14702/2015 (III) C.A. No. 7738-7739/2021 (III-A) (IA No. 96795/2022 - EARLY HEARING APPLICATION IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) C.A. No. 7028/2021 (III) 3

(FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) C.A. No. 6610/2021 (XIV-A) (IA No. 73937/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6594/2021 (XIV-A) (IA No.4980/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7015/2021 (III) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6589/2021 (XIV-A) C.A. No. 7026/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 7029/2021 (III) (IA No. 68314/2018 - PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) C.A. No. 6608/2021 (XIV-A) C.A. No. 6609/2021 (XIV-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 188368/2019 IA No. 188371/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6605/2021 (XIV-A) ( IA No. 194290/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 194293/2019 - PERMISSION TO FILE SYNOPSIS AND LIST OF DATES) C.A. No. 7017/2021 (III) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6584/2021 (XIV-A) (IA No. 80438/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 4

C.A. No. 10266/2017 (XIV-A) C.A. No. 10268/2017 (XIV-A) C.A. No. 7740-7743/2021 (III-A) ( IA No. 121913/2017 - EXEMPTION FROM FILING O.T. IA No. 125565/2017 - EXEMPTION FROM FILING O.T. IA No. 125560/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125563/2017 - STAY APPLICATION) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3053/2018 (XIV-A) C.A. No. 6596/2021 (XIV-A) (IA No. 46652/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7030/2021 (III) (IA No. 85013/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6583/2021 (XIV-A) C.A. No. 7027/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 6899/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 7014/2021 (III) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Date : 24-04-2023 These matters were called on for pronouncement of judgment today. For Parties Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Shivam Yadav, Adv. Mr. Praveen Swarup, AOR 5

Mr. Amrish Kumar, AOR Mr. Pawanshree Agrawal, AOR Mr. Divyanshu Agrawal, Adv. Ms. Soumya Dhankani, Adv. Ms. Shubhangi Negi, Adv. Mrs. Anil Katiyar, AOR Mr. N Venkatraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Raghvendra Shukla, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Prashant Singh II, Adv. Ms. Niranjna Singh, Adv. Mr. S. A. Haseeb, Adv. Mrs. Gargi Khanna, Adv. Mr. Zoheb Hussain, Adv. Mr. Prahlad Singh, Adv. Mrs. Alka Agarwal, Adv. Mr. Sameer Rohatgi, Adv. Mr. Kartikey Singh, Adv. Ms. Ranjeeta Rohatgi, AOR Ms. Sheena Taqui, Adv. Mr. Akashya Saini, Adv. Mr. Dhavnit Chopra, Adv. Mrs. Bina Gupta, AOR Mr. Subodh S. Patil, AOR Ms. Kavita Jha, AOR Mr. Rohit Jain, Adv. Mr. Vaibav Kulkarni, Adv. Mr. Aniket D. Agarwal, Adv. Mr. Vaibhav Kulkarni, Adv. Mr. Udit Naresh, Adv. Mr. Rupesh Kumar, AOR Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Rajeev Sharma, Adv. Mr. Bhargava V. Desai, AOR Ms. Pallavi Maurya, Adv. Ms. Utkarsh Vats, Adv. Mr. Deepanshu, Adv. Ms. Devina Bhandari, Adv. 6

Mr. Siddharth Ranka, Adv. Mr. A. Karthik, AOR Mr. Arsh Khan, Adv. Mr. Vikas Mehta, AOR Dr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Somil Aggarwal, Adv. Mr. Anshul Mittal, Adv. M/S. Khaitan & Co., AOR Mr. Atul Shankar Mathur, Adv. Mrs. Priya Singh, Adv. Mr. Shubhankar, Adv. M/S. K. J. John And Co, AOR Hon’ble Mr. Justice M. R. Shah has pronounced the reportable judgment of the Bench comprising His Lordship and Hon’ble Mr. Justice Sudhanshu Dhulia. Delay, if any, is condoned. The appeals and review petition stand dismissed in terms of the signed reportable judgment. Pending applications stand disposed of. (RASHMI DHYANI PANT) (NISHA TRIPATHI) COURT MASTER ASSISTANT REGISTRAR (signed reportable judgment is placed on the file) 7

ITEM NO.20 COURT NO.4 SECTION XIV-A (PART HEARD) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No. 6580/2021 PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Appellant(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) (IA No. 93953/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 93954/2020 - PERMISSION TO FILE LENGTHY LIST OF DATES) WITH C.A. No. 15617/2017 (XIV-A) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6585/2021 (XIV-A) (IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 80636/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 20983/2020 (XIV) (IA No. 102793/2020 - CONDONATION OF DELAY IN FILING IA No. 102795/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 22709/2020 (XIV) ( FOR CONDONATION OF DELAY IN FILING ON IA 117214/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 117217/2020 IA No. 117214/2020 - CONDONATION OF DELAY IN FILING IA No. 117217/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6593/2021 (XIV-A) (FOR ADMISSION and I.R.) contd..

- 2 - SLP(C) No. 6063/2022 (XIV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 49720/2022 IA No. 49720/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16930/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 120299/2022 IA No. 120299/2022 - EXEMPTION FROM FILING O.T.) C.A. No. 9097/2022 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 180746/2022 IA No. 180746/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 741/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 10892/2023 IA No. 10892/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6582/2021 (XIV-A) C.A. No. 10267/2017 (XIV-A) C.A. No. 721/2020 (IV-C) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 8750/2020 IA No. 8750/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6611/2021 (XIV-A) (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 44539/2020 - AMENDMENT OF THE PETITION) Diary No(s). 25308/2020 (III) (IA No. 119113/2020 - CONDONATION OF DELAY IN FILING REVIEW PETITION) SLP(C) No. 16928/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 117646/2022 IA No. 117646/2022 - EXEMPTION FROM FILING O.T.) SLP(C) No. 17671/2022 (XV) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 126566/2022 IA No. 126566/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) contd..

- 3 - SLP(C) No. 17670/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 129204/2022 IA No. 129204/2022 - EXEMPTION FROM FILING O.T.) C.A. No. 9100/2022 (XIV-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 189333/2022 IA No. 189333/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9106/2022 (XV) ( IA No.181106/2022-CONDONATION OF DELAY IN FILING) C.A. No. 9111/2022 (XV) (FOR ADMISSION and I.R. and IA No.183475/2022-CONDONATION OF DELAY IN FILING) C.A. No. 565-566/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 1873/2023 IA No. 1873/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 567-568/2023 (XIV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3943/2023 IA No. 3943/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 2110/2023 (XV) ( IA No.3786/2023-CONDONATION OF DELAY IN FILING and IA No.3783/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 541/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 2112/2023 IA No. 2112/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 540/2023 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3116/2023 IA No. 3116/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 14702/2015 (III) C.A. No. 7738-7739/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121523/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125552/2017 contd..

- 4 - FOR STAY APPLICATION ON IA 125554/2017 FOR EXEMPTION FROM FILING O.T. ON IA 125555/2017 FOR EARLY HEARING APPLICATION ON IA 96795/2022 IA No. 96795/2022 - EARLY HEARING APPLICATION IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7736-7737/2021 (III-A) C.A. No. 7732-7735/2021 (III-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 124110/2017 IA No. 124110/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6596/2021 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 46652/2018 IA No. 46652/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7028/2021 (III) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) C.A. No. 7029/2021 (III) (FOR [PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS] ON IA 68314/2018 IA No. 68314/2018 - PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) C.A. No. 6610/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 73937/2018 IA No. 73937/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7030/2021 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 85013/2018 IA No. 85013/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) contd..

- 5 - C.A. No. 6608/2021 (XIV-A) C.A. No. 6594/2021 (XIV-A) (IA No.4980/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) C.A. No. 6609/2021 (XIV-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 188368/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 188371/2019 IA No. 188371/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6605/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 194290/2019 FOR PERMISSION TO FILE SYNOPSIS AND LIST OF DATES ON IA 194293/2019 IA No. 194290/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 194293/2019 - PERMISSION TO FILE SYNOPSIS AND LIST OF DATES) C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) C.A. No. 7016/2021 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 27932/2020 IA No. 27932/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7017/2021 (III) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7015/2021 (III) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6584/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 80438/2020 contd..

- 6 - IA No. 80438/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6589/2021 (XIV-A) C.A. No. 7026/2021 (III) (FOR ADMISSION and I.R.) SLP(C) No. 16128/2022 (XV) (FOR ADMISSION and I.R.and IA No.113873/2022-EXEMPTION FROM FILING O.T. IA No. 113873/2022 - EXEMPTION FROM FILING O.T.) SLP(C) No. 245/2023 (XV) (FOR ADMISSION and I.R. and IA No.185177/2022-CONDONATION OF DELAY IN FILING and IA No.185176/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 20711/2022 (XV) (IA FOR CONDONATION OF DELAY IN FILING ON IA 118339/2022) SLP(C) No. 20709/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 133886/2022) SLP(C) No. 17669/2022 (XV) SLP(C) No. 20708/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 137516/2022 FOR EXEMPTION FROM FILING O.T. ON IA 137517/2022 IA No. 137517/2022 - EXEMPTION FROM FILING O.T.) SLP(C) No. 20710/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 137652/2022 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 137653/2022 IA No. 137653/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9098-9099/2022 (XIV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 184475/2022 IA No. 184475/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10266/2017 (XIV-A) C.A. No. 10268/2017 (XIV-A) contd..

- 7 - C.A. No. 7740-7743/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121913/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125560/2017 FOR STAY APPLICATION ON IA 125563/2017 FOR EXEMPTION FROM FILING O.T. ON IA 125565/2017 IA No. 125565/2017 - EXEMPTION FROM FILING O.T. IA No. 121913/2017 - EXEMPTION FROM FILING O.T. IA No. 125560/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125563/2017 - STAY APPLICATION) C.A. No. 3053/2018 (XIV-A) C.A. No. 7014/2021 (III) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6583/2021 (XIV-A) C.A. No. 7027/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 6899/2021 (III) (FOR ADMISSION and I.R.) Date : 02-02-2023 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE SUDHANSHU DHULIA For Parties Mr. N Venkataraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. S A Haseeb, Adv. Mr. Zoheb Hussain, Adv. Ms. Gargi Khanna, Adv. Ms. Niranjana Singh, Adv. Mr. Prahlad Singh, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Prashant Singh II, Adv. Ms. Alka Agarwal, Adv. Mr. Raghvendra Shukla, Adv. Ms. Shruti Shivkumar, Adv. Mr. V. Chandrashekhar Balaji, Adv. Ms. Amritha Chandra Mouli, Adv. Mr. Rahul Vijaya Kumar, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Amrish Kumar, AOR Mrs. Anil Katiyar, AOR Contd..

- 8 - Mr. Kavin Gulati, Sr. Adv. Mr. Pawanshree Agrawal, AOR Ms. Soumya Dhankani, Adv. Ms. Shubhangi Negi, Adv. Mr. Praveen Swarup, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Mr. Rahul Tomar, Adv. Mr. Chandr Pratap Singh, Adv. Mr. Ajay Kumar Giri, Adv. Mr. Prateesh Kapoor, Sr. Adv. Ms. Sheena Taqui, Adv. Ms. Akansha Saini, Adv. Mr. Dhvanit Chopra, Adv. Mr. Shiv Vinayak Gupta, Adv. Mrs. Bina Gupta, AOR Mr. Ved Jain, Adv. Mr. Nischay Kantoor, Adv. Ms. Richa Mishra, Adv. Mr. Subodh S. Patil, AOR Mr. Sameer Rohatgi, Adv. Mr. Kartikey Singh, Adv. Mr. Sourabh Tandon, Adv. Ms. Ranjeeta Rohatgi, AOR M/S. Khaitan & Co., AOR Mr. Atul Shankar Mathur, Adv. Mrs. Priya Singh, Adv. Mr. Shubhankar, Adv. Ms. Apoorva Jha, Adv. Mr. Arvind P. Datar, Sr. Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Sandeep Bagmar, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Nishith Patel, Adv. Mr. Abhishek Anand, Adv. Ms. Unnimaya S., Adv. M/S. K J John And Co, AOR Ms. Kavita Jha, AOR Mr. Rohit Jain, Adv. Mr. Aniket D Agrawal, Adv. Mr. Vaibhav Kulkarni, Adv. contd..

- 9 - Mr. Rupesh Kumar, AOR Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Salil Aggarwal, Sr. Adv. Mr. Bhargava V. Desai, AOR Mr. Rahul Gupta, Adv. Mr. Siddhartha Chowdhury, Adv. Mr. Mahir Aggarwal, Adv. Mr. Deepanshu, Adv. Mr. Praveen Swarup, AOR Mr. Siddharth Ranka, Adv. Mr. A. Karthik, AOR Mr. Arsh Khan, Adv. Mr. Vikas Mehta, AOR Mr. Tarun Gupta, AOR Mr. Prakul Khurana, Adv. Mr. Rajat Sharma, Adv. Mr. Abhishek Sharma, Adv. Mr. Atul Kumar, Adv. Mr. Yatinder Chaudhary, Adv. Mr. Davinder Singh Khurana, Adv. Mr. Manoj Rajpoot, Adv. Mr. Vikrant, Adv. Dr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Somil Agarwal, Adv. Mr. Anshul Mittal, Adv. Mr. Subas Chandra Acharya, Adv. Mr. Akash Agarwala, Adv. Mr. Harsh Raj Singh, Adv. Mr. Ambhoj Kumar Sinha, AOR UPON hearing the counsel the Court made the following O R D E R So far as SLP(C) Nos. 16930, 16928, 17671, 17670, 16128, 20711, 20709, 17669, 20708, 20710 of 2022 and 245/2023 are concerned, learned counsel appearing on behalf of the Assessees has conceded that he does not wish to make submission on the powers contd..

- 10 - exercised under Section 153-A as the matters are restricted to issue under Section 68 of the Income Tax Act, 1961. In that view of the matter, these Special Leave Petitions are de-tagged and are ordered to be listed separately for final disposal on 21.03.2023. In rest of the matters We have heard Mr. N. Venkataraman, learned ASG appearing on behalf of the Revenue and Mr. Kavin Gulati, Mr. Prateesh Kapoor, Mr. Arvind Datar, learned Senior Advocates and Mr. Ved Jain, learned counsel appearing on behalf of the respective Assessees. Delay condoned in Diary Nos. 20983/2020, 22709/2020 and 25308/2020. Leave granted in Diary Nos. 20983, 22709 of 2020 and SLP(C) Nos. 6063/2022, 2110/2023. Arguments concluded. Judgment reserved. It will be open for the learned counsel appearing for the respective parties to file short written submissions along with the judgments to be relied upon and the ratio with paragraph numbers, within a period of one week from today. (NEETU SACHDEVA) (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

1 ITEM NOS.12 + 25 COURT NO.4 SECTION XIV-A (Part-heard) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 6580/2021 PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Appellant(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) ([GROUP -A CASES] LIST ALL MATTERS TOGETHER ALONG WITH C.A NO. 6634/2021, C.A. 6632/2021 AND C.A. NO. 6572/2021 AS PER R.P DT. 22.11.2022 IN C.A NO 6634/2021] IA No. 93953/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 93954/2020 - PERMISSION TO FILE LENGTHY LIST OF DATES WITH SLP(C) No. 16128/2022 (XV) IA No. 113873/2022 - EXEMPTION FROM FILING O.T. Diary No(s). 22709/2020 (XIV) FOR CONDONATION OF DELAY IN FILING ON IA 117214/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 117217/2020 C.A. No. 15617/2017 (XIV-A) C.A. No. 6582/2021 (XIV-A) C.A. No. 10267/2017 (XIV-A) C.A. No. 721/2020 (IV-C) IA No. 8750/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 25308/2020 in C.A. No. 4484/2018 (III) IA No. 119113/2020 - CONDONATION OF DELAY IN FILING REVIEW PETITION C.A. No. 7732-7735/2021 (III-A) IA No. 124110/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 6611/2021 (XIV-A) (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 44539/2020 - AMENDMENT OF THE PETITION) C.A. No. 734/2020 (IV-C)

2 (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) C.A. No. 7736-7737/2021 (III-A) C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 14702/2015 (III) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7028/2021 (III) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) C.A. No. 6594/2021 (XIV-A) (IA No.4980/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 7016/2021 (III) IA No. 27932/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 7015/2021 (III) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6585/2021 (XIV-A) IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 7026/2021 (III) (FOR ADMISSION and I.R.) Diary No(s). 20983/2020 (XIV) IA No. 102793/2020 - CONDONATION OF DELAY IN FILING IA No. 102795/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

3 C.A. No. 6593/2021 (XIV-A) (FOR ADMISSION and I.R.) SLP(C) No. 6063/2022 (XIV) IA No. 49720/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 16928/2022 (XV) IA No. 117646/2022 - EXEMPTION FROM FILING O.T. SLP(C) No. 20711/2022 (XV) (IA FOR CONDONATION OF DELAY IN FILING ON IA 118339/2022) SLP(C) No. 20709/2022 (XV) FOR CONDONATION OF DELAY IN FILING ON IA 133886/2022) SLP(C) No. 17669/2022 (XV) SLP(C) No. 16930/2022 (XV) IA No. 120299/2022 - EXEMPTION FROM FILING O.T. SLP(C) No. 17671/2022 (XV) IA No. 126566/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 20708/2022 (XV) FOR CONDONATION OF DELAY IN FILING ON IA 137516/2022 FOR EXEMPTION FROM FILING O.T. ON IA 137517/2022 SLP(C) No. 17670/2022 (XV) IA No. 129204/2022 - EXEMPTION FROM FILING O.T. SLP(C) No. 20710/2022 (XV) FOR CONDONATION OF DELAY IN FILING ON IA 137652/2022 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 137653/2022 C.A. No. 6610/2021 (XIV-A) IA No. 73937/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 7738-7739/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121523/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125552/2017 FOR STAY APPLICATION ON IA 125554/2017 FOR EXEMPTION FROM FILING O.T. ON IA 125555/2017 FOR EARLY HEARING APPLICATION ON IA 96795/2022 C.A. No. 7029/2021 (III) FOR [PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS] ON IA 68314/2018

4 C.A. No. 6584/2021 (XIV-A) IA No. 80438/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 6589/2021 (XIV-A) C.A. No. 6609/2021 (XIV-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 188368/2019 IA No. 188371/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6608/2021 (XIV-A) C.A. No. 6605/2021 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 194290/2019 FOR PERMISSION TO FILE SYNOPSIS AND LIST OF DATES ON IA 194293/2019 C.A. No. 7017/2021 (III) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7030/2021 (III) IA No. 85013/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 10268/2017 (XIV-A) C.A. No. 10266/2017 (XIV-A) C.A. No. 7740-7743/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121913/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125560/2017 FOR STAY APPLICATION ON IA 125563/2017 FOR EXEMPTION FROM FILING O.T. ON IA 125565/2017 C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3053/2018 (XIV-A) C.A. No. 6596/2021 (XIV-A) IA No. 46652/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT C.A. No. 7014/2021 (III) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN

5 REFILING / CURING THE DEFECTS) C.A. No. 6583/2021 (XIV-A) C.A. No. 7027/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 6899/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 9098-9099/2022 (XIV-A) ( IA No.184474/2022-CONDONATION OF DELAY IN FILING and IA No.184475/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9100/2022 (XIV-A) (FOR ADMISSION and I.R. and IA No.189332/2022-CONDONATION OF DELAY IN FILING and IA No.189333/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9106/2022 (XV) (IA No.181106/2022-CONDONATION OF DELAY IN FILING) C.A. No. 9097/2022 (XIV-A) (FOR ADMISSION and I.R. and IA No.180745/2022-CONDONATION OF DELAY IN FILING and IA No.180746/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9111/2022 (XV) (FOR ADMISSION and I.R. and IA No.183475/2022-CONDONATION OF DELAY IN FILING) SLP(C) No. 245/2023 (XV) ([TO BE TAKEN UP ALONG WITH ITEM NO.23.1 I.E. SLP(C) No. 16128/2022.]....FOR ADMISSION and I.R. and IA No.185177/2022- CONDONATION OF DELAY IN FILING and IA No.185176/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 2110/2023 (XV) ( IA No.3786/2023-CONDONATION OF DELAY IN FILING and IA No.3783/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 565-566/2023 (XIV-A) (FOR ADMISSION and I.R. and IA No.1872/2023-CONDONATION OF DELAY IN FILING and IA No.1873/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 567-568/2023 (XIV-A) ( IA No.3941/2023-CONDONATION OF DELAY IN FILING and IA No.3943/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 541/2023 (XIV-A) (FOR ADMISSION and I.R. and IA No.2110/2023-CONDONATION OF DELAY IN

6 FILING and IA No.2112/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 540/2023 (XIV-A) ([TO BE TAKEN UP ALONG WITH ITEM NO. 23 I.E. Diary No. 41459- 2022]........FOR ADMISSION and I.R. and IA No.3114/2023-CONDONATION OF DELAY IN FILING and IA No.3116/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 741/2023 ([TO BE TAKEN UP ALONG WITH ITEM NO. 12.13 I.E. C.A. No. 14702/2015] FOR ADMISSION and I.R. and IA No.10890/2023-CONDONATION OF DELAY IN FILING and IA No.10892/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 01-02-2023 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE SUDHANSHU DHULIA For Parties : Mr. N. Venkataraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Zoheb Hussain, Adv. Ms. Alka Agrawal, Adv. Mr. S A Haseeb, Adv. Mr. Prahlad Singh, Adv. Ms. Niranjana Singh, Adv. Mr. Rajan Kumar Chourasia, Adv. Mrs. Prashant Singh, Adv. Mr. Raghvendra Shukla, Adv. Mrs. Gargi Khanna, Adv. Ms. Shruti Shivkumar, Adv. Ms. Amritha Chandramouli, Adv. Mr. Rahul Vijayakumar, Adv. Mr. Santosh Kumar, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Amrish Kumar, AOR Mr. Prateesh Kapoor, Sr. Adv. Ms. Sheena Taqui, Adv. Ms. Akansha Saini, Adv. Mrs. Bina Gupta, AOR Mr. Kavin Gulati, Sr. Adv. Mr. Pawanshree Agrawal, AOR Ms. Soumya Dhankani, Adv. Ms. Shubhangi Negi, Adv. Dr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Somil Agarwal, Adv.

