SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petitions for Special Leave to Appeal (C) Nos. 2029-2032/2011 (Arising out of impugned final judgment and order dated 25/05/2009 in ITA No. 3/2008,25/05/2009 in ITA No. 4/2008,25/05/2009 in ITA No. 5/2008,25/05/2009 in ITA No. 6/2008,25/05/2009 in ITA No. 3/2008,25/05/2009 in ITA No. 4/2008,25/05/2009 in ITA No. 5/2008,25/05/2009 in ITA No. 6/2008 passed by High Court of Kerala at Ernakulam) C.I.T., COCHIN Petitioner(s) VERSUS ESCAPADE RESORTS (P) LTD Respondent(s) (With interim relief and office report) WITH SLP(C) No. 2034/2011 (With Office Report) SLP(C) No. 10946/2011 (With Office Report) Date: 27/07/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE T.S. THAKUR HON'BLE MR. JUSTICE V. GOPALA GOWDA For Petitioner(s) Mr. Ranjit Kumar,SG Mr. D.L. Chidananda,Adv. Ms. Movita,Adv. Mr. Santosh Kumar,Adv. Ms. Anil Katiyar,Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) Mr. K. V. Mohan,Adv. Mr. A. Raghunath,Adv. Signature Not Verified Digitally signed by Shashi Sareen Date: 2015.08.01 UPON hearing counsel Court made following 05:17:47 IST Reason: ORDER SLP(C) Nos. 2029-2032 of 2011: Leave granted. 2 appeals are allowed in terms of signed order. SLP(C) Nos. 2034 of 2011 and 10946 of 2011: Post on 31.07.2015. (SHASHI SAREEN) (VEENA KHERA) COURT MASTER COURT MASTER (Signed order is placed on file) 3 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos. 5753-5756 OF 2015 (Arising out of SLP(C) Nos. 2029-2032 of 2011) C.I.T. COCHIN ... Appellant(s) Versus ESCAPADE RESORTS (P) LTD. ... Respondent(s) ORDER Learned counsel for appellant submits that issues that fall for consideration in these petitions stand fully covered in favour of appellant-revenue in terms of decision of this Court in Joint Commissioner of Income Tax, Mumbai Vs. Rolta India Limited 2011 (2) SCC 408. That position is not denied by learned counsel for respondent-company. In circumstances, therefore, and for reasons set out in said decision, we allow these appeals and set order passed by High Court leaving parties to bear their own costs. .....J. (T.S.THAKUR) ....J. (V.GOPALA GOWDA) New Delhi, July 27th, 2015. 4 5 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos. OF 2015 (Arising out of SLP(C) Nos. 2029-2032 of 2011) C.I.T. COCHIN ... Appellant(s) Versus ESCAPADE RESORTS (P) LTD. ... Respondent(s) ORDER Learned counsel for appellant submits that issues that fall for consideration in these petitions stand fully covered in favour of appellant-revenue in terms of decision of this Court in Joint Commissioner of Income Tax, Mumbai Vs. Rolta India Limited 2011 (2) SCC 408. That position is not denied by learned counsel for respondent-company. In circumstances, therefore, and for reasons set out in said decision, we allow these appeals and set order passed by High Court leaving parties to bear their own costs. .................J. (T.S.THAKUR) ...................J. (V.GOPALA GOWDA) New Delhi, July 27th, 2015. 6 C.I.T., Cochin v. Escapade Resorts (P) Ltd