1 ITEM NO.301+302 COURT NO.12 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS R.P.(C) No. 3549/2015 In SLP(C) No. 19871/2015 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-1 NEW DELHI Petitioner(s) VERSUS GE JAPAN LTD. Respondent(s) (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) WITH R.P.(C) No. 3551/2015 In SLP(C) No. 19874/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) R.P.(C) No. 3548/2015 In SLP(C) No. 19875/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) R.P.(C) No. 3599/2015 In SLP(C) No. 19876/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) R.P.(C) No. 3556/2015 In SLP(C) No. 19877/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) R.P.(C) No. 3550/2015 In SLP(C) No. 19879/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) R.P.(C) No. 3558/2015 In SLP(C) No. 19880/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) R.P.(C) No. 3598/2015 In SLP(C) No. 19881/2015 (With Appln.(s) for C/Delay in filing review petition and exemption from filing C/C of impugned order and Office Report) Signature Not Verified R.P.(C) No. 3547/2015 In SLP(C) No. 19882/2015 Digitally signed by ASHWANI KUMAR Date: 2016.02.03 (With Appln.(s) for C/Delay in filing review petition and exemption 14:14:20 IST Reason: from filing C/C of impugned order and Office Report) Date : 02/02/2016 These petitions were listed for hearing today. 2 CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. P.S. Patwalia, ASG Mr. Radhakrishnan, Sr. Adv. Ms. Anita Sahani, Adv. Mr. Rajat Singh, Adv. Mr. Rana Mukherjee, Adv. Mr. Arijit Prasad, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Sachit Jolly, Adv. Ms. Vijayalakshmi Menon, Adv. UPON hearing counsel Court made following O R D E R These review petitions are filed seeking review of order dated 13.07.2015 vide which special leave petitions filed by Department were dismissed taking note of fact that some other special leave petitions raising identical issue had been dismissed by this Court. It is mentioned in review petitions that notwithstanding dismissal of some special leave petitions on earlier occasion, in some other special leave petitions show cause notices were still issued. It is also pointed out that while issuing show cause notice this Court was conscious of fact that some of special leave petitions involving similar issue have been dismissed. However, what persuaded to Court to issue notice was reason that different High Courts have been taking different view and, therefore, while issuing show cause notice, it is recorded that in aforesaid circumstance, it becomes necessary that legal position with regard to liability to pay interest in terms of Section 234B of Income Tax Act,1961 is settled once 3 for all. Since aforesaid order was not brought to our notice earlier, we find that it gives good and sufficient ground to review our order dated 13.07.2015. Accordingly, order dated 13.07.2015 dismissing special leave petitions in limine is recalled. special leave petitions are restored to their original numbers. Issue notice. Mr. Sachit Jolly, advocate representing Ms. Vijayalakshmi Menon, AOR accepts notice. Tag Special Leave Petitions with SLP(C) No. 6420/2009 and other connected matters. (Ashwani Thakur) (Tapan Kr.Chakraborty) COURT MASTER COURT MASTER Commissioner of Income-tax International Taxation-1 New Delhi v. GE Japan Ltd