7 Mr. Sanjay Jhanwar, Sr. Adv. Mr. Rajat Sharma, Adv. Mr. Abhishek Sharma, Adv. Mr. Atul Kumar, Adv. Mr. Yatinder Chaudhary, Adv. Mr. Davinder Singh Khurana, Adv. Mr. Manoj Rajpoot, Adv. Mr. Vikrant, Adv. Mr. Tarun Gupta, AOR Mrs. Anil Katiyar, AOR Mr. Praveen Swarup, AOR Mr. Ved Jain, Adv. Mr. Nishchay Kantoor, Adv. Ms. Richa Mishra, Adv. Mr. Subodh S. Patil, AOR Ms. Kavita Jha, AOR Mr. Rohit Jain, Adv. Mr. Vaibhav Kulkarni, Adv. Mr. Aniket D Agarwal, Adv. Mr. Salil Aggarwal, Sr. Adv. Mr. Rahul Gupta, Adv. Mr. Mahir Aggarwal, Adv. Mr. Deepanshu, Adv. Mr. Bhargava V. Desai, AOR Mr. Atul Shankar Mathur, Adv. Mrs. Priya Singh, Adv. Mr. Shubhankar, Adv. Ms. Apoorva Jha, Adv. M/s. Khaitan & Co., AOR Mr. Rupesh Kumar, AOR Ms. Pankhuri Shrivastava, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Abhishek Anand, Adv. For M/s. K J John And Co. AOR Mr. Vikas Mehta, AOR Mr. Alok Kumar, Adv. Mr. Sameer Rohatgi, Adv. Ms. Ranjeeta Rohatgi, AOR Mr. Kartikey Singh, Adv. Mr. Sourabh Tandon, Adv.

8 Mr. Siddharth Ranka, Adv. Mr. A. Karthik, AOR Mr. Arsh Khan, Adv. UPON hearing the counsel the Court made the following O R D E R Mr. N. Venkataraman, learned ASG, appearing for the appellant concluded his arguments. List tomorrow (02.02.2023) as part-heard. (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

ITEM NO.30 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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 42491/2022 (Arising out of impugned final judgment and order dated 22-04-2022 in ITA No. 106/2022 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX (CENTRAL)2 Petitioner(s) VERSUS M/S ALANKAR SAPHIRE DEVELOPERS (P) LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.10890/2023-CONDONATION OF DELAY IN FILING and IA No.10892/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 30-01-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. Amrish Kumar, AOR Mr. N Venkataraman, A.S.G. Mr. V Chandrashekhara Bharathi, Adv. Mr. Ashok Panigrahi, Adv. Mr. Prashant Rawat, Adv. Mr. B K Satija, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Leave granted. Tag with CA No.14702/2015. (DEEPAK JOSHI) (KAMLESH RAWAT) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NOS.23+ 49 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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 41459/2022 (Arising out of impugned final judgment and order dated 22-04-2022 in ITA No. 99/2022 22-04-2022 in ITA No. 114/2022 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX (CENTRAL) 2 Petitioner(s) VERSUS M/S KING BUILDCON PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.1872/2023-CONDONATION OF DELAY IN FILING and IA No.1873/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH Diary No(s). 42363/2022 (XIV) (FOR ADMISSION and I.R. and IA No.2110/2023-CONDONATION OF DELAY IN FILING and IA No.2112/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 41473/2022 (XIV) ( IA No.3941/2023-CONDONATION OF DELAY IN FILING and IA No.3943/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 42488/2022 (XIV) ( IA No.3114/2023-CONDONATION OF DELAY IN FILING and IA No.3116/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 20-01-2023 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. V C Bharathi, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Ishaan Sharma, Adv. Mr. Pratyush Srivastava, Adv. Mr. Piyush Beriwal, Adv. Mr. Santosh Kumar, Adv. Mr. Bharat Singh, Adv. Ms. Shruti Shivkumar, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Amrish Kumar, AOR Mrs. Alka Aggarwal, Adv.

2 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. 14702/2015. (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

ITEM NO.25 COURT NO.4 SECTION XV 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). 41483/2022 (Arising out of impugned final judgment and order dated 18-05-2022 in DBITA No. 65/2021 passed by the High Court Of Judicature For Rajasthan At Jaipur) PR. COMMISSIONER OF INCOME TAX I JAIPUR Petitioner(s) VERSUS OM PRAKASH BADAYA Respondent(s) ( IA No.3786/2023-CONDONATION OF DELAY IN FILING and IA No.3783/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 20-01-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. Balbir Singh, A.S.G. Mr. Monica Benjamin, Adv. Mr. Santosh Kumar, Adv. Mr. Rupender Singhmar, Adv. Mr. Preeti Rani, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with C.A. No. 9106/2022. (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal Nos. 6721-6722 of 2021 M/S ET DEVASSY & SONS …Appellant Versus COMMISSIONER OF INCOME TAX, THRISSUR …Respondent WITH Civil Appeal Nos. 6681-6720 of 2021 O R D E R Today when the present appeals are taken up for hearing, learned counsel appearing on behalf of the respective appellants, on instructions, seeks permission to withdraw the civil appeals. The civil appeals are dismissed as withdrawn. Pending applications also stand disposed of. ...................J. (M.R. SHAH) ....................J. ( C.T. RAVIKUMAR ) New Delhi; January 5, 2023. 1

ITEM NO.23+68 COURT NO.4 SECTION XIV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 6580/2021 PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Appellant(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) (IA No. 93953/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 93954/2020 - PERMISSION TO FILE LENGTHY LIST OF DATES) WITH SLP(C) No. 16128/2022 (XV) (FOR ADMISSION and I.R.and IA No.113873/2022-EXEMPTION FROM FILING O.T.) Diary No(s). 22709/2020 (XIV) ( FOR CONDONATION OF DELAY IN FILING ON IA 117214/2020 and FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 117217/2020) C.A. No. 15617/2017 (XIV-A) C.A. No. 6582/2021 (XIV-A) C.A. No. 10267/2017 (XIV-A) C.A. No. 721/2020 (IV-C) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 8750/2020) Diary No(s). 25308/2020 (III) (IA No. 119113/2020 - CONDONATION OF DELAY IN FILING REVIEW PETITION) C.A. No. 7732-7735/2021 (III-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 124110/2017 ) C.A. No. 6611/2021 (XIV-A) (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS and IA No. 44539/2020 - AMENDMENT OF THE PETITION) C.A. No. 734/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) C.A. No. 7736-7737/2021 (III-A) 2

C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 14702/2015 (III) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7028/2021 (III) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) C.A. No. 6594/2021 (XIV-A) (IA No.4980/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 7016/2021 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 27932/2020) C.A. No. 7015/2021 (III) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 6585/2021 (XIV-A) (IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 80636/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7026/2021 (III) (FOR ADMISSION and I.R.) Diary No(s). 20983/2020 (XIV) (IA No. 102793/2020 - CONDONATION OF DELAY IN FILING and IA No. 102795/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6593/2021 (XIV-A) (FOR ADMISSION and I.R.) 3

SLP(C) No. 6063/2022 (XIV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 49720/2022) SLP(C) No. 16928/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 117646/2022) SLP(C) No. 20711/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 118339/2022) SLP(C) No. 20709/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 133886/2022) SLP(C) No. 17669/2022 (XV) SLP(C) No. 16930/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 120299/2022) SLP(C) No. 17671/2022 (XV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 126566/2022 ) SLP(C) No. 20708/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 137516/2022 and FOR EXEMPTION FROM FILING O.T. ON IA 137517/2022) SLP(C) No. 17670/2022 (XV) (FOR EXEMPTION FROM FILING O.T. ON IA 129204/2022) SLP(C) No. 20710/2022 (XV) (FOR CONDONATION OF DELAY IN FILING ON IA 137652/2022 and FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 137653/2022) C.A. No. 6610/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 73937/2018) C.A. No. 7738-7739/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121523/2017 and FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125552/2017 and FOR STAY APPLICATION ON IA 125554/2017 and FOR EXEMPTION FROM FILING O.T. ON IA 125555/2017 and FOR EARLY HEARING APPLICATION ON IA 96795/2022 ) C.A. No. 6721-6722/2021 (XI-A) C.A. No. 7029/2021 (III) (FOR [PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS] ON IA 68314/2018) C.A. No. 6584/2021 (XIV-A) 4

( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 80438/2020) C.A. No. 6589/2021 (XIV-A) C.A. No. 6609/2021 (XIV-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 188368/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 188371/2019) C.A. No. 6608/2021 (XIV-A) C.A. No. 6605/2021 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 194290/2019 and IA No. 194293/2019 - PERMISSION TO FILE SYNOPSIS AND LIST OF DATES) C.A. No. 7017/2021 (III) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7030/2021 (III) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 85013/2018) C.A. No. 10268/2017 (XIV-A) C.A. No. 6681-6720/2021 (XI-A) C.A. No. 10266/2017 (XIV-A) C.A. No. 7740-7743/2021 (III-A) ( FOR EXEMPTION FROM FILING O.T. ON IA 121913/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125560/2017 and FOR STAY APPLICATION ON IA 125563/2017 ) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3053/2018 (XIV-A) C.A. No. 6596/2021 (XIV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 46652/2018) C.A. No. 7014/2021 (III) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) 5

C.A. No. 6583/2021 (XIV-A) C.A. No. 7027/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 6899/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 9098-9099/2022 (XIV-A) ( IA No.184474/2022-CONDONATION OF DELAY IN FILING and IA No.184475/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9100/2022 (XIV-A) (FOR ADMISSION and I.R. and IA No.189332/2022-CONDONATION OF DELAY IN FILING and IA No.189333/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9106/2022 (XV) ( IA No.181106/2022-CONDONATION OF DELAY IN FILING) C.A. No. 9097/2022 (XIV-A) (FOR ADMISSION and I.R. and IA No.180745/2022-CONDONATION OF DELAY IN FILING and IA No.180746/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 9111/2022 (XV) (FOR ADMISSION and I.R. and IA No.183475/2022-CONDONATION OF DELAY IN FILING) Special Leave to Appeal (C) No(s). 245/2023 (FOR ADMISSION and I.R. and IA No.185177/2022-CONDONATION OF DELAY IN FILING and IA No.185176/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ) Date : 05-01-2023 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. M. P. Vinod, AOR Mr. Atul Shankar Vinod, Adv. Mr. Dileep Pillai, Adv. Mr. Ajay Kumar Jain, Adv. Mr. Arun K. Jaiswal, Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Pawanshree Agrawal, AOR Ms. Soumya Dhankari, Adv. Mrs. Anil Katiyar, AOR 6

Mr. Praveen Swarup, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchndani, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mrs. Suchita Pandey, Adv. Mr. Hari Sahteshwar, Adv. Ms. Sanat Kapoor, Adv. Mr. Dawneesh Shaktivats, Adv. Ms. Pooja Sharma, Adv. Ms. Payal Swarup, Adv. Mrs. Suchitra Pandey, Adv. Mr. Parmanand, Adv. Mr. N. Venkatraman, ASG Mr. Arijit Prasad, Sr. Adv. Ms. Niranjana Singh, Adv. Mr. Zoheb Hussain, Adv. Mr. S.A. Haseeb, Adv. Mr. Rajan Kr. Chourasia, Adv. Mr. Prashant Singh, Adv. Ms. Kiran Bala, Adv. Ms. Gargi Khanna, Adv. Ms. Archana Pathak Dave, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mrs. Bina Gupta, AOR Mr. Subodh S. Patil, AOR Mr. Raj Bahadur Yadav, AOR Mr. Sameer Rohatgi, Adv. Mr. Kartikey Singh, Adv. Mr. Sourabh Tandon, Adv. Ms. Ranjeeta Rohatgi, AOR Mr. Atul Shankar Mathur, Adv. Mrs. Priya Singh, Adv. Ms. Apoorva Jha, Adv. Mr. Shubhankar, Adv. For M/S. Khaitan & Co., AOR M/S. K J John And Co, AOR Ms. Kavita Jha, AOR Mr. Vaibhav Kulkarni, Adv. Mr. Rohit Jain, Adv. Mr. Udit Naresh, Adv. Mr. Aniket D Agarwal, Adv. Mr. Rupesh Kumar, AOR Mr. Rajeev Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. 7

Ms. Neelam Sharma, Adv. Mr. Salil Aggarwal, Sr. Adv. Mr. Bhargava V. Desai, AOR Mr. Madhur Aggarwal, Adv. Mr. Uma Shankar, Adv. Mr. Utkarsh Vats, Adv. Mr. Deepanshu K, Adv. Mr. Praveen Swarup, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchndani, Adv. Ms. Ananya Kapoor, Adv. Ms. Sanat Kapoor, Adv. Mrs. Suchitra Pandey, Adv. Mr. Parmanand, Adv. Mrs. Anil Katiyar, AOR Mr. Mahaveer Jain, Adv. Mr. Alok Kumar, Adv. Mr. Vikas Mehta, AOR Mr. Sanjay Jhanwar, Sr. Adv. Mr. Rajat Sharma, Adv. Mr. Ankit Sareen, Adv. Mr. Tarun Gupta, AOR Mr. Atul Kumar, Adv. Mr. Yatinder Chaudhary, Adv. Mr. Davinder Singh Khurana, Adv. Mr. Abhishek Sharma, Adv. Mr. Vikrant, Adv. Mr. Manoj Rajpoot, Adv. Mr. Ambhoj Kumar Sinha, AOR UPON hearing the counsel the Court made the following O R D E R Put up on 01.02.2023. C.A. No. 6721-6722/2021 and C.A. No. 6681-6720/2021 The civil appeals are dismissed as withdrawn in terms of the signed order. Pending applications also stand disposed of. (MEENAKSHI KOHLI) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR [Signed order is placed on the file] 8

ITEM NO.34 + 79 COURT NO.5 SECTION XV 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). 37285/2022 (Arising out of impugned final judgment and order dated 10-05-2022 in DBITA No. 54/2021 passed by the High Court Of Judicature For Rajasthan At Jaipur) PRINCIPAL COMMISSIONER OF INCOME TAX I Petitioner(s) VERSUS RITU AGARWAL Respondent(s) (FOR ADMISSION and I.R. and IA No.183475/2022-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 35235/2022 (XIV) ( IA No.184474/2022-CONDONATION OF DELAY IN FILING and IA No.184475/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 36142/2022 (XIV) (FOR ADMISSION and I.R. and IA No.180745/2022-CONDONATION OF DELAY IN FILING and IA No.180746/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 36139/2022 (XV) ( IA No.181106/2022-CONDONATION OF DELAY IN FILING) Diary No(s). 36134/2022 (FOR ADMISSION and I.R. and IA No.189332/2022-CONDONATION OF DELAY IN FILING and IA No.189333/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 09-12-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. N. Venkataraman, ASG Ms. Kiran Bala Sahay, Adv. Ms. Gargi Khanna, Adv. Ms. Archana Sharma, Adv. Mr. Raghvendra Shukla, Adv. Ms. Archana Pathak Dave, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Contd..

- 2 - UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Leave granted. Tag with CA No.14702/2015. (NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

ITEM NO.45 COURT NO.12 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS REVIEW PETITION (CIVIL) Diary No(s). 25308/2020 in C.A. No.4484/2018 PR COMMISSIONER OF INCOME TAX- 4 Petitioner(s) VERSUS SAUMYA CONSTRUCTION PVT LTD Respondent(s) ( IA No. 119113/2020 - CONDONATION OF DELAY IN FILING REVIEW PETITION) Date : 18-11-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIRUDDHA BOSE HON'BLE MR. JUSTICE J.B. PARDIWALA For Petitioner(s) Mr Sanjay Jain, ASG Ms. Garima Prasad, Sr.Adv. Ms. Niranjana Singh, Adv. Mr. Mohd.Akhil, Adv. Mr. Akash Kishore, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Learned counsel for the Revenue submits that a batch of petitions involving the same question of law is being listed to be appeared before this Court on 06.12.2022. List this matter along with Civil Appeal No.14702/2015 ( Commissioner Of Income Tax Central III Vs. M/S. Apar Industries Ltd.). (NIRMALA NEGI) (VIDYA NEGI) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.806 COURT NO.13 SECTION XIV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 6580/2021 PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Appellant(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) (TO BE LISTED ON 20.09.2022 ALONG WITH D.NO. 19437 OF 2020 (CA 6580/2021) AND OTHER ALLIED MATTERS (GROUP A, B, C AND D) AS PER R/P DATED 05.08.2022 IN SLP (D) NO. 20983 OF 2020 ) Date : 06-09-2022 This appeal was mentioned today. CORAM : HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. Rajan Kumar Chourasia, Adv. (Mentioned by) Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Ambhoj Kumar Sinha, AOR UPON being mentioned the Court made the following O R D E R As prayed, let this matter be not deleted from the date notified, i.e. 20.09.2022. (DEEPAK SINGH) (ANJU KAPOOR) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.42 COURT NO.9 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. 20983/2020 (Arising out of impugned final judgment and order dated 24-07-2019 in ITA No. 462/2018 passed by the High Court of Delhi at New Delhi) THE PR. COMMISSIONER OF INCOME TAX (CENTRAL)3 Petitioner(s) VERSUS ABHISAR BUILDING P. LTD. Respondent(s) (IA No. 102793/2020 - CONDONATION OF DELAY IN FILING IA No. 102795/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No(s). 22709/2020 (XIV) ( FOR CONDONATION OF DELAY IN FILING ON IA 117214/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 117217/2020 IA No. 117214/2020 - CONDONATION OF DELAY IN FILING IA No. 117217/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 05-08-2022 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. N.VENKATARAMAN, ASG Mr. Niranjana Singh, Adv Mr. Mohd. Akhil, Adv Mr. Shantanu Sharma, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Rakesh Gupta, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Somil Aggarwal, Adv. Mr. Anshul Mittal, Adv. UPON hearing the counsel the Court made the following O R D E R Put up on 20.09.2022 along with D. No.19437 of 2020 and other allied matters (list enclosed). (NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

ITEM NO.24 COURT NO.3 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). 6063/2022 (Arising out of impugned final judgment and order dated 09-09-2021 in ITA No. 94/2020 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S BHADANI FINANCIERS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.49720/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 25-04-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE ABHAY S. OKA For Petitioner(s) Mr. N. Venkatraman, Ld. ASG, Mr. Sanjay Kumar Tyagi,Adv Mr. Sanjay kumar Yadav, Adv Mr. V V V MBNS Pattabhi Ram, Adv Ms. Swarupama chaturvedi, Adv Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List this matter along with C.A. No.14702/2015. (ARUSHI SUNEJA) (VIDYA NEGI) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)

1 ITEM NO.24 Court 3 (Video Conferencing) SECTION XIV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No. 6580/2021 PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Appellant(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) ([ The following matters are listed as group A cases under (Section 153A) of Income Tax Act ] (IA No. 93953/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 93954/2020 - PERMISSION TO FILE LENGTHY LIST OF DATES) WITH SLP(C) No. 6289/2020 (III) (FOR ADMISSION and I.R.) Date : 12-01-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. N.Venkatraman, ASG Mr. Ariji Prasad, Sr. Adv. Mr. Syed Abdul Haseeb, Adv Mr. Zoheb Hossain, Adv. Ms. Gargi Khanna, Adv. Ms. Niranjana Singh, Adv. Mr. D.L. Chidananda, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Dr. Rakesh Gupta, Adv. Mr. Somil Aggarwal, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Pradhuman Gohil, Adv. Ms. Taruna Singh Gohil, AOR Ms. Ranu Purohit, Adv. Mr. R. Vishnu Kumar, Adv. Mr. Alapati Sahithya Krishna, Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 6289/2020 Learned counsel for the respondent, submits that this

