2025 INSC 1481
REPORTABLE
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 4072 OF 2014
SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO APPELLANT(S)
VERSUS
COMMISSIONER OF INCOME TAX-III N.D. RESPONDENT(S)
With
CIVIL APPEAL NO. 15048 of 2025 (Arising out of SLP(C) NO. 16277/2014
CIVIL APPEAL NO. 15049 of 2025
(Arising out of SLP(C) NO. 719/2020
CIVIL APPEAL NO. 15050 of 2025 (Arising out of SLP(C) NO. 38046/2025 (Arising out of DIARY NO. 22308/2022
CIVIL APPEAL NO. 15051 of 2025
(Arising out of SLP(C) NO. 24756/2014
J U D G M E N T
UJJAL BHUYAN, J.
Delay in filing SLP(C) Diary No. 22308/2022 is
condoned.
2
2. I.A. No. 114870/2022 is allowed.
3. Leave granted in SLP(C) No. 16277/2014, SLP(C)
No. 24756/2014, SLP(C) No. 719/2020 and SLP(C) No.__/2025
(arising out of Diary No. 22308/2022).
4. Civil Appeal No. 4072/2014 is directed against the
judgment and order dated 05.11.2012 passed by the High Court
of Delhi (briefly ‘the Delhi High Court’ hereinafter) dismissing
Income Tax Appeal No. 492/2012 (Sharp Business System Vs.
Commissioner of Income Tax – III) filed by the assessee for the
assessment year 2001-02.
4.1. SLP(C) No. 16277/2014 takes exception to the
judgment and order dated 20.11.2013 passed by the High Court
of Judicature at Madras (briefly ‘the Madras High Court’
hereinafter)...