ITEM NO.13 COURT NO.5 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CC 20175/2012 Petition(s) for Special Leave to Appeal (Civil)....../2012 (From judgement and order dated 22/03/2012 in ITA No.463/2008 of HIGH COURT OF KARNATAKA AT BANGALORE) COMMR. OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S ICE NETWORK (P) LTD. Respondent(s) (With appln(s) for c/delay in filing SLP and office report ) Date: 15/03/2013 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE JAGDISH SINGH KHEHAR For Petitioner(s) Mr.V.Shekhar, Sr.Adv. Ms.Madhurima Tatia, Adv. Mr.S.W.A.Qadri, Adv. Mr.Vishal Saxena, Adv. Ms.Shaveta Chaudhary, Adv. Mr.piyush Jain, Adv. For Mrs Anil Katiyar,Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. Liberty is given to Department to move High Court pointing out that Circular dated 9th February, 2011, should not be applied ipso facto, particularly, when matter has cascading effect. There are cases under Income ....2/- - 2 - Tax Act, 1961, in which common principle may be involved in subsequent group of matters or large number of matters. In our view, in such cases if attention of High Court is drawn, High Court will not apply Circular ipso facto. For that purpose, liberty is granted to Department to move High Court in two weeks. special leave petition is, accordingly, disposed of. (G.V.Ramana) (Vinod Kulvi) Court Master Court Master Commr. of Income-tax & Anr. v. M/s Ice Network (P) Ltd