2 matter needs to be de-tagged from rest of the matters. Mr. N. Venkatraman, learned Additional Solicitor General, on instructions, submits that this matter needs to be heard along with SLP(C) No. 21269 of 2021. We order accordingly. Learned counsel for the respondent, however, submits that there is one more matter pending in this Court being SLP (C) No.29096 of 2019 and the present Special Leave Petition being SLP(C) No. 6289/2020 needs to be heard along with that matter. The respondent may take out a formal application in that behalf, which prayer can be considered appropriately. C.A. No. 6580/2021 List the present appeal along with other connected matters in the first week of March, 2022 on a non- miscellaneous day. (NEETU KHAJURIA) COURT MASTER (RANJANA SHAILEY) COURT MASTER

1 ITEM NO.10 COURT NO.3 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). 19437/2020 (Arising out of impugned final judgment and order dated 05-08-2019 in ITA No. 240/2018 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Petitioner(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) ([ The following matters are listed as group A cases under (Section 153A) of Income Tax Act ] ) WITH C.A. No. 14702/2015 (III) Diary No(s). 14160/2020 (XIV) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3053/2018 (XIV-A) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9456/2018 (XIV) (FOR ADMISSION and I.R. and IA No.46650/2018-CONDONATION OF DELAY IN FILING and IA No.46652/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16887/2018 (XIV) SLP(C) No. 18040/2018 (IX) (FOR ADMISSION and I.R. and IA No.85012/2018-CONDONATION OF DELAY IN FILING and IA No.85013/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 47892/2018 (XIV) (IA No.4980/2019-CONDONATION OF DELAY IN FILING IA No. 4980/2019 - CONDONATION OF DELAY IN FILING) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 4109/2020 (XIV) (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE

2 DEFECTS IA No. 44539/2020 - AMENDMENT OF THE PETITION) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 721/2020 (IV-C) (IA No.8749/2020-CONDONATION OF DELAY IN FILING and IA No.8750/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7108/2020 (IX) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 6148/2020 (IX) (FOR ADMISSION and I.R. and IA No.27932/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6344/2020 (IX) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7109/2020 (IX) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 15164/2020 (XIV) Diary No(s). 15237/2020 (XIV) Diary No(s). 17264/2020 (XIV) SLP(C) No. 13372/2018 (IX) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 14028/2018 (IX) (FOR ADMISSION and I.R. and IA No.68312/2018-CONDONATION OF DELAY IN FILING and IA No.68313/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68314/2018-PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) SLP(C) No. 11915/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 12292/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 29835/2018 (XIV) Diary No(s). 42868/2019 (XIV)

3 (FOR CONDONATION OF DELAY IN FILING ON IA 188368/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 188371/2019 IA No. 188368/2019 - CONDONATION OF DELAY IN FILING IA No. 188371/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 487/2020 (XIV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 194290/2019 FOR PERMISSION TO FILE SYNOPSIS AND LIST OF DATES ON IA 194293/2019 IA No. 194290/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 194293/2019 - PERMISSION TO FILE SYNOPSIS AND LIST OF DATES) SLP(C) No. 4529/2021 (III) (FOR ADMISSION and I.R.) C.A. No. 10266/2017 (XIV-A) SLP(C) No. 9164-9203/2018 (XI-A) SLP(C) No. 32076-32079/2017 (XI) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 124110/2017 IA No. 124110/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) SLP(C) No. 35275-35278/2017 (XI) ( FOR EXEMPTION FROM FILING O.T. ON IA 121913/2017 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 125560/2017 FOR STAY APPLICATION ON IA 125563/2017 FOR EXEMPTION FROM FILING O.T. ON IA 125565/2017 IA No. 121913/2017 - EXEMPTION FROM FILING O.T. IA No. 125565/2017 - EXEMPTION FROM FILING O.T. IA No. 125560/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125563/2017 - STAY APPLICATION) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 62022/2017 IA No. 62022/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 10267/2017 (XIV-A) C.A. No. 15617/2017 (XIV-A)

4 SLP(C) No. 2295-2296/2018 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016) Diary No(s). 15697/2020 (XIV) (IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 80635/2020 - CONDONATION OF DELAY IN FILING IA No. 80636/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11698/2021 (XIV) (FOR ADMISSION and I.R. and IA No.90669/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13775/2021 (XIV) (FOR ADMISSION and I.R.) Date : 27-10-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. Tushar Mehta,SG Mr. Arijit Prasad,Sr. Adv Mr. N Venkataraman,Adv Mr. D.L Chidananda,Adv Mr. Zoheb Hossain,Adv Ms. Niranjna Singh,Adv Mr. S.A Haseeb,Adv Ms. Gargi Khanna,Adv Mr. Raj Bahadur Yadav, AOR Mr. Praveen Swarup, AOR Mrs. Anil Katiyar, AOR Mr. M. P. Vinod, AOR Mr. Pawanshree Agrawal, AOR Ms. Soumya Dhankani, Adv. For Respondent(s) Mrs. Anil Katiyar, AOR Mr. Sameer Rohatgi, Adv. Ms. Ranjeeta Rohatgi, AOR Mr. Akshit Pradhan, Adv. Mrs. Bina Gupta, AOR Mr. Subodh S. Patil, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv.

5 M/S. K J John And Co, AOR Mr. Rupesh Kumar, AOR Ms. Neeelam Sharma, Adv. Ms. Pankhuri Shrivastava,Adv Mr. Alekshendra Sharma,Adv Mr. Salil Aggarwal,Sr. Adv Mr. Madhur Aggarwal,Jr. Adv Mr. Bhargava V. Desai, AOR Mr. ShivamJasra,Adv Ms. Aditi Diwan,Adv Mr. Uma Shankar,Adv Ms. Kavita Jha, AOR Mr. Praveen Swarup, AOR Mr. Naresh Jain, ADv. Mr. Prateek, Jain, ADv. Ms. Aarti Agarwal, Adv. Mr. Alok Kumar, Adv. Mr. Vikas Mehta, AOR Mr. Adith Nair, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Dhananjay Garg, AOR Mr. Atul Shanker Mathur, Adv. Ms. Priya Singh, Adv. Mr. Umang Katariya, Adv. M/S. Khaitan & Co., AOR UPON hearing the counsel the Court made the following O R D E R SLP(C) Nos. 20559 of 2017 and SLP (C) No. 11698 of 2021 In view of Circular No. 17/2019 (F.No.279/Misc.142/2007- ITJ(Pt.) dated 8 th August, 2019 issued by the Department of Revenue, Ministry of Finance, no adjudication is warranted in these petitions due to low tax effect. Accordingly, these petitions are disposed of leaving the questions of law open.

6 Pending application(s), if any, shall stand disposed of. IN REST OF THE MATTERS Delay condoned. Leave granted. To be heard in the second week of January, 2022. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.13 Court 4 (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(s) for Special Leave to Appeal (C) No.13775/2021 (Arising out of impugned final judgment and order dated 15-03-2021 in ITA No.75/2021 passed by the High Court of Delhi at New Delhi) PR. COMMISSIONER OF INCOME TAX CENTRAL-2 Petitioner(s) NEW DELHI VERSUS PARAM DAIRY LTD. THROUGH MANAGING DIRECTOR Respondent(s) (FOR I.R.) Date : 20-09-2021 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MRS. JUSTICE B.V. NAGARATHNA For Petitioner(s) Mr. N. Venkataraman, ASG Mr. Rupesh Kumar, Adv. Ms. Diksha Rai, Adv. Mr. P.V. Yogeshwaran, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R 1 Issue notice. 2 Tag with Civil Appeal No 14702 of 2015. (CHETAN KUMAR) (SAROJ KUMARI GAUR) A.R.-cum-P.S. Court Master q

ITEM NO.2 Court 3 (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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15697/2020 (Arising out of impugned final judgment and order dated 02-05-2018 in ITA No. 524/2018 passed by the High Court Of Delhi At New Delhi) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL 3) Petitioner(s) VERSUS GAURAV ARORA Respondent(s) (IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 80635/2020 - CONDONATION OF DELAY IN FILING IA No. 80636/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 17-09-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. Balbir Singh, ASG Mr. Shashank Bajpai, Adv. Mr. Adit Khorana, Adv. Mr. Shyam Gopal, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Dasti, in addition, is permitted. To be heard alongwith C.A. No. 14702 of 2015. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.7 Court 9 (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(s) for Special Leave to Appeal (C) No(s). 11698/2021 (Arising out of impugned final judgment and order dated 15-02-2021 in ITA No. 32/2021 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Petitioner(s) VERSUS ANAND KUMAR JAIN Respondent(s) (FOR ADMISSION and I.R. and IA No.90669/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 09-09-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE VINEET SARAN HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. Balbir Singh, ASG Mr. Manish Pushkarana, Adv. Mr. H.R. Rao, Adv. Mr. Bhuvan Mishra, Adv. Ms. Rukhmini Bobde, Adv. Mr. Udai Khanna, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Kapil Goel, Adv. Mr. Sandeep Goel, Adv. Mr. Dhananjay Garg, AOR UPON hearing the counsel the Court made the following O R D E R Issue notice. Mr. Dhananjay Garg, AOR accepts notice on behalf of the respondent. Tag with SLP(C) No. 5254-5265/2016 and other connected matters, if any. (ARJUN BISHT) (PRADEEP KUMAR) (ASHWANI THAKUR) (COURT MASTER (SH) (BRANCH OFFICER) AR-CUM-PS

ITEM NO.8 Court 9 (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(s) for Special Leave to Appeal (C) No(s). 11698/2021 (Arising out of impugned final judgment and order dated 15-02-2021 in ITA No. 32/2021 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Petitioner(s) VERSUS ANAND KUMAR JAIN Respondent(s) (FOR ADMISSION and I.R. and IA No.90669/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 03-09-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE VINEET SARAN HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. Balbir Singh , ASG Mr. Manish Pushkarna, Adv. Mr. H.R. Rao, Adv. Mr. Bhuvan Mishra, Adv. Mr. Rukhmini Bobde, Adv. Mr. Udai Khanna, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The tax effect in the present matter is below the limit. Mr. Balbir Singh, learned ASG states that in view of the Circular dated 06.09.2019, the Board has the option to grant special permission to file the appeal where the tax effect is below the limit. Mr. Balbir Singh, ASG is granted time to file permission granted by the Board before the next date of hearing. List on 09.09.2021. (ARJUN BISHT) (PRADEEP KUMAR) (ASHWANI THAKUR) (COURT MASTER (SH) (BRANCH OFFICER) AR-CUM-PS

ITEM NO.9 Court 3 (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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15697/2020 (Arising out of impugned final judgment and order dated 02-05-2018 in ITA No. 524/2018 passed by the High Court Of Delhi At New Delhi) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL 3) Petitioner(s) VERSUS GAURAV ARORA Respondent(s) ( IA No.80635/2020-CONDONATION OF DELAY IN FILING and IA No.80636/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 13-08-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. Balbir Singh Ld ASG Mr. Shashank Bajpai Adv Mr. Adit Khorana Adv Mr. Shyam Gopal Mr . Raj Bahadur Yadav , AOR Mrs. Anil Katiyar, AOR (NP) For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List this matter before a Bench wherein one of us, (Sanjiv Khanna, J.), is not a Member. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.14 Court 11 (Video Conferencing) SECTION XI-A 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).2295-2296/2018 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No.1061/2015, 22-03-2016 in ITA No.171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016 ) WITH C.A. No.15617/2017 (XIV-A) C.A. No.10267/2017 (XIV-A) SLP(C) No.20559/2017 (XIV) C.A. No.10268/2017 (XIV-A) SLP(C) No.35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) (IA No. 121523/2017 - EXEMPTION FROM FILING O.T., A No.125555/2017 - EXEMPTION FROM FILING O.T., IA No.125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES, IA No.125554/2017 - STAY APPLICATION) SLP(C) No.33078-33079/2017 (XI) SLP(C) No.32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.9164-9203/2018 (XI-A) C.A. No.10266/2017 (XIV-A) Date : 20-07-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE VINEET SARAN HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. Salil Kapoor, Adv. 1

Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Ms. Pooja Sharma, Adv. Mr. Praveen Swarup, AOR Mr. Pawanshree Agrawal, AOR Mr. M. P. Vinod, AOR For Respondent(s) Mr. N. Venkatraman, ASG Mr. Amit Verma, Adv. Mr. V. Chandrashekhara Bharathi, Adv. Ms. Niranjana Singh, Adv. Ms. Aakanksha Kaul, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R Learned counsel for the respondent submits that the appeals filed by the respondent/Department are likely to be listed on 11.08.2021. List these matters alongwith C.A. No.6744/2018 and other connected matters, if any, on the notified date before the appropriate Bench. (ARJUN BISHT) (PRADEEP KUMAR) (ASHWANI THAKUR) (COURT MASTER (SH) (BRANCH OFFICER) AR-CUM-PS 2

1 ITEM NO.33 Court 4 (Video Conferencing) SECTION XI-A 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). 2295-2296/2018 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1061/2015 and order dated 22-03-2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016 ) WITH C.A. No. 15617/2017 (XIV-A) C.A. No. 10267/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) (IA No. 121523/2017 - EXEMPTION FROM FILING O.T. and IA No. 125555/2017 - EXEMPTION FROM FILING O.T. and IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES and IA No. 125554/2017 - STAY APPLICATION) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9164-9203/2018 (XI-A) C.A. No. 10266/2017 (XIV-A) Date : 07-07-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Partie: Mr. M. P. Vinod, AOR

2 Mr. Pawanshree Agrawal, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Mr. Kanishk Chaudhary, Adv. Ms. Payal Swarup, Adv. Mr. Praveen Swarup, AOR Mr. N. Venkatraman, ASG Mr. Amit Verma, Adv. Mr. V. Chandrashekhara Bharathi, Adv. Ms. Niranjna Singh, Adv. Ms. Aakanksha Kaul, Adv. Mr. Raj Bahadur Yadav, AOR UPON hearing the counsel the Court made the following O R D E R List the matter on 20.07.2021 before appropriate Bench of which one of us (Hon’ble Mr. Justice Sanjiv Khanna) is not a member. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER COURT MASTER

1 ITEM NO.30 Court 4 (Video Conferencing) SECTION XI-A 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). 2295-2296/2018 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1061/2015 22-03-2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016 ) WITH C.A. No. 15617/2017 (XIV-A) C.A. No. 10267/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9164-9203/2018 (XI-A) C.A. No. 10266/2017 (XIV-A) Date : 06-07-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA

2 For Petitioner(s) Mr. M. P. Vinod, AOR Mr. Pawanshree Agrawal, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Mr. Kanishk Chaudhary, Adv. Mr. Praveen Swarup, AOR For Respondent(s) Mr. N. Venkataraman, ASG Mr. Amit Verma, Adv. Mr. V. Chandrashekhara Bharathi, Adv. Ms. Niranjna Singh, Adv. Ms. Aakansha Kaul, Adv. Mrs. Anil Katiyar, AOR Mr. Raj Bahadur Yadav, AOR UPON hearing the counsel the Court made the following O R D E R Due to some technical/connectivity issue, these matters could not be taken up today. List these matters tomorrow, i.e., 7 th July, 2021. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.12 Court 3 (Video Conferencing) 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). 4529/2021 (Arising out of impugned final judgment and order dated 31-08-2020 in TA No. 124/2020 passed by the High Court Of Gujarat At Ahmedabad) THE PRINCIPAL COMMISSIONER OF INCOME TAX GANDHINAGAR Petitioner(s) VERSUS RAJ CORPORATION Respondent(s) (FOR ADMISSION and I.R.) Date : 16-04-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE HRISHIKESH ROY For Petitioner(s) Mr. Aman Lekhi, ASG Mr. Sreekumar C. N., Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Aakanksha Kaul, Adv. Mrs. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR Mr. B.V. Balaram Das, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag with C.A. No. 14702/2015. (R. NATARAJAN) (R.S. NARAYANAN) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

1 ITEM NO.10 Court 5 (Video Conferencing) SECTION XI-A 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). 2295-2296/2018 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1061/2015 22-03-2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016 ) WITH C.A. No. 15617/2017 (XIV-A) C.A. No. 10267/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9164-9203/2018 (XI-A) C.A. No. 10266/2017 (XIV-A) Date : 15-04-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE KRISHNA MURARI

2 For Petitioner(s) Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Mr. K.P. Singh, Adv. Mr. Praveen Swarup, AOR. Mr. M. P. Vinod, AOR Mr. Pawanshree Agrawal, AOR Ms. Abhipsa Anamika, Adv. For Respondent(s) Mr. N. Venkatramana, ASG Mr. Niranjana Singh, Adv. Mr. Amit Verma, Adv. Mr. V. Chandrashekhara Bharathi, Adv. Mr. Anil Katiyar, AOR Mr. Aakansha Kaul, Adv. Ms. Shahrukh Alam, Adv. Ms. Liz Mathew, AOR Mr. Shantanu Singh, Adv. Mr. Ankur Gulyani Panda, Adv. Ms. Sonali Jain, Adv. UPON hearing the counsel the Court made the following O R D E R List these matters on 5 th May, 2021. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.302 COURT NO.4 SECTION III (HEARING THROUGH VIDEO CONFERENCING) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS REVIEW PETITION (CIVIL) Diary No.25308/2020 (Arising out of impugned final judgment and order dated 24-04-2018 in C.A. No.4484/2018 passed by the Supreme Court Of India) PR COMMISSIONER OF INCOME TAX-4 Petitioner(s) VERSUS SAUMYA CONSTRUCTION PVT. LTD. Respondent(s) (IA No.119113/2020 – FOR CONDONATION OF DELAY IN FILING REVIEW PETITION) Date : 12-04-2021 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Sanjay Jain, ASG Ms. Niranjana Singh, Adv. Ms. Garima Prasad, Adv. Mohd. Akhil, Adv. Ms. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R According to the office report, service of notice is complete. However, none has entered appearance on behalf of the respondent. In the interest of justice, we adjourn the matter for two weeks. List the matter on 26.04.2021. (MUKESH NASA) (VIRENDER SINGH) COURT MASTER BRANCH OFFICER

1 ITEM NO.9 Court 5 (Video Conferencing) SECTION XI-A 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). 2295-2296/2018 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1061/2015 22-03-2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016 ) WITH C.A. No. 15617/2017 (XIV-A) C.A. No. 10267/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9164-9203/2018 (XI-A) C.A. No. 10266/2017 (XIV-A) Date : 17-03-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv.

2 Mr. K.P. Singh, Adv. Mr. Praveen Swarup, AOR Mr. M. P. Vinod, AOR Mr. Pawanshree Agrawal, AOR For Respondent(s) Mr. N. Venkatramana, ASG Ms. Niranjana Singh, Adv. Mr. Amit Verma, Adv. Mr. V. Ch. Bharathi, Adv. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R As prayed, list these matters on 14.04.2021. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.11 Court 3 (Video Conferencing) SECTION IX 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). 13372/2018 (Arising out of impugned final judgment and order dated 12-07-2017 in ITA No. 1874/2014 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX CENTRAL IV MUMBAI Petitioner(s) VERSUS M/S SKS ISPAT AND POWER LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) WITH SLP(C) No. 14028/2018 (IX) (FOR ADMISSION and I.R. and IA No.68312/2018-CONDONATION OF DELAY IN FILING and IA No.68313/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68314/2018-PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) SLP(C) No. 11915/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 12292/2020 (IX) (FOR ADMISSION and I.R.) Date : 03-03-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE HRISHIKESH ROY For Petitioner(s) Mr. ARIJIT PRASAD, SR ADV. Mr. AMIT VERMA, ADV Ms. SWARUPMA CHATURVEDI, ADV Ms. RACHNA SRIVASTAVA, ADV Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Atul Shanker Mathur, Adv. Ms. Priya Singh, Adv. Mr. Prabal Mehrotra, Adv. Mr. Umang Katariya, Adv. For M/s. Khaitan & Co.

