ITEM NO.12 COURT NO.3 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CC 6128/2013 Petition(s) for Special Leave to Appeal (Civil)....../2013 (From judgement and order dated 19/03/2012 in ITA No.1095/2006 of HIGH COURT OF KARNATAKA AT BANGALORE) INCOME TAX OFFICER & ANR. Petitioner(s) VERSUS SUBHASH CHANDRA ALVA M Respondent(s) (With appln(s) for c/delay in filing SLP,c/delay in refiling SLP and office report ) Date: 11/04/2014 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE S.A. BOBDE For Petitioner(s) Mr.Mukul Gupta, ASG Ms.Rekha Pandey, Adv. Ms.Gargi Khanna, Adv. Mr.Aseem Swaroop, Adv. Suverna Kashyap, Adv. Mr.Rishabh Kaushik, 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 matters have cascading effect. There are cases under 2 Income 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 Asstt.Registrar Income-tax Officer & Anr. v. Subhash Chandra Alva M