2 UPON hearing the counsel the Court made the following O R D E R Since Civil Appeal No. 14702 of 2015 [Commissioner of Income Tax, Central-III Vs. M/s Apar Industries Ltd.] (& batch) is pending on the same question of law, the instant matter is directed to be tagged with the abovementioned appeal (& batch). Ms. Priya Singh, learned counsel, accepts notice on behalf of the respective respondent(s) in SLP (C) Nos. 11915/2020 and 12292/2020. (JAYANT KUMAR ARORA) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER

1 ITEM NO.35 Court 5 (Video Conferencing) SECTION XI-A 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). 2295-2296/2018 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1061/2015 22-03-2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016 ) WITH SLP(C) No. 9164-9203/2018 (XI-A) C.A. No. 15617/2017 (XIV-A) C.A. No. 10267/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) C.A. No. 10266/2017 (XIV-A) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 26-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI

2 For Petitioner(s) Mr. M. P. Vinod, AOR Mr. Pawanshree Agrawal, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Ms. Nida Khan, Adv. Mr. Praveen Swarup, AOR For Respondent(s) Mr. N. Venkatraman, ASG Ms. Niranjana Singh, Adv. Mr. Amit Verma, Adv. Mr. V. Chandrashekhara Bharati, Adv. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R Learned counsel appearing for the Department seeks two weeks’ time to categorize all other cases in different groups involving similar questions. As prayed, list the matters on 17 th March, 2021(NMD). (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.6419 OF 2016 COMMISSIONER OF INCOME TAX, CENTRAL-II APPELLANT(S) VERSUS KUSUM GUPTA RESPONDENT(S) WITH CIVIL APPEAL NO.5472 OF 2016 CIVIL APPEAL NO.6413 OF 2016 CIVIL APPEAL NO.6414 OF 2016 CIVIL APPEAL NO.6416 OF 2016 CIVIL APPEAL NO.6417 OF 2016 CIVIL APPEAL NO.6418 OF 2016 CIVIL APPEAL NO.18271 OF 2017 CIVIL APPEAL NO.18501 OF 2017 CIVIL APPEAL NO.10667 OF 2018 SLP(C) NO.3169 OF 2018 SLP(C) NO.16984 OF 2018 SLP(C) NO.18262 OF 2018 SLP(C) NO.19179 OF 2018 SLP(C) NO.21727 OF 2018 SLP(C) NO.22079 OF 2018 SLP(C) NO.24100 OF 2018 SLP(C) NO.25216 OF 2018 SLP(C) NO. 27752 OF 2018

2 DIARY NO.41198 OF 2017 DIARY NO.7057 OF 2018 DIARY NO.8217 OF 2018 DIARY NO.8612 OF 2018 DIARY NO.14894 OF 2018 DIARY NO.18411 OF 2018 DIARY NO.727 OF 2019 DIARY NO.23931 OF 2019 DIARY NO.21848 OF 2020 O R D E R 1. On perusing the record, it appears that the tax effect in these cases is less than the monetary limit of Rs.2,00,00,000/- (Rupees two crores only) and thus covered by the Central Board of Direct Taxes (CBDT) Circular No.17 of 2019 dated 08.08.2019. 2. In that case, these appeals/petitions need not proceed in view of the aforesaid circular issued by the CBDT. 3. Learned counsel for the appellant(s)/petitioner(s) prays for time to take instructions. 4. We see no reason to keep these case(s) pending as the tax effect is less than the amount

3 specified in the stated circular. 5. Accordingly, we dispose of these case(s), leaving all questions of law open. At the same time, we grant liberty to the appellant(s)/petitioner(s) to revive these appeal(s)/petition(s) in the event the factual position noted above is incorrect. 6. In view of the above, all pending application(s) shall also stand disposed of. ....................,J. (A.M. KHANWILKAR) ....................,J. (DINESH MAHESHWARI) NEW DELHI FEBRUARY 19, 2021

4 ITEM NO.32 Court 5 (Video Conferencing) SECTIONS III, IV-C, IX, XIV, XIV-A, XI, XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 14702/2015 COMMISSIONER OF INCOME TAX, CENTRAL III Appellant(s) VERSUS M/S. APAR INDUSTRIES LTD. Respondent(s) IA No. 103501/2020 - APPLICATION FOR TAGGING/DETAGGING) WITH SLP(C) No. 5254-5265/2016 (IX) ( FOR APPLICATION FOR TAGGING/DETAGGING ON IA 126513/2018 IA No. 126513/2018 - APPLICATION FOR TAGGING/DETAGGING) C.A. No. 652/2016 (III) (Only IA 91312 of 2018 (Application for de-tagging) is listed) SLP(C) No. 8091/2016 (XIV) C.A. No. 6413/2016 (XIV-A) C.A. No. 15956/2017 (XIV-A) C.A. No. 6416/2016 (XIV-A) C.A. No. 6414/2016 (XIV-A) C.A. No. 6418/2016 (XIV-A) C.A. No. 6417/2016 (XIV-A) C.A. No. 6419/2016 (XIV-A) C.A. No. 5472/2016 (XIV-A) SLP(C) No. 2295-2296/2018 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016) SLP(C) No. 9164-9203/2018 (XI-A) C.A. No. 15617/2017 (XIV-A)

5 C.A. No. 10267/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) C.A. No. 10266/2017 (XIV-A) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) C.A. No. 5590/2017 (III) IA No. 89750/2018 - I/A FOR DETAGGING) C.A. No. 18501/2017 (XIV-A) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 18271/2017 (XIV-A) ( IA No.110748/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 41198/2017 (IX) (FOR ADMISSION and I.R. and IA No.15993/2018-CONDONATION OF DELAY IN FILING and IA No.15996/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.15995/2018-CONDONATION OF DELAY IN REFILING) SLP(C) No. 3169/2018 (XIV) C.A. No. 1504/2018 (XIV-A) ( IA No.5689/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 21477/2018 (XIV) SLP(C) No. 24100/2018 (IX) (FOR ADMISSION and I.R. and IA No.21705/2018-CONDONATION OF DELAY IN FILING and IA No.21707/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

6 Diary No(s). 7057/2018 (XIV) C.A. No. 3053/2018 (XIV-A) Diary No(s). 8217/2018 (XIV) IA No. 35849/2018 - CONDONATION OF DELAY IN FILING IA No. 35850/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 8612/2018 (XIV) (FOR CONDONATION OF DELAY IN FILING ON IA 36339/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 36340/2018 IA No. 36339/2018 - CONDONATION OF DELAY IN FILING IA No. 36340/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9456/2018 (XIV) (FOR ADMISSION and I.R. and IA No.46650/2018-CONDONATION OF DELAY IN FILING and IA No.46652/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21727/2018 (XIV) (FOR ADMISSION and I.R. and IA No.55070/2018-CONDONATION OF DELAY IN FILING and IA No.55071/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT JUDGMENT IN CA NO. 8900/2012 HAS BEEN PRONOUNCED Diary No(s). 14894/2018 (IX) (FOR ADMISSION and I.R. and IA No.68197/2018-CONDONATION OF DELAY IN FILING and IA No.68201/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16984/2018 (IX) SLP(C) No. 16887/2018 (XIV) Diary No(s). 18411/2018 (XIV) (FOR ADMISSION and I.R. and IA No.74585/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 18262/2018 (IX) (FOR ADMISSION and I.R. and IA No.81644/2018-CONDONATION OF DELAY IN FILING and IA No.81645/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 18040/2018 (IX) (FOR ADMISSION and I.R. and IA No.85012/2018-CONDONATION OF DELAY

7 IN FILING and IA No.85013/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6744/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.89950/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 19179/2018 (IX) ( IA No.93537/2018-CONDONATION OF DELAY IN FILING and IA No.93540/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16471/2018 (XIV) (IA NO.120779/2020- withdrawal of SLP) SLP(C) No. 23329/2018 (III) SLP(C) No. 22079/2018 (XIV) SLP(C) No. 25216/2018 (XIV) (FOR ADMISSION and I.R. and IA No.123819/2018-CONDONATION OF DELAY IN FILING) C.A. No. 10667/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.138104/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 27752/2018 (XIV) SLP(C) No. 29835/2018 (XIV) Diary No(s). 42779/2018 (XIV) IA No. 170850/2018 - CONDONATION OF DELAY IN FILING IA No. 170853/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 42785/2018 (XIV) (FOR ADMISSION and I.R. and IA No.172357/2018-CONDONATION OF DELAY IN FILING and IA No.172358/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 47604/2018 (XIV) (FOR ADMISSION and I.R. and IA No.3401/2019-CONDONATION OF DELAY IN FILING and IA No.3402/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 47892/2018 (XIV) (IA No.4980/2019-CONDONATION OF DELAY IN FILING IA No. 4980/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 48008/2018 (XIV) IA No. 15372/2019 - CONDONATION OF DELAY IN FILING IA No. 15375/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED

8 JUDGMENT) C.A. No. 3147/2019 (XIV-A) Diary No(s). 727/2019 (XIV) (FOR ADMISSION and I.R. and IA No.15913/2019-CONDONATION OF DELAY IN FILING and IA No.15915/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23931/2019 (XIV) (FOR ADMISSION and I.R. and IA No.120441/2019-CONDONATION OF DELAY IN FILING and IA No.120442/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 21324/2019 (IX) ( IA No.109801/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 21330/2019 (IX) ( IA No.112481/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7600/2019 (III) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 42868/2019 (XIV) SLP(C) No. 487/2020 (XIV) SLP(C) No. 4109/2020 (XIV) (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS, IA No. 44539/2020 - AMENDMENT OF THE PETITION) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 721/2020 (IV-C) ( IA No.8749/2020-CONDONATION OF DELAY IN FILING and IA No.8750/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7108/2020 (IX) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY

9 IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 6148/2020 (IX) (FOR ADMISSION and I.R. and IA No.27932/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6344/2020 (IX) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7109/2020 (IX) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 14160/2020 (XIV) Diary No(s). 15164/2020 (XIV) Diary No(s). 15237/2020 (XIV) Diary No(s). 17264/2020 (XIV) Diary No(s). 19437/2020 (XIV) Diary No(s). 21848/2020 (IX) (FOR ADMISSION and I.R. and IA No.122202/2020-CONDONATION OF DELAY IN FILING and IA No.122203/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 19-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Parties Mr. Tushar Mehta, SG Mr. K. Radhakrishnan,Sr. Adv. Mr. Arijit Prasad, Sr. Adv. Mr. Zoheb Hossain, Adv. Mr. Rupesh Kumar, Adv. Ms. Gargi Khanna, Adv. Ms. Niranjana Singh, Adv. Mr. D.L. Chidananda,Adv. Mr. S.A. Haseeb, Adv. Ms. Anil Katiyar, AOR Mr. Preetesh Kapur, Sr. Adv. Ms. Sheena Taqui, Adv.

10 Mr. Kshitij Vaibhav, Adv. Mr. Shiv Vinayak Gupta, Adv. Ms. Bina Gupta, AOR Mr. Mukul Rohatgi, Sr. Adv. Mr. V.M. Kannan, Adv. Ms. Megha Karnwal, Adv. Mr. Sambit Panja, Adv. Mr. Arjun Bhatia, Adv. Mr. Jehangir Mistry, Sr. Adv. Mr. Siddharth Bhatnagar, Sr. Adv. Mr. Debmalya Banerjee, Adv. Mr. Kartik Bhatnagar, Adv. Mr. Rohan Sharma, Adv. Mr. Ujjwal Singh, Adv. Mr. Vardaan Wanchoo,Adv. M/s. Karanjawala & Co., AOR Ms. Sheena Taqui, Adv. Mr. Kshitij Vaibhav, Adv. Mr. Shiv Vinayak Gupta, Adv. Ms. Bina Gupta, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani,Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Soumya Singh, Adv. Mr. Raghvendra Shukla, Adv. Mr. Praveen Swarup, AOR Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Mahendra K. Ghelani, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. M/s. K.J.John & Co., AOR Mr. Rupesh Kumar, AOR Mr. Rajeev Sharma, Adv. Ms. Neelam Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. Mr. Alekshendra Sharma, Adv. Mr. Pravesh Bahuguna, Adv. Mr. Subhodh Patil,AOR Mr. Ved Jain, Adv. Ms. Umang Luthra, Adv.

11 Mr. Ajay R. Singh, Adv. Mr. Mahesh Kumar, Adv. Mr. Suushant Yadav, Adv. Mr. Leela Dhar Prajapat, Adv. Ms. V.D. Khanna, Adv. M/s. VMZ Chambers, AOR Mr. Mayank Nagi, Adv. Mr. Pulkit Verma, Adv. Mr. Shekhar Prit Jha, AOR Ms. Kavita Jha, AOR Mr. Anant Mann, Adv. Ms. Kavita Jha, AOR Mr. Vaibhav Kulkarni, Adv. Ms. Arati Agarwal, Adv. Mr. Alok Kumar, Adv. Mr. Vikas Mehta, AOR Mr. Kushal Sarkar, Adv. Mr. Sameer Rohatgi, Adv. Ms. Ranjeeta Rohatgi, AOR Mr. Abhimanyu Jhamba, Adv. Mr. Ashish Jhamb, Adv. Ms. R.A. Thonpinao Thangal, Adv. Mr. Samir Ali Khan, AOR Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. M/s. Gagrat & Co., AOR Mr. Pawan Shree Agrawal, AOR Ms. Abhipsa Anamika, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. M. P. Vinod, AOR Mr. Sunny Choudhary, AOR Mr. Bhargava V. Desai, AOR UPON hearing the counsel the Court made the following O R D E R Learned counsel appearing for the Revenue Department prays for de-tagging of cases (C.A. Nos.652/2016, 5590/2017, 6744/2018, 7600/2019, SLP

12 (C) Nos. 5254-5265/2016, 23329/2018,29835/2018, 21330/2019, 487/2020 and Diary No.42868/2019, referred to in Annexure-A of I.A. No.103501/2020 in C.A. No.14702/2015) from rest of the group of matters and also proposes to treat Special Leave Petition (C) No.8091 of 2016 as leading case. As the paper-books of the aforesaid cases, mentioned in Annexure-A of I.A. No.103501/2020, are not available for ready reference, Registry is directed to list these matters along with applications for de-tagging and other connected cases on 26 th February, 2021 and also treat Special Leave Petition (C) No.8091 of 2016 as leading case on future dates. I.A. No. 103501/2020 in C.A. No.14702/2015 Mr. Preetesh Kapur, learned counsel appearing for respondent-assessee in Civil Appeal No.14702/2015 has no objection for de-tagging this matter from rest of the matters. Application for de-tagging is allowed. CIVIL APPEAL NOS.6419/2016 5472/2016, 6413/2016, 6414/2016, 6416/2016, 6417/2016, 6418/2016, 18271/2017, 18501/2017, 10667/2018, SLP(C) NOS.3169/2018, 16984/2018, 18262/2018, 19179/2018, 21727/2018, 22079/2018, 24100/2018, 25216/2018, 27752/2 018, DIARY NOS.41198/2017,7057/2018, 8217/2018, 8612/2018, 14894/2018, 18411/2018, 727/2019, 23931/2019 AND 21848/2020 The aforesaid cases are disposed of in terms of the signed order. Pending applications also stand disposed of.

13 SLP(C)No.16471/2018 Ms. Kavita Jha, learned counsel appearing for the petitioner, submits that the petitioner has been advised to explore the remedy under the provisions of “Direct Tax Vivad Se Vishwas Act, 2020 ” for settlement of disputed tax involved in the present petition and has also filed application seeking permission to withdraw the special leave petition with liberty to revive the petition, if need arises . Accordingly, this petition and pending applications are disposed of as withdrawn with aforesaid liberty. All questions raised in this petition are left open. I.A. No.120779 OF 2020 is allowed accordingly. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER (Signed order is placed on the file.)

1 ITEM NO.1001 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS REVIEW PETITION (CIVIL) Diary No.25308/2020 (Arising out of impugned final judgment and order dated 24-04-2018 in C.A. No.4484/2018 passed by the Supreme Court Of India) PR COMMISSIONER OF INCOME TAX-4 Petitioner(s) VERSUS SAUMYA CONSTRUCTION PVT LTD Respondent(s) (IA No.119113/2020 - FOR CONDONATION OF DELAY IN FILING REVIEW PETITION) Date : 27-01-2021 This matter was was circulated today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ASHOK BHUSHAN By Circulation UPON perusing papers the Court made the following O R D E R There is delay of 910 days in preferring review petition. The basic issue arising in the matter is one pertaining to Section 153A of the Income Tax Act. It is submitted that Civil Appeal No.4484 of 2018 was wrongly tagged with the bunch of appeals dealt with by this Court in Civil Appeal No.8900 of 2012 and connected matters (Commissioner of Income Tax, Delhi-1 v. M/s Container Corporation of India Ltd.) Issue Notice on review petition as well as on application for condonation of delay returnable on 19.3.2021.

2 To be listed in open Court, after obtaining requisite directions from the Hon’ble the Chief Justice of India. (MUKESH NASA) (PRADEEP KUMAR) COURT MASTER BRANCH OFFICER

ITEM NO.3 Court 3 (Video Conferencing) SECTION IX 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). 11915/2020 (Arising out of impugned final judgment and order dated 21-01-2020 in ITA No. 1592/2017 passed by the High Court Of Judicature At Bombay) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 4 Petitioner(s) VERSUS ANIL MAHAVIR GUPTA Respondent(s) (FOR ADMISSION and I.R. ) Date : 08-01-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr.N. VENKTARAMAN, ASG Mr. NAVANJAY MAHAPATRA, ADV Ms. NIRANJNA SINGH, ADV. MS. ANIL KATIYAR, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. List alongwith SLP(C) Dy. No.14933 of 2018 before the appropriate Court in the first week of March, 2021. (INDU MARWAH) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.11+33 Court 6 (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 SPECIAL LEAVE PETITION (CIVIL)……... Diary No(s).20983/2020 (Arising out of impugned final judgment and order dated 24-07-2019 in ITA No.462/2018 passed by the High Court Of Delhi At New Delhi) THE PR. COMMISSIONER OF INCOME TAX (CENTRAL)3 Petitioner(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.102793/2020-CONDONATION OF DELAY IN FILING and IA No.102795/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No(s).22709/2020 (FOR ADMISSION and I.R. and IA No.117214/2020-CONDONATION OF DELAY IN FILING and IA No.117217/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT…) Date : 06-01-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE R. SUBHASH REDDY HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. N. Venkatraman, ASG Ms. Niranjana Singh, Adv. Mr. Mohd. Akhil, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the petitions as well as on the applications for condonation of delay. (ARJUN BISHT) (RENU KAPOOR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.14 Court 4 (Video Conferencing) SECTION XI 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). 12292/2020 (Arising out of impugned final judgment and order dated 21-01-2020 in ITA No. 1649/2017 passed by the High Court Of Judicature At Bombay) THE PR. COMMISSIONER OF INCOME TAX CENTRAL 4 Petitioner(s) VERSUS ANIL MAHAVIR GUPTA Respondent(s) (FOR ADMISSION and I.R. ) Date : 18-12-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. Balbir Singh, ASG Mohd. Akhil, Adv Ms. Niranjna Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. List alongwith SLP(C) Dy.No.14933/2018. (INDU MARWAH) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.12 Court 4 (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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 17264/2020 (Arising out of impugned final judgment and order dated 26-09-2019 in ITA No. 1063/2018 passed by the High Court Of Delhi At New Delhi) THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 3 Petitioner(s) VERSUS GAURAV ARORA Respondent(s) (FOR ADMISSION and I.R. and IA No.99613/2020-CONDONATION OF DELAY IN FILING ) Date : 17-11-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE HRISHIKESH ROY For Petitioner(s) Mr. Aman Lekhi, ASG Ms. Niranjana Singh, Adv. Mr. Bhuvan Mishra, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Tag with Civil Appeal No. 14702 of 2015 and connected matters, if any. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.3 Court 5 (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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15164/2020 (Arising out of impugned final judgment and order dated 26-09-2019 in ITA No. 1070/2018 passed by the High Court Of Delhi At New Delhi) THE PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS GAURAV ARORA Respondent(s) (FOR ADMISSION and I.R. and IA No.80437/2020-CONDONATION OF DELAY IN FILING and IA No.80438/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH Diary No(s). 15237/2020 (XIV) (FOR ADMISSION and I.R. and IA No.80070/2020-CONDONATION OF DELAY IN FILING) Date : 16-10-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI For Petitioner(s) Mr. Vikramjit Banerjee, ASG Mr. Nachiketa Joshi, Adv. Ms. Ruchi Kohli, Adv. Ms. Niranjana Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petition(s). Dasti, in addition, is permitted. Tag with Civil Appeal Nos.14702 of 2015 and connected cases, if any (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

2

ITEM NO.3 Court 5 (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 SPECIAL LEAVE PETITION (CIVIL) Diary No.14160/2020 (Arising out of impugned final judgment and order dated 26-09-2019 in ITA No. 1022/2018 passed by the High Court Of Delhi at New Delhi) THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 3 Petitioner(s) VERSUS GAURAV ARORA Respondent(s) (FOR ADMISSION and I.R. and IA No.79209/2020-CONDONATION OF DELAY IN FILING ) Date : 15-10-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. Jayant K. Sud, ASG Ms. Niranjana Singh, Adv. Ms. Vishakha, Adv. Ms. Sansrity Pathak, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with C.A.No.14702/2015 and C.A.No.8546/2015 and other connected matters. (RACHNA) (VIDYA NEGI) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)

ITEM NO.18 Court 5 (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 SPECIAL LEAVE PETITION (CIVIL) Diary No.19437/2020 (Arising out of impugned final judgment and order dated 05-08-2019 in ITA No. 240/2018 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX CENTRAL 3 Petitioner(s) VERSUS ABHISAR BUILDWELL P. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.93952/2020-CONDONATION OF DELAY IN FILING and IA No.93953/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.93954/2020-PERMISSION TO FILE LENGTHY LIST OF DATES ) Date : 15-10-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. N. Venkataraman, ASG Mr. Md. Akhil, Adv. Mr. Nirranjna Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice in the special leave petition as also in the application for condonation of delay. Dasti service, in addition, is permitted. To be tagged along with C.A.No.14702/2015 and other connected matters. (RACHNA) (VIDYA NEGI) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)

ITEM NO.26 Virtual Court 4 SECTION IV-A 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). 45593/2019 (Arising out of impugned final judgment and order dated 15-07-2019 in ITA No. 29/2019 passed by the High Court Of M.P At Gwalior) PR. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S GAHOI FOODS PVT. LTD. Respondent(s) (FOR I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ) Date : 17-06-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN For Petitioner(s) Mr. Vikramjit Banerji, ASG Mr. P. V Yogeshwaran ,ADV Ms. Gargi Khanna ,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 D. No. 859/2020. (MEENAKSHI KOHLI) (RENU KAPOOR) AR-cum-PS BRANCH OFFICER

ITEM NO.6 Virtual Court 4 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). 3802/2020 (Arising out of impugned final judgment and order dated 22-07-2019 in ITA No. 502/2017 passed by the High Court Of Judicature At Bombay) PR COMMISSIONER OF INCOME TAX (C) 1 Petitioner(s) VERSUS M/S REHAB HOUSING PVT LTD Respondent(s) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) WITH Diary No(s). 3281/2020 (IX) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Date : 22-05-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE MR. JUSTICE B.R. GAVAI For Petitioner(s) Ms. Swarupama Chaturvedi, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Applications seeking exemption from filing certified copy of the impugned order are allowed. Issue notice. Tag with SLP (C) No. 6148/2020. (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS BRANCH OFFICER

ITEM NO.6 COURT NO.4 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). 3592/2020 (Arising out of impugned final judgment and order dated 22-07-2019 in ITA No. 504/2017 passed by the High Court Of Judicature At Bombay) PR COMMISSIONER OF INCOME TAX (C) 1 Petitioner(s) VERSUS M/S REHAB HOUSING PVT LTD Respondent(s) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 06-03-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. K.M. Nataraj, ASG Mr. S. Udaya Kumar Sagar, Adv. Mr. Sumit Teterwal, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Application seeking exemption from filing certified copy of the impugned order is allowed. Issue notice. Tag the matter along with Civil Appeal No. 652 of 2016. (R. NATARAJAN) (NISHA TRIPATHI) AR-cum-PS BRANCH OFFICER

1 *REVISED ITEM NO.106 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 Civil Appeal No(s). 14702/2015 COMMISSIONER OF INCOME TAX CENTRAL III Appellant(s) VERSUS M/S. APAR INDUSTRIES LTD. Respondent(s) WITH SLP(C) No. 5254-5265/2016 (IX) ( FOR APPLICATION FOR TAGGING/DETAGGING ON IA 126513/2018 IA No. 126513/2018 - APPLICATION FOR TAGGING/DETAGGING) C.A. No. 652/2016 (III) (Only IA 91312 of 2018 (Application for de-tagging) is to be listed before Hon'ble Court IA No. 91312/2018 - I/A FOR DETAGGING) SLP(C) No. 8091/2016 (XIV) C.A. No. 6413/2016 (XIV-A) C.A. No. 15956/2017 (XIV-A) ) C.A. No. 6416/2016 (XIV-A) ) C.A. No. 6414/2016 (XIV-A) ) C.A. No. 6418/2016 (XIV-A) ) C.A. No. 6417/2016 (XIV-A) ) C.A. No. 6419/2016 (XIV-A) ) C.A. No. 5472/2016 (XIV-A) ) SLP(C) No. 2295-2296/2018 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016) SLP(C) No. 9164-9203/2018 (XI-A) ) C.A. No. 15617/2017 (XIV-A) ) C.A. No. 10267/2017 (XIV-A) ) SLP(C) No. 20559/2017 (XIV) ) C.A. No. 10266/2017 (XIV-A)

2 ) C.A. No. 10268/2017 (XIV-A) ) SLP(C) No. 35275-35278/2017 (XI) ) SLP(C) No. 35259-35260/2017 (XI) IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) C.A. No. 5590/2017 (III) (Only I.A.No.89750 of 2018(Application for detagging the Civil Appeal is to be listed before Hon'ble Court) IA No. 89750/2018 - I/A FOR DETAGGING) C.A. No. 18501/2017 (XIV-A) ) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 18271/2017 (XIV-A) ( IA No.110748/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 33078-33079/2017 (XI) ) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 41198/2017 (IX) (FOR ADMISSION and I.R. and IA No.15993/2018-CONDONATION OF DELAY IN FILING and IA No.15996/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.15995/2018-CONDONATION OF DELAY IN REFILING) SLP(C) No. 3169/2018 (XIV) ) C.A. No. 1504/2018 (XIV-A) ( IA No.5689/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 21477/2018 (XIV) ) SLP(C) No. 24100/2018 (IX) (FOR ADMISSION and I.R. and IA No.21705/2018-CONDONATION OF DELAY IN FILING and IA No.21707/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 21707/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 7057/2018 (XIV) (LIST AFTER THE PRONOUNCEMENT OF JUDGMENT IN CA NO. 8900/2012 AND BATCH) C.A. No. 3053/2018 (XIV-A) ) Diary No(s). 8217/2018 (XIV)

3 IA No. 35849/2018 - CONDONATION OF DELAY IN FILING IA No. 35850/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 8612/2018 (XIV) (FOR CONDONATION OF DELAY IN FILING ON IA 36339/2018 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 36340/2018 IA No. 36339/2018 - CONDONATION OF DELAY IN FILING IA No. 36340/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9456/2018 (XIV) (FOR ADMISSION and I.R. and IA No.46650/2018-CONDONATION OF DELAY IN FILING and IA No.46652/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21727/2018 (XIV) (FOR ADMISSION and I.R. and IA No.55070/2018-CONDONATION OF DELAY IN FILING and IA No.55071/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT JUDGMENT IN CA NO. 8900/2012 HAS BEEN PRONOUNCED IA No. 55071/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 14894/2018 (IX) (FOR ADMISSION and I.R. and IA No.68197/2018-CONDONATION OF DELAY IN FILING and IA No.68201/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16984/2018 (IX) ) SLP(C) No. 16887/2018 (XIV) ) Diary No(s). 18411/2018 (XIV) (FOR ADMISSION and I.R. and IA No.74585/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 18262/2018 (IX) (FOR ADMISSION and I.R. and IA No.81644/2018-CONDONATION OF DELAY IN FILING and IA No.81645/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 18040/2018 (IX) (FOR ADMISSION and I.R. and IA No.85012/2018-CONDONATION OF DELAY IN FILING and IA No.85013/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6744/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.89950/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 19179/2018 (IX) ( IA No.93537/2018-CONDONATION OF DELAY IN FILING and IA No.93540/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16471/2018 (XIV) ) SLP(C) No. 23329/2018 (III) )

4 SLP(C) No. 22079/2018 (XIV) ) SLP(C) No. 25216/2018 (XIV) (FOR ADMISSION and I.R. and IA No.123819/2018-CONDONATION OF DELAY IN FILING) C.A. No. 10667/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.138104/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 27752/2018 (XIV) ) SLP(C) No. 29835/2018 (XIV) ) Diary No(s). 42779/2018 (XIV) IA No. 170850/2018 - CONDONATION OF DELAY IN FILING IA No. 170853/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 42785/2018 (XIV) (FOR ADMISSION and I.R. and IA No.172357/2018-CONDONATION OF DELAY IN FILING and IA No.172358/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 47604/2018 (XIV) (FOR ADMISSION and I.R. and IA No.3401/2019-CONDONATION OF DELAY IN FILING and IA No.3402/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 3401/2019 - CONDONATION OF DELAY IN FILING IA No. 3402/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 47892/2018 (XIV) (IA No.4980/2019-CONDONATION OF DELAY IN FILING IA No. 4980/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 48008/2018 (XIV) IA No. 15372/2019 - CONDONATION OF DELAY IN FILING IA No. 15375/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3147/2019 (XIV-A) ) Diary No(s). 727/2019 (XIV) (FOR ADMISSION and I.R. and IA No.15913/2019-CONDONATION OF DELAY IN FILING and IA No.15915/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23931/2019 (XIV) (FOR ADMISSION and I.R. and IA No.120441/2019-CONDONATION OF DELAY IN FILING and IA No.120442/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 120441/2019 - CONDONATION OF DELAY IN FILING IA No. 120442/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21324/2019 (IX) ( IA No.109801/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 21330/2019 (IX) ( IA No.112481/2019-CONDONATION OF DELAY IN FILING)

5 C.A. No. 7600/2019 (III) ) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 42868/2019 (XIV) ) SLP(C) No. 487/2020 (XIV) ) SLP(C) No. 4109/2020 (XIV) ( IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 721/2020 (IV-A) ( IA No.8749/2020-CONDONATION OF DELAY IN FILING and IA No.8750/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1505/2020 (IV-A) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (IV-A) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) Date : 05-03-2020 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. Tushar Mehta, S.G. Mr. K. Radhakrishan, Adv. Mr. Arijit Prasad, Sr. Adv. Mr. Zoheb Hossain, Adv. Ms. Rupesh Kaur, Adv. Mr. S.A. Haseeb, Adv. Mrs. Gargi Khanna, Adv. Mr. D.L. Chidananda, Adv. Mrs. Anil Katiyar, AOR Mr. M. P. Vinod, AOR Mr. Atul Shankar Vinod, Adv. Mr. Dileep Pillai, Adv. Mr. Ajay K. Jain, Adv. Mr. Kannan Gopal Vinod, Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Pawanshree Agrawal, AOR Mr. Praveen Swarup, AOR

6 For Respondent(s) Mr. Praveen Swarup, AOR Ms. Ranjeeta Rohatgi, AOR Mr. Preetesh Kapur, Sr. Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Kshitij Vaibhav, Adv. Ms. Survana Dubey, Adv. Mrs. Bina Gupta, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Mayank Nagi, Adv. Mr. Husnal Syahi, Adv. Mr. Sekhar Jha, Adv. Ms. Mahua Kalra, AOR Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. M/S. Gagrat And Co, AOR Mr. Abhimanyu Jhamba, Adv. Ms. Hemlata Ranga, Adv. . Ms. Thonpinao Thangal, Adv. Mr. Ashish Jhamb, Adv. Ms. Hatneimawi, Adv. Ms. Saloj Shaji, Adv. Mr. Samir Ali Khan, AOR M/S Vmz Chambers, AOR Mr. Shekhar Prit Jha, AOR Mr. Vikas Mehta, AOR Mr. Rupesh Kumar, AOR Mr. Rajeev Sharma, Adv. Mrs. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Harish Fulara, Adv. Mr. Sunny Choudhary, AOR Mr. Salil Agarwal, Adv. Mr. Umashankar, Adv. Ms. Aditi Diwan, Adv. Mr. Bhargava V. Desai, AOR Mr. Siddharth Bhatnagar, Sr. Adv. Mr. Debmalya Banerjee, Adv. Mr. Kartik Bhatnagar, Adv. Mr. Rohan Sharma, Adv. Mr. Vardhan Wanchoo, Adv. Mr. Ujjwal Singh, Adv. M/S. Karanjawala & Co., AOR

7 Mr. S.K. Bagaria, Sr. Adv. Mr. Sanjay Kapur, AOR Mr. V.M. Kannan, Adv. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R By consent, list the matter in the second week of April, 2020. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) *Revised is made for the purpose of appearance

ITEM NO.16 COURT NO.4 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. 3577/2020 (Arising out of impugned final judgment and order dated 22-07-2019 in ITA No. 521/2017 passed by the High Court of Judicature at Bombay) PR COMMISSIONER OF INCOME TAX (C) 1 Petitioner(s) VERSUS M/S REHAB HOUSING PVT LTD Respondent(s) (FOR ADMISSION and I.R. and IA No.27931/2020-CONDONATION OF DELAY IN FILING and IA No.27932/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 24-02-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. K. M. Natarj, ASG. Mr. Sumit Teterwal, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag the matter along with Civil Appeal No. 652 of 2016 . (NIDHI AHUJA) (NISHA TRIPATHI) AR-cum-PS BRANCH OFFICER

ITEM NO.17 COURT NO.9 SECTION IV-A 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).859/2020 (Arising out of impugned final judgment and order dated 12-07-2019 in ITA No.31/2019 passed by the High Court Of M.P At Gwalior) PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S GAHOI FOODS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) Date : 07-02-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. K.M. Nataraj, ASG Ms. Seema Bengani, Adv. Ms. Gargi Khanna, Adv. Mr. Prem Prakash, Adv. Mr. Anas Zaid, 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.721/2020. (ARJUN BISHT) (RENU KAPOOR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.10 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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 44276/2019 (Arising out of impugned final judgment and order dated 23-07-2019 in ITA No. 406/2019 passed by the High Court Of Delhi At New Delhi) THE PR. COMMISSIONER OF INCOME TAX CENTRAL 1 Petitioner(s) VERSUS M/S SMC POWER GENERATION LTD. Respondent(s) ( IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ) Date : 07-02-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. K.M. Nataraj, ASG Mr. Sharath Nambiar, Adv. Mr. Arjun Garg, Adv. Mr. Devansh Srivastava, Adv. Mr. Shreekanth P.S., Adv. Ms. Priyanka S.B., Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with C.A. No. 14702/2015. Learned counsel for the petitioner is permitted to amend the petition. (R. NATARAJAN) (NISHA TRIPATHI) AR CUM PS BRANCH OFFICER

ITEM NO.16 COURT NO.8 SECTION IV-A 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).45823/2019 (Arising out of impugned final judgment and order dated 12-07-2019 in ITA No. 32/2019 passed by the High Court Of M.P At Gwalior) PR. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS GAHOI FOODS PVT. LTD. Respondent(s) (IA No.8749/2020-CONDONATION OF DELAY IN FILING and IA No.8750/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No(s). 866/2020 (IV-A) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) Date : 24-01-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. K.M. Nataraj, ASG Mr. Kumar Shashank, Adv. Ms. Akanksha Kaul, Adv. Mr. Manek Singh, 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 Civil Appeal No.10266/2017. (ARJUN BISHT) (RENU KAPOOR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.29 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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 43973/2019 (Arising out of impugned final judgment and order dated 03-07-2019 in ITA No. 557/2019 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX (CENTRAL) 1 Petitioner(s) VERSUS M/S GRANITE GATE PROPERTIES PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.194289/2019-CONDONATION OF DELAY IN FILING and IA No.194290/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.194293/2019-PERMISSION TO FILE SYNOPSIS AND LIST OF DATES) Date : 06-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Ms. Niranjana Singh, Adv. Mr. Sanjay Kumar Visen, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Tag with SLP (C) Diary No. 47892/2018. (R. NATARAJAN) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER

P ITEM NO.13 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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 42868/2019 (Arising out of impugned final judgment and order dated 03-07-2019 in ITA No. 560/2019 passed by the High Court Of Delhi At New Delhi) THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) 1 Petitioner(s) VERSUS M/S GRANITE GATE PROPERTIES PVT. LTD. Respondent(s) ( IA No.188368/2019-CONDONATION OF DELAY IN FILING and IA No.188371/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 17-12-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. Sanjay Jain, ASG Ms. Niranjana Singh, Adv. Mr. Zoheb Hussain, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag with S.L.P. (C) Diary No. 47892/2018. (R. NATARAJAN) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.21 COURT NO.5 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. 30484/2019 (Arising out of impugned final judgment and order dated 08-05-2018 in ITA No. 551/2018 passed by the High Court of Delhi at New Delhi) PR. COMMISSIONER OF INCOME TAX, AGRA Petitioner(s) VERSUS DEVI DASS GARG Respondent(s) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) Date : 16-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SURYA KANT For Petitioner(s) Mr. Sanjay Jain, ASG. Ms. Diksha Rai, Adv. Ms. Rashmi Malhotra, Adv. Mr. H. R. Rao, 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 the matter along with Civil Appeal No. 14702 of 2015. (NIDHI AHUJA) (RENU DIWAN) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.20 COURT NO.5 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). 47892/2018 (Arising out of impugned final judgment and order dated 28-05-2018 in ITA No. 643/2018 passed by the High Court Of Delhi At New Delhi) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 Petitioner(s) VERSUS M/S K.P. POUCHES PVT. LTD. Respondent(s) (IA No.4980/2019-CONDONATION OF DELAY IN FILING) Date : 18-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Vikramjit Banerjee, ASG Ms. Seema bengani, Adv. Ms. Niranjana Singh, Adv. Anas Zaidi, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag along with SLP (C) …. CC No. 3132 of 2016. (R. NATARAJAN) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.53 REGISTRAR COURT. 2 SECTION IX 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 RAJESH KUMAR GOEL Petition(s) for Special Leave to Appeal (C) No(s). 13372/2018 COMMISSIONER OF INCOME TAX CENTRAL IV MUMBAI Petitioner(s) VERSUS M/S SKS ISPAT AND POWER LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) WITH SLP(C) No. 14028/2018 (IX) (FOR ADMISSION and I.R. and IA No.68312/2018-CONDONATION OF DELAY IN FILING and IA No.68313/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68314/2018-PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) Date : 11-12-2018 These petitions were called on for hearing today. For Petitioner(s) Mr. Pravesh Thakur,Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Prabal Mehrotra,Adv. M/S. Khaitan & Co., AOR UPON hearing the counsel the Court made the following O R D E R Ld. Counsel for the sole respondent in both the matters has not filed counter affidavit despite grant of last chance. Viewed thus, the matter shall be processed for listing before the Hon'ble Court under the rules. RAJESH KUMAR GOEL Registrar MG

ITEM NO.20 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). 37889/2018 (Arising out of impugned final judgment and order dated 20-03-2018 in ITA No. 320/2018 passed by the High Court of Delhi at New Delhi) THE PR. COMMISSIONER OF INCOME TAX CENTRAL-3 Petitioner(s) VERSUS UPPAL CHADHA HI TECH DEVELOPERS (P) LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.150922/2018-CONDONATION OF DELAY IN FILING) Date : 12-11-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Arijit Prasad,Adv. Ms. Rekha Pandey,Adv. Ms. Aakanksha Kaul,Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Salil Kapoor,Adv. Mr. Sumit Lalchandani,Adv. Ms. Ananya Kapoor,Adv. Mr. Praveen Swarup, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(Civil) No.4848 of 2018. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER

ITEM NO.43 REGISTRAR COURT. 2 SECTION IX 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 RAJESH KUMAR GOEL Petition(s) for Special Leave to Appeal (C) No(s). 13372/2018 COMMISSIONER OF INCOME TAX CENTRAL IV MUMBAI Petitioner(s) VERSUS M/S SKS ISPAT AND POWER LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING ) WITH SLP(C) No. 14028/2018 (IX) (FOR ADMISSION and I.R. and IA No.68312/2018-CONDONATION OF DELAY IN FILING and IA No.68313/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68314/2018-PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) Date : 11-10-2018 These petitions were called on for hearing today. For Petitioner(s) Mrs. Anil Katiyar, AOR Ms. Shefali Sethi,Adv. For Respondent(s) Mr. Prabal Mehrotra,Adv. M/s Khaitan & Co.,Advs. UPON hearing the counsel the Court made the following O R D E R Four weeks’ time, as a last chance is given to learned counsel for s ole respondent in both matters to file counter affidavit. List again on 11.12.2018.               RAJESH KUMAR GOEL Registrar MG

ITEM NO.56 REGISTRAR COURT. 2 SECTION IX 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 Petition(s) for Special Leave to Appeal (C) No(s). 13372/2018 COMMISSIONER OF INCOME TAX CENTRAL IV MUMBAI Petitioner(s) VERSUS M/S SKS ISPAT AND POWER LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING ) WITH SLP(C) No. 14028/2018 (IX) (FOR ADMISSION and I.R. and IA No.68312/2018-CONDONATION OF DELAY IN FILING and IA No.68313/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68314/2018-PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) Date : 24-08-2018 This petition was called on for hearing today. For Petitioner(s) Mr.Ajay Kumar Singh,Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms.Priya Singh,Adv. M/s Khaitan & Co.,Adv. UPON hearing the counsel the Court made the following O R D E R In both matters, office report indicates that service of notice is complete upon sole respondent but no one has entered appearance on his behalf. However, Ms.Priya Singh,Advocate on behalf of M/s Khaitan & Co. undertakes to file vakalatnama during the course of the day. Counter affidavit, if any, be filed within four weeks, thereafter. List the matter again on 11.10.2018. MANOJ JAIN Registrar SB

ITEM NO.21 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 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 17941/2018 (Arising out of impugned final judgment and order dated 21-08-2017 in ITA No. 512/2016 passed by the High Court of Delhi at New Delhi) THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) 3 NEW DELHI Petitioner(s) VERSUS DHARAMPAL PREMCHAND LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.73935/2018-CONDONATION OF DELAY IN FILING and IA No.73937/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 05-07-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. Yashank Adhyaru,Sr.Adv. Ms. Rekha Pandey,Adv. Mr. S.K.Pathak,Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Rohit Ghosh,Adv. Ms. Bina Gupta, AOR Ms. Surbhi Kapoor,Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with Civil Appeal No.6415 of 2016. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER

ITEM NO.11 COURT NO.11 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). 15366/2018 (Arising out of impugned final judgment and order dated 12-07-2017 in ITA No. 58/2015 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX CENTRAL 4 Petitioner(s) VERSUS M/S. SKS ISPAT AND POWER LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.68312/2018-CONDONATION OF DELAY IN FILING and IA No.68313/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68314/2018-PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS ) Date : 18-05-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE A.M. KHANWILKAR For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Ms. Asha Gopalan Nair, Adv. Mr. Arijit Prasad, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Application seeking exemption from filing certified copy of the impugned order is allowed. Issue notice. Tag along with SLP (C) Diary No. 14933/2018. (R. NATARAJAN) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.17 COURT NO.11 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). 14933/2018 (Arising out of impugned final judgment and order dated 12-07-2017 in ITA No. 1874/2014 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX, CENTRAL IV, MUMBAI Petitioner(s) VERSUS M/S SKS ISPAT AND POWER LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) Date : 11-05-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Asha Gopalan Nair, Adv. Ms. Rachna Srivastava, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. (R. NATARAJAN) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.5 COURT NO.11 SECTION XI 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). 35259- 35260/2017 (Arising out of impugned final judgment and order dated 06-09-2016 in ITA No. 268/2014 06-09-2016 in ITA No. 17/2015 passed by the High Court Of Judicature At Allahabad) M/S. KESARWANI ZARDA BHANDAR, SAHSON, ALLAHABAD Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX (CENTRAL) KANPUR Respondent(s) (I.A.NO.57366/2018 IN SLP NO.35259-60/2017 AND I.A.NO.57352/2018 IN SLP NO.35275-78/2017 TO BE LISTED ON 07.05.2018) IA No. 57366/2018 – Clarification/Direction) WITH SLP(C) Nos. 35275-35278/2017 (XI) (IA No.121911/2017-CONDONATION OF DELAY IN FILING and IA No.121912/2017-CONDONATION OF DELAY IN REFILING and IA No.121913/2017-EXEMPTION FROM FILING O.T. and IA No.125560/2017- PERMISSION TO FILE ADDITIONAL DOCUMENTS and IA No.125563/2017-STAY APPLICATION and IA No.125565/2017-EXEMPTION FROM FILING O.T.) IA No. 57352/2018 – Clarification/Direction Date : 07-05-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. S.K. Bagaria, Sr. Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Pawanshree Agrawal, AOR For Respondent(s) Mr. A.N.S. Nadkarni, ASG Mr. Zohaib Hussain, Adv. Ms. Aakanksha Kaul, Adv. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following

2 O R D E R I.A. No. 57366/2018 in SLP (C) Nos. 35259-60/2017 and I.A. No. 57352/2018 in SLP (C) Nos. 35275-78/2017 : For the reasons stated in the application for directions, there shall be stay of operation of the impugned order dated 06.09.2016 passed by the High Court. Applications are disposed of accordingly. (R. NATARAJAN) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

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). 8449/2018 (Arising out of impugned final judgment and order dated 21-08-2017 in ITA No. 514/2016 passed by the High Court of Delhi at New Delhi) THE PR. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS DHARAMPAL PREMCHAND LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-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. Vikramjit Banerjee,ASG Mr. P.K.Mullick,Adv. Mr. Arijit Prasad,Adv. Mr. Ayush Anand,Adv. For 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 Civil Appeal No.6415 of 2016. (ANITA MALHOTRA) (ANITA RANI AHUJA) COURT MASTER COURT MASTER

ITEM NO.105 COURT NO.8 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petitions for Special Leave to Appeal (C) Nos.9164-9203/2018 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1050/2015 22-03-2016 in ITA No. 211/2015 22-03-2016 in RP No. 1065/2015 22-03-2016 in ITA No. 240/2015 22-03-2016 in RP No. 1038/2015 22-03-2016 in ITA No. 150/2015 22-03-2016 in RP No. 1059/2015 22-03-2016 in ITA No. 193/2015 22-03-2016 in RP No. 1051/2015 22-03-2016 in ITA No. 141/2015 22-03-2016 in RP No. 1049/2015 22-03-2016 in ITA No. 216/2015 22-03-2016 in RP No. 1064/2015 22-03-2016 in ITA No. 223/2015 22-03-2016 in RP No. 1105/2015 22-03-2016 in ITA No. 139/2015 22-03-2016 in RP No. 1063/2015 22-03-2016 in ITA No. 103/2015 22-03-2016 in RP No. 1041/2015 22-03-2016 in ITA No. 222/2015 22-03-2016 in RP No. 1072/2015 22-03-2016 in ITA No. 194/2015 22-03-2016 in RP No. 1039/2015 22-03-2016 in ITA No. 110/2015 22-03-2016 in RP No. 1055/2015 22-03-2016 in ITA No. 148/2015 22-03-2016 in RP No. 1060/2015 22-03-2016 in ITA No. 134/2015 22-03-2016 in RP No. 1080/2015 22-03-2016 in RP No. 1062/2015 22-03-2016 in ITA No. 210/2015 22-03-2016 in RP No. 1048/2015 22-03-2016 in ITA No. 104/2015 22-03-2016 in RP No. 1033/2015 22-03-2016 in ITA No. 239/2015 22-03-2016 in RP No. 1123/2015 22-03-2016 in ITA No. 169/2015 22-03-2016 in ITA No. 234/2015 22-03-2016 in RP No. 1109/2015 22-03-2016 in ITA No. 157/2015 passed by the High Court Of Kerala At Ernakulam) M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) Date : 19-04-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. M. P. Vinod, AOR [N.P.] For Respondent(s) UPON perusing the record the Court made the following O R D E R The matters were taken up at the second call. Nobody appears to press these petitions. The Special Leave Petitions are dismissed for non-prosecution. Pending application, if any, stands disposed of. (ASHA SUNDRIYAL) (ANITA RANI AHUJA) COURT MASTER COURT MASTER

ITEM NO.11 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.10269/2018 (Arising out of impugned final judgment and order dated 21-08-2017 in ITA No. 513/2016 passed by the High Court Of Delhi At New Delhi) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 3 Petitioner(s) VERSUS DHARAMPAL PREMCHAND LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.46650/2018-CONDONATION OF DELAY IN FILING and IA No.46652/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 09-04-2018 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. Manish Pushkarna, Adv. Mr. S.K. Singhnia, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with Civil Appeal No.6415/2016. (ASHA SUNDRIYAL) (CHANDER BALA) COURT MASTER COURT MASTER

1 ITEM NO.5 COURT NO.4 SECTION XI-A 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). 25014-25053/2016 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1050/2015 22-03-2016 in ITA No. 211/2015 22-03-2016 in RP No. 1065/2015 22-03-2016 in ITA No. 240/2015 22-03-2016 in RP No. 1038/2015 22-03-2016 in ITA No. 150/2015 22-03-2016 in RP No. 1059/2015 22-03-2016 in ITA No. 193/2015 22-03-2016 in RP No. 1051/2015 22-03-2016 in ITA No. 141/2015 22-03-2016 in RP No. 1049/2015 22-03-2016 in ITA No. 216/2015 22-03-2016 in RP No. 1064/2015 22-03-2016 in ITA No. 223/2015 22-03-2016 in RP No. 1105/2015 22-03-2016 in ITA No. 139/2015 22-03-2016 in RP No. 1063/2015 22-03-2016 in ITA No. 103/2015 22-03-2016 in RP No. 1041/2015 22-03-2016 in ITA No. 222/2015 22-03-2016 in RP No. 1072/2015 22-03-2016 in ITA No. 194/2015 22-03-2016 in RP No. 1039/2015 22-03-2016 in ITA No. 110/2015 22-03-2016 in RP No. 1055/2015 22-03-2016 in ITA No. 148/2015 22-03-2016 in RP No. 1060/2015 22-03-2016 in ITA No. 134/2015 22-03-2016 in RP No. 1080/2015 22-03-2016 in RP No. 1062/2015 22-03-2016 in ITA No. 210/2015 22-03-2016 in RP No. 1048/2015 22-03-2016 in ITA No. 104/2015 22-03-2016 in RP No. 1033/2015 22-03-2016 in ITA No. 239/2015 22-03-2016 in RP No. 1123/2015 22-03-2016 in ITA No. 169/2015 22-03-2016 in ITA No. 234/2015 22-03-2016 in RP No. 1109/2015 22-03-2016 in ITA No. 157/2015 passed by the High Court Of Kerala At Ernakulam) M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) Date : 02-04-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. M. P. Vinod, AOR Mr. Dileep Pillai, Adv. Mr. Ajay K. Jain, Adv. Mr. Atul Shankar, Adv. For Respondent(s)

2 UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP (C) Nos. 5264-5265 of 2016. (JAYANT KUMAR ARORA) (RENU DIWAN) COURT MASTER ASSISTANT REGISTRAR

ITEM NO.32 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). 7659/2018 (Arising out of impugned final judgment and order dated 17-08-2017 in ITA No. 470/2017 passed by the High Court of Delhi at New Delhi) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)1 DELHI Petitioner(s) VERSUS M/S BIHARIJI ISPAT UDYOG LIMITED Respondent(s) ( IA No.35040/2018-CONDONATION OF DELAY IN FILING and IA No.35042/2018-EXEMPTION FROM FILING O.T.) Date : 19-03-2018 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. Sandeep Sethi,ASG Mr. Yashank Adhyaru,Sr.Adv. Mr. Arijit Prasad,Adv. Ms. Gargi Khanna,Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Application for exemption from filing official translation is allowed. Delay condoned. Leave granted. Tag with Civil Appeal No.6412 of 2016. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER

ITEM NO.25 COURT NO.13 SECTION XI -A 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). 25014- 25053/2016 M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) Date : 19-02-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE DEEPAK GUPTA [IN CHAMBERS] For Petitioner(s) Mr. M. P. Vinod, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay in filing the deficit court fee is condoned. (KUSUM LATA SYAL) (MADHU NARULA) SENIOR PERSONAL ASSISTANT BRANCH OFFICER

(Revised) ITEM NO.20 COURT NO.11 SECTION XI -A 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). 17558-17559/2016 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1061/2015 22-03-2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016) Date : 08-12-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. M. P. Vinod, AOR Mr. Dileep Pillari, Adv. Mr. Atul Shankar Vinod, Adv. Mr. Ajay Kumar Jain, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag along with S.L.P.(C) Nos. 5264-5265/2016. (R. NATARAJAN) (SAROJ KUMARI GAUR) COURT MASTER (SH) COURT MASTER

ITEM NO.20 COURT NO.11 SECTION XI -A 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). 17558-17559/2016 (Arising out of impugned final judgment and order dated 22-03-2016 in RP No. 1061/2015 22-03-2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016) Date : 08-12-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. M. P. Vinod, AOR Mr. Dileep Pillari, Adv. Mr. Atul Shankar Vinod, Adv. Mr. Ajay Kumar Jain, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag along with S.L.P.(C) Nos. 5264-5265/2016. (R. NATARAJAN) (SAROJ KUMARI GAUR) COURT MASTER (SH) COURT MASTER

ITEM NO.16+56 COURT NO.6 SECTION XI 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. 8131/2017 (Arising out of impugned final judgment and order dated 06-09-2016 in ITA No. 268/2014 and ITA No. 17/2015 passed by the High Court of Judicature at Allahabad) M/S. KESARWANI ZARDA BHANDAR, SAHSON, ALLAHABAD Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX (CENTRAL) KANPUR Respondent(s) (With IA No.121521/2017-CONDONATION OF DELAY IN FILING, IA No.121523/2017-EXEMPTION FROM FILING O.T., IA No.121522/2017-CONDONATION OF DELAY IN REFILING, IA No.125552/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS, IA No.125554/2017-STAY APPLICATION and IA No.125555/2017-EXEMPTION FROM FILING O.T.) WITH Diary No(s). 8129/2017 (XI) (With IA No.121911/2017-CONDONATION OF DELAY IN FILING, IA No.121912/2017-CONDONATION OF DELAY IN REFILING, IA No.121913/2017-EXEMPTION FROM FILING O.T., IA No.125560/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS, IA No.125563/2017-STAY APPLICATION and IA No.125565/2017-EXEMPTION FROM FILING O.T.) SLP (C)No. 32076-32079/2017 (With IA No.124110/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 33078-33079/2017 (XI) Date : 04-12-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Kavin Gulati, Sr. Adv. Mr. Pawanshree Agrawal, AOR For Respondent(s) 1

SLP Diary No. 8131/2017 etc. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. To be tagged along with C.A. No. 10266/2017 and SLP (C)No. 20559/2017. Notice be issued in the application for stay, returnable in four weeks. (NIDHI AHUJA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER 2

ITEM NO.33 COURT NO.9 SECTION XI -A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petitions for Special Leave to Appeal(C)....CC Nos.25014-25053/2016 M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, TRICHUR Respondent(s) Date : 04-12-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. ABDUL NAZEER [IN CHAMBERS] For Petitioner(s) Mr. Shanker Vinod, Adv. Mr. Atul Vinod, Adv. Mr. Vimlesh Kumar, Adv. Mr. M. P. Vinod, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Two weeks' time is granted to learned counsel for the petitioner(s) to comply with the Office Report dated 11.08.2017. (POOJA SEHGAL) (TAPAN KUMAR CHAKRABORTY) SENIOR PERSONAL ASSISTANT COURT MASTER

ITEM NO.22 COURT NO.6 SECTION XI 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). 8131/2017 (Arising out of impugned final judgment and order dated 06-09-2016 in ITA No. 268/2014 06-09-2016 in ITA No. 17/2015 passed by the High Court of Judicature at Allahabad) M/S. KESARWANI ZARDA BHANDAR, SAHSON, ALLAHABAD Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX (CENTRAL) KANPUR Respondent(s) (IA No.121521/2017-CONDONATION OF DELAY IN FILING and IA No.121523/2017-EXEMPTION FROM FILING O.T. and IA No.121522/2017-CONDONATION OF DELAY IN REFILING and IA No.125552/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS and IA No.125554/2017-STAY APPLICATION and IA No.125555/2017-EXEMPTION FROM FILING O.T.) WITH Diary No(s).8129/2017 (XI) (and IA No.121911/2017-CONDONATION OF DELAY IN FILING and IA No.121912/2017-CONDONATION OF DELAY IN REFILING and IA No.121913/2017-EXEMPTION FROM FILING O.T. and IA No.125560/2017-PERMISSION TO FILE ADDITIONAL DOCUMENTS and IA No.125563/2017-STAY APPLICATION and IA No.125565/2017-EXEMPTION FROM FILING O.T.) Date : 24-11-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr.Mukul Rohtagi, Sr.Adv. Mr.Kavin Gulati, Sr.Adv. Mr.Akarsh Garg, Adv. Mr.Pawanshree Agrawal, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R At request, list the matters on 4 th December, 2017. (ASHOK RAJ SINGH) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER

ITEM NO.26 COURT NO.4 SECTION XI 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). 8129/2017 M/S. KESARWANI ZARDA BHANDAR, SAHSON, ALLAHABAD Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX (CENTRAL) KANPUR Respondent(s) Date : 13-11-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DEEPAK GUPTA [IN CHAMBERS] For Petitioner(s) Mr. Pawanshree Agrawal, AOR Mr. Aneesh Mittal, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Three weeks' time is granted to the counsel for the petitioner to cure the defects as pointed out in the office report dated.2.11.2017 failing which it shall be presumed that petitioner is not interested in pursuing the special leave petition and the same shall be dismissed without further reference to the Court. (KUSUM LATA SYAL) (MADHU NARULA) SENIOR PERSONAL ASSISTANT BRANCH OFFICER

ITEM NO.27 COURT NO.4 SECTION XI 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). 8131/2017 M/S. KESARWANI ZARDA BHANDAR, SAHSON, ALLAHABAD Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX (CENTRAL) KANPUR Respondent(s) Date : 13-11-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DEEPAK GUPTA [IN CHAMBERS] For Petitioner(s) Mr. Pawanshree Agrawal, AOR Mr. Aneesh Mittal,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Three weeks' time is granted to the counsel for the petitioner to cure the defects as pointed out in the office report dated.1.11.2017 failing which it shall be presumed that petitioner is not interested in pursuing the special leave petition and the same shall be dismissed without further reference to the Court. (KUSUM LATA SYAL) (MADHU NARULA) SENIOR PERSONAL ASSISTANT BRANCH OFFICER

ITEM NO.34 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 Diary No(s). 31685/2017 (Arising out of impugned final judgment and order dated 27-02-2017 in ITA No. 175/2017 passed by the High Court of Delhi at New Delhi) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3 Petitioner(s) VERSUS M/S. ORCHID INFRASTRUCTURE DEVELOPERS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 30-10-2017 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. A.N.S.Nadkarni,ASG Ms. Vimla Sinha,Adv. Ms. Rukmini Bobde,Adv. For Ms. 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 Civil Appeal No.8900/2012. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER

ITEM NO.43 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 Petition(s) for Special Leave to Appeal (C) No(s). 21060/2017 (Arising out of impugned final judgment and order dated 27-10-2016 in ITA No. 566/2015 passed by the High Court Of Delhi At New Delhi) DAYAWANTI THROUGH SMT. SUNITA GUPTA (LEGAL HEIR) Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) Date : 03-10-2017 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. Salil Kapoor, Adv. Ms. Soumya Singh, Adv. Mr. Sumit Lalchandani, Adv. Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Leave granted. Tag along with Civil Appeal No. 10266/2017. (R. NATARAJAN) (SAROJ KUMARI GAUR) COURT MASTER COURT MASTER

ITEM NO.13 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 Petition(s) for Special Leave to Appeal (C) No(s). 20559/2017 (Arising out of impugned final judgment and order dated 27-10-2016 in ITA No. 359/2015 passed by the High Court Of Delhi At New Delhi) DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (IA No.62022/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 03-10-2017 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Soumya Singh, Adv. Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice returnable within four weeks. There shall be stay of operation of the impugned order, in the meantime. Tag with Civil Appeal No. 10266 of 2017 etc. etc. (SHASHI SAREEN) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER

1 NON-REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION CIVIL APPEAL No.10269 OF 2017 (Arising out of SLP (Civil) No.15862 of 2010) M/s. National Building Construction ….. Appellant Versus State of Maharashtra & Ors. ….. Respondents J U D G M E N T A.M. KHANWILKAR, J. 1. The present appeal arises out of the judgment and decree dated 1 st September, 2009, passed by the High Court of Judicature at Bombay, Nagpur Bench, in First Appeal No.312 of 1992 whereby the High Court has partly modified the decree passed by the Trial Court and negatived Claim Nos.1 and 3 set up by the appellant.

2 2. The appellant, a partnership firm engaged in civil construction works, had submitted a tender for work pertaining to construction of one Nishanghat Minor Irrigation Tank in pursuance of a notice issued by respondent No.1 – State of Maharashtra. After the appellant’s tender was approved and work order dated 21 st December, 1978 was issued by the State in favour of the appellant, the parties executed an agreement at Nagpur. After completion of the contract work on 16 th June, 1982, final bill was paid to the appellant on 22 nd October, 1982, which the appellant disputed on the ground that it had performed extra work over and above the tendered work, for which payment was not included. Feeling aggrieved by the alleged shortfall in payment and unable to settle the dispute with the respondents, the appellant filed a suit against the respondents before the Court of 6 th Joint Civil Judge (Senior Division), Nagpur being Special Civil Suit No.279 of 1985, inter alia seeking a decree for amounts due to it under the following heads of claim:

3 a. Claim 1 : Unpaid amounts arising out of difference in government-prescribed rates for work of excess stone revetment/pitching, amounting to Rs. 1,76,199.28/- b. Claim 2 : Unpaid amounts for difference in rates relating to excavation work, amounting to Rs. 90,165/- c. Claim 3 : Unpaid amounts for extra lead for water works, amounting to Rs. 80,000/- and d. Claim 4 : Unpaid amounts for extra lead for sand, amounting to Rs. 9900/- In addition, the appellant also claimed interest on the claim amount, of Rs.1,42,505.60, calculated at 15% p.a. from 22 nd October, 1982 till the date of filing the suit. With interest, the aggregate claim of the appellant was Rs. 4,98, 769.86/-. 3. Each of the above claims was specifically challenged by the respondents in their written statement. After considering the rival contentions and the evidence on record, the Trial Court passed a decree in favour of the appellant on 29 th October, 1991, the operative part of which is reproduced hereinbelow: “ ORDER 1] Suit is decreed with costs.

4 2] Defendants do pay Rs. 4,98,769.87 to the plaintiff. 3] The decreetal amount to carry future interest @ 15% per annum from the date of filing of the suit till its actual realization. 4] Decree be drawn accordingly.” 4. The respondents preferred an appeal against the aforesaid decree passed by the Trial Court before the High Court of Bombay, Nagpur Bench, being First Appeal No.312 of 1992. Over the course of hearing, the learned Single Judge framed the following points for consideration: “I) Whether the trial Court was justified in granting the claim of Rs.1,76,199/towards pitching? II) Whether the plaintiff was entitled to an amount of Rs.90,165/for the excavation of the soft rock of the strata? III) Whether the plaintiff was entitled to an amount of Rs.80,000/for additional lead for water? IV) Whether the grant of compensation @ Rs.9,900/towards lead for sand was justified? V) What order?” 5. Ultimately, the High Court by its judgment and decree dated 1 st September, 2009 partly allowed the respondents’ appeal, modifying the decision of the Trial Court and reducing the decreetal amount as under:

5 “23. For the reasons aforesaid, the first appeal is partly allowed. The judgment and decree passed by the 6 th Joint Civil Judge (Senior Division), Nagpur on 29.10.1991 is hereby modified. It is held that the respondent plaintiff would not be entitled to claim an amount of Rs. 1,76,199/towards pitching an amount of Rs. 80,000/for additional lead of water. The findings recorded by the trial Court in regard to the entitlement of plaintiff to an amount of Rs. 90,165/for excavation of soft rock and an amount of Rs. 9900/towards lead of sand are hereby confirmed. The plaintiff respondent would, therefore, be entitled to only an amount of Rs. 1,00,065/with interest @ 15% per annum from the date of filing of the suit till its actual realization. Order accordingly. No order as to costs.” The High Court, while partly allowing the appellant’s claims, viz. Claim 2 and Claim 4, struck off Claim 1 and Claim 3, having held that the said claims were granted by the Trial Court without considering the evidence on record. The High Court further held that while there was no dispute as to the work done by the appellant under this head of claim, the Government/C.S.R. rate at which such work was to be compensated was erroneously expressed in terms of square metres instead of cubic metres, resulting in confusion. The High Court came to hold that the respondents had produced evidence to show that this error had been rectified and, in

6 fact, the appellant was paid at a rate higher than the rectified prescribed rate. The Court noted that despite this, the appellant was claiming payment under this head of claim at an exorbitant and abnormal rate, which was untenable. The High Court went on to hold that the Trial Court also erroneously granted the claim relating to extra lead for water (i.e. Claim 3). For, the agreement executed by the parties for the contract work clearly mentioned that the work done by the appellant under this head of claim would include watering and mechanized compaction of earth work and no extra payment towards lead for water would be payable. Further, the appellant was duly informed by the Executive Engineer, Minor Irrigation Division, Nagpur, that its claim relating to extra lead for water was not acceptable. Hence, such claim was rejected. The High Court, however, did not disturb the interest component as ordered by the Trial Court. 6. The High Court’s decision has been assailed by the appellant in the present appeal, on several grounds. As regards Claim 1, the rectification issued by the respondents

7 with respect to the Government/CSR rates for pitching work was misleading and was produced as an afterthought, being issued much after the end of the relevant financial year. Such direction could not be issued with retrospective effect. The rectification itself is inadmissible in evidence, not having been pleaded by the respondents in their written statement before the Trial Court. As regards Claim 3, the High Court ought not to have disregarded the said claim when the respondents’ witness himself admitted that there was a need for additional water to be brought by the appellant. The respondents’ contention that they had rejected the appellant’s demand relating to lead for water and duly communicated the same to it, was also rightly rejected by the Trial Court as bereft of merit. Finally, since the agreement executed between the parties for the contract work was one between a private party and the State, the State (i.e. the respondents) was obliged to act in a just, fair and reasonable manner.

8 7. The respondents, in reply, have contended that the High Court’s decision was justified and based on the evidence brought on record. The respondents have reiterated the findings and conclusion reached by the High Court while rejecting Claims 1 and 3 of the appellant. Additionally, the respondents have faintly denied the claims made by the appellant for variation in excavation of rock i.e. Claim No.2 and in extra lead of sand i.e. Claim 4, stating that the respondents never agreed to pay for any variation. Notwithstanding the above, the respondents had nevertheless paid the appellant for extra work done. 8. Considering the rival submissions, we are called upon to examine the justness of the view taken by the High Court with respect to the claim set up by the appellant in respect to pitching of stones and extra lead for water, being Claim Nos.1 and 3, respectively. Taking up the issue regarding Claim No.1 for a sum of Rs.1,76,199/-, the Trial Court, for allowing the same in favour of the appellant, had noted that there was no pleading in respect of the evidence produced by the respondents (defendants) and, therefore, such

9 evidence was inadmissible. Secondly, the direction issued by the Superintending Engineer vide its letter dated 30 th May, 1983, pertained to financial year 1981-82. That was illegal. For, it was impermissible to correct the earlier notified rates of CSR with retrospective effect. The High Court, on the other hand, accepted the said evidence and found fault with the view taken by the Trial Court that there was no pleading or that the evidence produced by the defendants was inadmissible. As regards the pleading in their written statement in relation to Claim No.1, the respondents had asserted thus:- “A. As to claim no. 1: Item No. 12A as put forth by the plaintiff in this suit is denied. It is submitted that the deals with the providing of stone revetment (Pitching of 30 cm. thickness). The quantity put to tender of this item was 300 M 3 and the remaining quantity of pitching from available material, vide tender item No. 12-B was 3144 M3. However, during the execution, the quantity of item No. 12-A which was 300 M3 has been increased to 3455.50 M3 as material available for pitching was less than tender quantity. The allegations that clause No. 38 of the agreement has not been complete with, are denied. It is submitted that as per clause 38 of the agreement, the quantity exceeded by more than 25% of the tender quantity is to be paid as per CSR during which the work executed and the plaintiff was paid as per this condition as below:

10 As per tender rate 481 M3 @ Rs.27.60 Rs.13275.60 As per CSR 80-81 409.24 M3 @ Rs.28.75 Rs.11765.65 As per CSR 81-82 2575.26 M3 @ Rs.35.70 Rs.91936.75 It is denied that the plaintiff is entitled to claim the amount as detailed in chart given in this para. It is submitted that the plaintiff’s claim for CSR 81-82 i.e. Rs. 97.30 is not correct as the rate of pitching in CSR 81-82 was given as Rs. 24.25 per M2 by the Govt. and no rate for per cubic meter is given in this CSR. However, the Superintending Engineer, Nagpur Irrigation Circle Nagpur, vide letter No. 3517/HMD dt. 19.6.1981 instructed to increase the rates for the year, 1981-82 by 30% above the CSR 180-81 for the items not included in the Govt. Sanctioned CSR for 1981-82. Accordingly, this office has taken the rate of pitching per cubic meter for 80-81 which was Rs. 27.60 per cubic meter and adding 30% above that the rate worked out Rs. 35.70 per M3 and the plaintiff was paid at this rate. Hence there is no substance in the claim of the plaintiff as he has been paid fully as per contract conditions. The plaintiff is bound by the terms of the agreement and in view the provisions made in the agreement reference as to the dispute raised by the plaintiff was already made to the Superintending Engineer and it was finally settled by the said authorities. The plaintiff is bound by the said decision.” (emphasis supplied) The evidence adduced by the respondents, including the deposition of DW1, was nothing but elaboration of the said pleading. The material facts to deny the claim of the

11 appellant qua this head under consideration was duly pleaded. In the context of pleading in the written statement, DW1 in his examination-in-chief had stated thus:- “2. In agreement so executed by plaintiff he had quoted the rate of pitching work 10% above the Govt. rate in cubic metres. In case the actual work carried out by the contractor exceeds by 25% above the estimate then the contractor is entitled to charge the rate as per CSR prevailing. It was also agreed that in case the rate of any particular item is act mentioned in the CSR then the rate is to be fixed mutually by department and contractor to be derived from CSR. 3. Plaintiff never raised any dispute about the rates. The pitching rates in the CSR of 1981-82 are mentioned in the square metres and not in cubic metres. But the pitching rates in earlier CSR of 1979-89 and 1980-81 were in the cubic metres. As per clause 38 of the agreement as the rate of pitching in CSR 1981-82 were not in cubic metres that rate was not applicable to be paid to the contractor . In such a case the rate was to be fixed for pitching work in the year 1981-82 by the superintending Engineer. By Exh. 47 I reported to the Supdt. Engineer that whom I converted the rates from square metres to cubic meters for pitching work for the year 1981-82. I found that the rates of was too high and abnormal and therefore what should be done. Exh. 47 in my opinion is not a recommendation to Supdt. Engineer. But only an abnormality was pointed out to the Supdt. Engineer. The Supdt. Engineer in pursuance of my letter Exh. 47 intimated such abnormality to the Govt. Govt. by letter dated 23.6.82 intimated all Supdt. Engineer that it was an anomaly and therefore the

12 labour rate should be corrected. The letter now shown to me is the same. The Zerox copy of the Govt. letter received by the Department is placed on record along with list Exh. 113. The Xerox copy tallies with the letter received by us. The letter received by the department is returned to the witness and the Xerox copy is placed at Exh. 117. 4. Supdt. Engineer subsequently issued directions that in case any rate is not mentioned in the CSR then the payment should be made as per the earlier CSR with 30% raise in it. As the rate of pitching in the CSR of 1981-82 was abnormal and end of was mentioned in square metres, as per the directions of the Supdt. Engineer rates as per the CSR of 1981-82 with 30% raise was to be paid to the contractor plaintiff. Those instructions are vide letter dt. 19.6.1981. It is placed at Exh.118. Plaintiff agreed in the agreement that Supdt. Engineer in the final authority to decide the rates. It is also so mentioned in the manual. Nagpur Irrigation Project Circle Supdt. Engineer in authorized by the Govt. to fix the CSR. Accordingly on the instruction of the Govt. Supdt. Engineer Nagpur Irrigation Project Circle corrected the pitching rates of CSR 1981-82 and informed us accordingly vide letter dt. 30.5.1983. The letter is dt. 30.5.1983 and S.E. NIRC quoted us the rate Rs. 9.95 for square metre against K.M. 24.25 per square metre against wrongly mentioned rates on CSR of 1981-82. By the same letter Supdt. Engineer also fixed the rates in cubic metres. The cubic metre is Rs. 33.15. The department received the Xerox copy of letter dt. 30.5.1983 from Supdt. Engineer. The letter date 30.5.1983 is placed at Exh. 119. Exh. 119 is issued by Executive Engineer, Canal Design Division in the Capacity of Secretary. CSR Committee. Nagpur to the Supdt. Engineer, NIPC

13 in the capacity of president of the CSR committee.” (emphasis supplied) Notably, this evidence was allowed to be let in by the appellant without any demur. No objection was taken for exhibiting the aforementioned official documents. 9. Having perused the pleading in the written statement and the evidence produced by the respondents (defendants), the High Court, after analysing the same, concluded that there was obvious typographical error in the CSR rates pertaining to financial year 1981-82, which was later on corrected, and gave benefit of that position to the respondents and came to hold that the appellant was not entitled to the claim amount of Rs.1,76,199/-. The High Court analysed the pleading as well as the oral and documentary evidences produced by the defendant to come to the said conclusion. It will be useful to advert to the discussion found in the impugned judgment in that behalf which reads thus :- “19. On perusal of the Record & Proceedings, it appears that the trial Court had committed a serious error in granting the claim of Rs. 1,76,199/towards pitching. In the instant case,

14 the appellants State of Maharashtra had not disputed that the total excavated quantity by the plaintiff contractor was 2575.26 meter cube which was over and above the actual quantity which was required for the stone revetment and, hence, the plaintiff contractor was entitled to seek payment in this regard at the C.S.R. rate. It is not in dispute that the contract existed for the period from 1979 to 1982. For the year 1979-80, the C.S.R. rate for pitching was Rs. 27.60 Ps. Per Cubic Meter, for the year 1980-81, it was Rs. 28.55 Ps. Per cubic meter. For the third year i.e., 1981-82, the year for which the dispute arose, the rate was wrongly shown in square meters in stead of showing it in cubic meters. The rate was shown as Rs. 24.25 Ps. Per square meter and this error on the part of the Government of wrongly quoting the rate in C.S.R. of the year 1981-82 has given rise to the dispute and had also given rise to the claim made by the plaintiff for the pitching work @ Rs.80.33 Ps. The State had produced the C.S.R. rates for the year 1982-83 also. These rates show that for the year 1982-83, the C.S.R. rate for pitching was Rs. 46.65 Ps. Per Meter cube. Thus, it is apparent that C.S.R. rate was Rs. 27.60 Ps. For the year 1979-80, Rs. 28.55 Ps. For the year 1980-81, for the year 1982-83, it was 46.65 Ps. and due to a mistake in mentioning the C.S.R. rate in square meters in the year 1981-82, the plaintiff was claiming at an exorbitant and abnormal rate @ Rs. 97.60 Ps. per cubic meter. The State had produced the necessary documents on record to show that this error was rectified by the Government. The document at Exh. 119 clearly show that there was a rectification of the mistake and it was held that for the years 1981-82, the rate was Rs. 33.50 Ps. per cubic meter and for the year 1982-83, it was Rs. 46.65 ps.

15 per cubic meters. It is not in dispute that the plaintiff has been paid @ Rs. 35.70 per cubic meter for the extra work of pitching carried out by the plaintiff during the year 1981-82 and this is over and above the rate of Rs. 33.50 Ps. which was due and payable for the year 1981-82 according to the rectification. The submission made on behalf of the respondent contractor that even if there is a mistake in the C.S.R. rate, the Government is bound to pay at the rate stated in the C.S.R. is totally ill founded. It would be also interesting to consider whether the plaintiff contractor would have accepted the C.S.R. rate of Rs. 1/or Rs. 2/per cubic meter if it was so wrongly mentioned in the C.S.R. of the year 1981-82. The documents on record clearly show that there as a mistake in the rate of pitching in the C.S.R of the year 1981-82 and that mistake was duly rectified and the plaintiff contractor was indeed paid at a rate which was more than the rate prescribed after rectification. It appears that the trial Court has granted the first claim of the plaintiff on the mere asking without considering the necessary documents produced by the State on record. The oral evidence of the defendant is also not considered on the ground that there are no pleadings to support that evidence. This observation of the trial Court is also totally incorrect as the evidence of the witness of the defendants is in consonance with the pleadings of the defendants in the written statement, specially in paragraph 5A of the written statement. The defendants’ witness had clearly stated in his evidence that the rate of pitching as per the C.S.R. for the year 1981-82 was abnormal and was mentioned in square meters. According to the witness, the abnormality was pointed out to the Superintending Engineer and in view of the anomaly in the rate, there was a rectification of the mistake by the Government.

16 It is stated that by the communication at Exh. 119, it was brought to the notice of the authorities that the C.S.R. rates for pitching for the year 1981-82 were wrongly quoted and the rate per cubic meter was Rs. 33.50 Ps. The plaintiff had been paid at the rate of Rs. 35.70 Ps. per cubic meter. The witness further deposed that the rate of Rs. 97.60 per cubic meter as claimed by the plaintiff had never reached at any point of time and the plaintiff was not entitled to claim at that rate only on the basis of the mistake in the C.S.R. for the year 1981-82. The finding on the first issue is recorded without considering the material evidence on record and without considering that there was a genuine mistake in the C.S.R. of the year 1981-82 so far as the item of pitching was concerned. It would also be necessary to refer to the document at Exh. 71A to deny the claim of the plaintiff towards pitching. It is necessary to reverse the finding of the trial Court on this issue and hold that the plaintiff would not be entitled to an amount of Rs.1,76,199/- towards pitching.” (emphasis supplied) 10. In our opinion, the High Court was right, both on facts and in law, in rejecting the claim of the appellant in respect of pitching of stones, to the extent of Rs.1,76,199/-. We find that the finding of facts recorded by the High Court is in consonance with the pleading in the written statement and the oral and documentary evidences produced by the respondents (defendants) in that behalf. The appellant, however, relies on the observation made by the Trial Court

17 that it was not open to the Superintending Engineer to modify the rates of CSR with retrospective effect. This argument does not commend us. The effect of typographical error in the CSR applicable for the financial year 1981-82, is not one of modification of the rates as such. Whereas, the effect of correcting the typographical error in the CSR rates is to restate the correct position as applicable for the relevant period and not one of modification of the rates, as contended. It is not disputed that in the previous financial year 1979-80, the rate prescribed in the CSR was Rs.27.60 per cubic metre. In the following financial year 1980-81, it was Rs.28.55 per cubic metre. It is, therefore, logical and rational to accept the stand taken by the respondents that the rates specified for pitching work in the year 1981-82, were erroneously mentioned in square metres which worked out @ Rs.80.33 per cubic metre. In the next financial year i.e. 1982-83, the rate prescribed for the same work was only Rs.46.65 per cubic metre. Thus, correcting the typographical error in the CSR rates was not an act of modification of those rates as such. That act cannot be

18 construed as retrospective change introduced in the CSR by the respondents. The High Court has justly rejected this plea by giving an illustration that if the CSR rates were to be misprinted as Re.1 or Rs. 2 per cubic metre for the financial year 1981-82, the appellant would not have agreed to be bound by such rate. 11. Suffice it to observe that we find no error, much less any infirmity in the approach of the High Court in disallowing the claim of the appellant concerning pitching of stones to the extent of Rs.1,76,199/-. The view taken by the High Court, in our opinion, is just and proper, and a possible view. We find force in the argument of the respondents (defendants) that the Trial Court misled itself in misreading the pleading and discarding the legal evidence relied upon by the respondents (defendants) concerning Claim No.1. Further, the Trial Court has selectively referred to the deposition in the cross examination of DW1 and not analysed his evidence as a

19 whole. Hence, no interference is warranted at the instance of the appellant in respect of Claim No.1. 12. Reverting to the Claim No.3 set up by the appellant regarding additional lead for water, we find that the Trial Court was swayed away by the fact that the appellant was required to transport water from some distance via Kaccha Road for which the appellant was entitled to such claim. The High Court in paragraph 21 of the impugned judgment, however, considered the said claim of the appellant with reference to the contract document. In that, Clause “d” of tender Item No.8, pertaining to watering and mechanized compaction of earth work, clearly stated that the rates for earthwork raising are inclusive of watering and compaction at optimum moisture content. Further, in Clause “d” of Item No.8, it has been made amply clear that no extra payment for these items would be given. The High Court held that the appellant having accepted the terms in the contract, which did not provide for any extra payment relating to lead for water, was not entitled to that claim. The High Court also took note of the document issued by the Executive

20 Engineer dated 19 th June, 1981 which also forms a part of record at Exh.-65A and noted that it reinforced the stand of the respondents that the appellant was not entitled to grant of the amount of Rs.80,000/- for additional lead for water. We find no infirmity in the view so taken by the High Court. The Claim of the appellant under this head is not supported by express terms of the contract document. As a result, no interference is warranted even with the conclusion reached by the High Court in relation to Claim No.3 set up by the appellant. 13. As no other issue arises for our consideration in this appeal, the appeal must fail. 14. Accordingly, appeal is dismissed with costs. .…………………………………….J. (Dipak Misra) …....……………………………….J. (A.M. Khanwilkar) New Delhi, Dated: August 23, 2017.

ITEM NO.23 COURT NO.7 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS IA 61752/2017 in Diary No(s). 3070/2017 DAYAWANTI THROUGH SMT. SUNITA Petitioner(s) GUPTA (LEGAL HEIR) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (FOR CONDONATION OF DELAY IN REFILING) Date : 14-08-2017 The matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR [IN CHAMBERS] For Petitioner(s) Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. (SAPNA BISHT) (SNEH LATA SHARMA) SENIOR PERSONAL ASSISTANT BRANCH OFFICER

Item NO.11 COURT NO.14 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 3072/2017 DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (IA No.62021/2017-CONDONATION OF DELAY IN REFILING) Date : 09-08-2017 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DEEPAK GUPTA [IN CHAMBER] For Petitioner(s) Mr. R.K. Singh,Adv. Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay in refiling the special leave petition is condoned. (MAHABIR SINGH) (SHAKTI PARKASH SHARMA) COURT MASTER ASSISTANT REGISTRAR

ITEM NO.6 COURT NO.12 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No.3073/2017 (Arising out of impugned final judgment and order dated 27-10-2016 in ITA No. 357/2015 passed by the High Court of Delhi at New Delhi) DAYAWANTI THROUGH SMT. SUNITA GUPTA (LR) Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (FOR ADMISSION and I.R. and IA No.58470/2017-CONDONATION OF DELAY IN REFILING) WITH Diary No.3071/2017 (IA FOR CONDONATION OF DELAY IN REFILING ON IA 58058/2017 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 58058/2017 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 58058/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 58059/2017) DIARY NO.3074/2017 FOR CONDONATION OF DELAY IN REFILING ON IA 61191/2017 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 61191/2017 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 61191/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 61193/2017) Date : 08-08-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Soumya Kapoor,Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag along with Civil Appeal No.6415 of 2016. (USHA RANI BHARDWAJ) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER

ITEM NO.47 COURT NO.12 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) Diary No(s). 3073/2017 (Arising out of impugned final judgment and order dated 27-10-2016 in ITA No. 357/2015 passed by the High Court of Delhi at New Delhi) DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (FOR ADMISSION and I.R. and IA No.58470/2017-CONDONATION OF DELAY IN REFILING) WITH SLP (C) D No.3071/2017 (IA No.58058/2017-CONDONATION OF DELAY IN REFILING and and IA No.58059/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 28-07-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Parties Mr. Sumit Lakhandani, Adv. Ms. Soumya Singh, Adv. Praveen Swarup, AOR UPON hearing the counsel the Court made the following O R D E R The matter is adjourned for one week in view of the letter circulated by learned counsel seeking adjournment. (RASHI GUPTA) (SAROJ KUMARI GAUR) SENIOR PERSONAL ASSISTANT BRANCH OFFICER

Item No .56 COURT NO.13 SECTION S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 3070/2017 DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) Date : 11-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR [IN CHAMBER] For Petitioner(s) Mr.Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R As a last opportunity, two weeks' time is granted to the learned counsel appearing for the petitioner to cure the defects as pointed out by the Registry, failing which the special leave petition shall stand dismissed without further reference to the Court. (NEELAM GULATI) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) BRANCH OFFICER

Item No .57 COURT NO.13 SECTION S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 3071/2017 DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) Date : 11-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR [IN CHAMBER] For Petitioner(s) Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R As a last opportunity, two weeks' time is granted to the learned counsel appearing for the petitioner to cure the defects as pointed out by the Registry, failing which the special leave petition shall stand dismissed without further reference to the Court. (NEELAM GULATI) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) BRANCH OFFICER

Item No . 58 COURT NO.13 SECTION S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 3072/2017 DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) Date : 11-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR [IN CHAMBER] For Petitioner(s) Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R As a last opportunity, two weeks' time is granted to the learned counsel appearing for the petitioner to cure the defects as pointed out by the Registry, failing which the special leave petition shall stand dismissed without further reference to the Court. (NEELAM GULATI) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) BRANCH OFFICER

Item No .59 COURT NO.13 SECTION S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 3073/2017 DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) Date : 11-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR [IN CHAMBER] For Petitioner(s) Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R As a last opportunity, two weeks' time is granted to the learned counsel appearing for the petitioner to cure the defects as pointed out by the Registry, failing which the special leave petition shall stand dismissed without further reference to the Court. (NEELAM GULATI) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) BRANCH OFFICER

Item No .60 COURT NO.13 SECTION S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 3074/2017 DAYAWANTI Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) Date : 11-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR [IN CHAMBER] For Petitioner(s) Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R As a last opportunity, two weeks' time is granted to the learned counsel appearing for the petitioner to cure the defects as pointed out by the Registry, failing which the special leave petition shall stand dismissed without further reference to the Court. (NEELAM GULATI) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.24 COURT NO.8 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). 25014-25053/2016 (Arising out of impugned final judgment and order dated 22/03/2016 in ITA No. 103/2015 in RP No. 1033/2015 in RP No. 1038/2015 in RP No. 1039/2015 in ITA No. 104/2015 in RP No. 1041/2015 in RP No. 1048/2015 in RP No. 1049/2015 in RP No. 1050/2015 in RP No. 1051/2015 in RP No. 1055/2015 in RP No. 1059/2015 in RP No. 1060/2015 in RP No. 1062/2015 in RP No. 1063/2015 in RP No. 1064/2015 in RP No. 1065/2015 in RP No. 1072/2015 in RP No. 1080/2015 in ITA No. 110/2015 in RP No. 1105/2015 in RP No. 1109/2015 in RP No. 1123/2015 in ITA No. 134/2015 in ITA No. 139/2015 in ITA No. 141/2015 in ITA No. 148/2015 in ITA No. 150/2015 in ITA No. 157/2015 in ITA No. 169/2015 in ITA No. 193/2015 in ITA No. 194/2015 in ITA No. 210/2015 in ITA No. 211/2015 in ITA No. 216/2015 in ITA No. 222/2015 in ITA No. 223/2015 in ITA No. 234/2015 in ITA No. 239/2015 in ITA No. 240/2015 passed by the High Court of Kerala at Ernakulam) M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) I.A. 1/2016(for exemption from paying court fee and office report) Date : 06/02/2017 This application was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD [IN CHAMBERS] For Petitioner(s) Mr. Atul Shankar Vinod, Adv. Mr. Vimlesh Kumar, Adv. Mr. Dushant Mahant, Adv. Mr. Vikash Pathak, Adv. Mr. M. P. Vinod,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R It is not in dispute that separate orders of assessment

2 have been passed by the Assessing Officer in respect of five distinct assessees who are stated to be partnership firms. The special leave petitions arise from the judgments of the High Court in Income Tax Appeals under Section 260(A) of the Income Tax Act, 1961 and the review petitions, both sets of which were filed by the revenue. This being the position, the prayer for exemption from payment of Court fees cannot be allowed. The petitioner shall pay the requisite Court fees within a period of eight weeks, as prayed. (SWETA DHYANI) (SUMAN JAIN) SR.P.A COURT MASTER

CHAMBER MATTER SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION INTERLOCUTORY APPLICATION NO. 1 (Application for Exemption from filing Court fee in Filing the Special Leave Petition) IN PETITION FOR SPECIAL LEAVE TO APPEAL NOS...CC. 25014­25053 OF 2016 M/S NEW KERALA INVESTMENTS, ETC. ETC.   ...PETITIONERS VERSUS COMMISSIONER OF INCOME TAX, TRICHUR    ...RESPONDENT OFFICE REPORT s It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the common impugned final Judgment and Order dated 22 nd  March, 2016 of the High Court of Kerala at Ernakulam in RP No. 1015 of 2015 in ITA No. 211 of 2015 etc. Counsel for the petitioner has filed one set of court fee of Rs. 5520/­ whereas he has challanged 40 matters hence 39 sets of more court fee is required which comes to Rs. 2,14,890/­ instead of filing court fee he has filed an application for  Exemption from filing 39 separate sets of Court fee in Filing the Special Leave Petition and the same is registered as Interlocutory Application No. 1. The application in the matter above­mentioned is listed before the Hon'ble Judge­in­chamber for Orders. DATED THIS THE 4TH DAY OF JANUARY, 2017.   ASSISTANT REGISTRAR COPY TO: Mr. M.P. Vinod, Advocate PB4           ASSISTANT REGISTRAR

d1ITEM NO.24 COURT NO.8 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)......CC No(s).25014-25053/2016(Arising out of impugned final judgment and order dated 22/03/2016in ITA No. 103/2015 in RP No. 1033/2015 in RP No. 1038/2015in RP No. 1039/2015 in ITA No. 104/2015 in RP No. 1041/2015in RP No. 1048/2015 in RP No. 1049/2015 in RP No. 1050/2015in RP No. 1051/2015 in RP No. 1055/2015 in RP No. 1059/2015in RP No. 1060/2015 in RP No. 1062/2015 in RP No. 1063/2015in RP No. 1064/2015 in RP No. 1065/2015 in RP No. 1072/2015in RP No. 1080/2015 in ITA No. 110/2015 in RP No. 1105/2015in RP No. 1109/2015 in RP No. 1123/2015 in ITA No. 134/2015in ITA No. 139/2015 in ITA No. 141/2015 in ITA No. 148/2015in ITA No. 150/2015 in ITA No. 157/2015 in ITA No. 169/2015in ITA No. 193/2015 in ITA No. 194/2015 in ITA No. 210/2015in ITA No. 211/2015 in ITA No. 216/2015 in ITA No. 222/2015in ITA No. 223/2015 in ITA No. 234/2015 in ITA No. 239/2015in ITA No. 240/2015 passed by the High Court of Kerala atErnakulam)M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUSCOMMISSIONER OF INCOME TAX, THRISSUR Respondent(s)I.A. 1/2016(for exemption from paying court fee and office report)Date : 06/02/2017 This application was called on for hearing today.CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD [IN CHAMBERS]For Petitioner(s) Mr. Atul Shankar Vinod, Adv. Mr. Vimlesh Kumar, Adv. Mr. Dushant Mahant, Adv. Mr. Vikash Pathak, Adv. Mr. M. P. Vinod,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R It is not in dispute that separate orders of assessment2have been passed by the Assessing Officer in respect of fivedistinct assessees who are stated to be partnership firms.The special leave petitions arise from the judgments ofthe High Court in Income Tax Appeals under Section 260(A) of theIncome Tax Act, 1961 and the review petitions, both sets of whichwere filed by the revenue.This being the position, the prayer for exemption frompayment of Court fees cannot be allowed.The petitioner shall pay the requisite Court fees withina period of eight weeks, as prayed. (SWETA DHYANI) (SUMAN JAIN) SR.P.A COURT MASTER

ITEM NO.15 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)......../2017 (CC Nos.25014-25053/2016) (Arising out of impugned final judgment and order dated 22/03/2016 in ITA No. 103/2015 22/03/2016 in RP No. 1033/2015 22/03/2016 in RP No. 1038/2015 22/03/2016 in RP No. 1039/2015 22/03/2016 in ITA No. 104/2015 22/03/2016 in RP No. 1041/2015 22/03/2016 in RP No. 1048/2015 22/03/2016 in RP No. 1049/2015 22/03/2016 in RP No. 1050/2015 22/03/2016 in RP No. 1051/2015 22/03/2016 in RP No. 1055/2015 22/03/2016 in RP No. 1059/2015 22/03/2016 in RP No. 1060/2015 22/03/2016 in RP No. 1062/2015 22/03/2016 in RP No. 1063/2015 22/03/2016 in RP No. 1064/2015 22/03/2016 in RP No. 1065/2015 22/03/2016 in RP No. 1072/2015 22/03/2016 in RP No. 1080/2015 22/03/2016 in ITA No. 110/2015 22/03/2016 in RP No. 1105/2015 22/03/2016 in RP No. 1109/2015 22/03/2016 in RP No. 1123/2015 22/03/2016 in ITA No. 134/2015 22/03/2016 in ITA No. 139/2015 22/03/2016 in ITA No. 141/2015 22/03/2016 in ITA No. 148/2015 22/03/2016 in ITA No. 150/2015 22/03/2016 in ITA No. 157/2015 22/03/2016 in ITA No. 169/2015 22/03/2016 in ITA No. 193/2015 22/03/2016 in ITA No. 194/2015 22/03/2016 in ITA No. 210/2015 22/03/2016 in ITA No. 211/2015 22/03/2016 in ITA No. 216/2015 22/03/2016 in ITA No. 222/2015 22/03/2016 in ITA No. 223/2015 22/03/2016 in ITA No. 234/2015 22/03/2016 in ITA No. 239/2015 22/03/2016 in ITA No. 240/2015 passed by the High Court of Kerala at Ernakulam) M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) I.A. 1/2016(for exemption from paying court fee and office report) Date : 01/02/2017 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO [IN CHAMBER] For Petitioner(s) Mr. Atul Shankar Vinod,Adv. Mr. Dushyant Mahant,Adv. Mr. Vikash Pathak,Adv. For Mr. M. P. Vinod,Adv. For Respondent(s) 1

UPON hearing the counsel the Court made the following O R D E R List these matters on 6 th February, 2017. (Anita Malhotra) (Chander Bala) Court Master Court Master 2

LITEM NO.15 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 PROCEEDINGSPetition(s) for Special Leave to Appeal (C)......../2017(CC Nos.25014-25053/2016)(Arising out of impugned final judgment and order dated 22/03/2016in ITA No. 103/2015 22/03/2016 in RP No. 1033/2015 22/03/2016 in RPNo. 1038/2015 22/03/2016 in RP No. 1039/2015 22/03/2016 in ITA No. 104/2015 22/03/2016 in RP No. 1041/2015 22/03/2016 in RP No. 1048/2015 22/03/2016 in RP No. 1049/2015 22/03/2016 in RP No. 1050/2015 22/03/2016 in RP No. 1051/2015 22/03/2016 in RP No. 1055/2015 22/03/2016 in RP No. 1059/2015 22/03/2016 in RP No. 1060/2015 22/03/2016 in RP No. 1062/2015 22/03/2016 in RP No. 1063/2015 22/03/2016 in RP No. 1064/2015 22/03/2016 in RP No. 1065/2015 22/03/2016 in RP No. 1072/2015 22/03/2016 in RP No. 1080/2015 22/03/2016 in ITA No. 110/2015 22/03/2016 in RP No. 1105/2015 22/03/2016 in RP No. 1109/2015 22/03/2016 in RP No. 1123/2015 22/03/2016 in ITA No. 134/2015 22/03/2016 in ITA No. 139/2015 22/03/2016 in ITA No. 141/2015 22/03/2016 in ITA No. 148/2015 22/03/2016 in ITA No. 150/2015 22/03/2016 in ITA No. 157/2015 22/03/2016 in ITA No. 169/2015 22/03/2016 in ITA No. 193/2015 22/03/2016 in ITA No. 194/2015 22/03/2016 in ITA No. 210/2015 22/03/2016 in ITA No. 211/2015 22/03/2016 in ITA No. 216/2015 22/03/2016 in ITA No. 222/2015 22/03/2016 in ITA No. 223/2015 22/03/2016 in ITA No. 234/2015 22/03/2016 in ITA No. 239/2015 22/03/2016 in ITA No. 240/2015 passed by the High Court ofKerala at Ernakulam)M/S NEW KERALA INVESTMENTS ETC. ETC Petitioner(s) VERSUSCOMMISSIONER OF INCOME TAX, THRISSUR Respondent(s)I.A. 1/2016(for exemption from paying court fee and office report)Date : 01/02/2017 This application was called on for hearing today.CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO [IN CHAMBER]For Petitioner(s) Mr. Atul Shankar Vinod,Adv.Mr. Dushyant Mahant,Adv.Mr. Vikash Pathak,Adv.For Mr. M. P. Vinod,Adv. For Respondent(s) 1UPON hearing the counsel the Court made the following O R D E RList these matters on 6 th February, 2017. (Anita Malhotra) (Chander Bala) Court Master Court Master2

Listed on:   7.10. 2016  Court No.­   8 Item No. ­      16 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC Nos. 17558­59 of 2016 WITH INTERLOCUTORY APPLICATION NO. 1 ­2 (Application for condonation of delay in filing Special Leave Petition) M/S ET DEVASSY & SONS ...PETITIONER VERSUS COMMISSIONER OF INCOME TAX, THRISSUR ...RESPONDENT OFFICE REPORT The matters alongwith application above­mentioned were listed before the Hon'ble Court on 23 rd  September, 2016, when the Hon'ble Court was pleased to pass the following order:­ “ In view of the letter circulated by learned counsel for the petitioner seeking adjournment due to indisposition, list after one week.” It is submitted for the information of the Hon'ble Court that Counsel for the petitioner has on 6 th  October, 2016 filed additional documents. Copies of the same are being circulated herewith for the kind perusal of the Hon'ble Court. The matters alongwith application above­mentioned are listed before the Hon'ble Court with this Office Report.                 DATED THIS THE 6TH DAY OF OCTOBER, 2016.    ASSISTANT REGISTRAR COPY TO: Mr. M.P. Vinod, Advocate PB4   ASSISTANT REGISTRAR

ITEM NO.28 COURT NO.10 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). 17558-17559/2016 (Arising out of impugned final judgment and order dated 22/03/2016 in RP No. 1061/2015 22/03/2016 in ITA No. 171/2015 passed by the High Court Of Kerala At Ernakulam) M/S. ET DEVASSY AND SONS Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, THRISSUR Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 23/09/2016 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. M. P. Vinod, Adv. For Respondent(s) UPON hearing counsel the Court made the following O R D E R In view of the letter circulated by learned counsel for the petitioner seeking adjournment due to indisposition, list after one week. (Jayant Kumar Arora) Court Master (Renu Diwan) Assistant Registrar

Listed on:   23.9. 2016  Court No.­   10 Item No. ­      28 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC Nos. 17558­59 of 2016 WITH INTERLOCUTORY APPLICATION NO. 1 ­2 (Application for condonation of delay in filing Special Leave Petition) M/S ET DEVASSY & SONS ...PETITIONER VERSUS COMMISSIONER OF INCOME TAX, THRISSUR ...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 22 nd  March, 2016 of the High Court of the Kerala at Ernakulam in R.P. No. 1061 in ITA No. 171 of 2015  and is barred by time by 35 days. The counsel for the Petitioner has filed Application for condonation of delay in filing Special Leave Peitition.   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 22 nd  March, 2016 of the High Court of the Kerala at Ernakulam in ITA No. 171 of 2015  and is barred by time by 77 days. The counsel for the Petitioner has filed Application for condonation of delay in filing Special Leave Peitition.   It is further submitted for information of the Hon'ble Court that SLP (C) Nos. 5254­5265 of 2016 @ S.L.P.(C)...CC Nos. 20858­20869 of 2015 entitled “COMMISSIONER OF INCOME TAX­4 MUMBAI vs ALL CARGO GLOBAL LOGISTICS LTD.” arising out of similar issue which was listed before the Hon'ble Court on 19 th  February, 2016, when the Hon'ble Court has directed to issue notice. (Copy of the Order dated 19 th  February, 2016 is enclosed herewith for reference).  The matter alongwith application above­mentioned is listed before the Hon'ble Court with this Office Report.                 DATED THIS THE 21ST DAY OF SEPTEMBER,  2016.    ASSISTANT REGISTRAR

COPY TO: Mr. M.P. Vinod, Advocate Mr. M.P. Vinod, Advocate  PB4                 ASSISTANT REGISTRAR

ÖITEM NO.28 COURT NO.10 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)......CC No(s).17558-17559/2016(Arising out of impugned final judgment and order dated 22/03/2016in RP No. 1061/2015 22/03/2016 in ITA No. 171/2015 passed by theHigh Court Of Kerala At Ernakulam)M/S. ET DEVASSY AND SONS Petitioner(s) VERSUSCOMMISSIONER OF INCOME TAX, THRISSUR Respondent(s)(with appln. (s) for c/delay in filing SLP and office report)Date : 23/09/2016 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. M. P. Vinod, Adv. For Respondent(s) UPON hearing counsel the Court made the following O R D E R In view of the letter circulated by learned counsel for thepetitioner seeking adjournment due to indisposition, list afterone week. (Jayant Kumar Arora)Court Master (Renu Diwan)Assistant Registrar

ITEM NO.18 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)...... of 2015 CC No(s). 21920/2015 (Arising out of impugned final judgment and order dated 08/05/2015 in ITA No. 1669/2013 passed by the High Court Of Bombay) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S. APAR INDUSTRIES LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 16/12/2015 This petition was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE VIKRAMAJIT SEN For Petitioner(s) Mr. P.S. Narsimha,ASG Ms. Madhurima Mridul,Adv. Ms. Sadhana Sandhu,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Heard. Delay condoned. Leave granted. Tag along with Civil Appeal No.8900 of 2012 and connected matters. (MAHABIR SINGH) (VEENA KHERA) COURT MASTER COURT MASTER

SECTION­III­A   IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 21920 OF 2015 WITH INTERLOCUTARY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) COMMISSIONER OF INCOME TAX                           ...PETITIONER VERSUS M/S. APAR INDUSTRIES LTD.                 ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition(s) above­mentioned is filed against the common impugned judgement and final Order dated 8 th May, 2015 of the High Court of  Judicature at Bombay in ITA No. 1669 of 2013 and is barred by time by  93 days. The Counsel for the Petitioner has filed application for condonation of delay in filing Special Leave Petition. It is further submitted for information of the Hon'ble Court that the C.A. No. 14250 of 2015 @ SLP(C) No. 34536 of 2015 @ S.L.P.(C)...CC No. 20834 of 2015 entitled “COMMISSIONER OF INCOME TAX III­MUMBAI vs M/S APAR INDUSTRIES LTD.” arising from similar issue, which was listed before the Hon'ble Court on 8 th  December, 2015, when the Hon'ble Court has granted leave.(Copy of the Order dated  8 th  December, 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 15TH DAY OF DECEMBER, 2015.     ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate     ASSISTANT REGISTRAR BS2

\200 ITEM NO.18 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)...... of 2015 CC No(s). 21920/2015 (Arising out of impugned final judgment and order dated 08/05/2015 in ITA No. 1669/2013 passed by the High Court Of Bombay) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S. APAR INDUSTRIES LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 16/12/2015 This petition was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE VIKRAMAJIT SEN For Petitioner(s) Mr. P.S. Narsimha,ASG Ms. Madhurima Mridul,Adv. Ms. Sadhana Sandhu,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Heard. Delay condoned. Leave granted. Tag along with Civil Appeal No.8900 of 2012 and connected matters. (MAHABIR SINGH) (VEENA KHERA) COURT MASTER COURT MASTERSignature Not VerifiedDigitally signed byMahabir SinghDate: 2015.12.1712:51:06 ISTReason: