ITEM NO.9 COURT NO.7 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS PETITION(S) FOR SPECIAL LEAVE TO APPEAL (C) NO(S). 16244-16245/2012 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 29/11/2011 IN TCA NO. 1009/2004 TCA NO. 1010/2004 PASSED BY HIGH COURT OF MADRAS) VEEJAY MARKETING PETITIONER(S) VERSUS COMMISSIONER OF INCOME TAX RESPONDENT(S) (WITH INTERIM RELIEF AND OFFICE REPORT) (FOR FINAL DISPOSAL) Date : 15/03/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE PRAFULLA C. PANT For Petitioner(s) Mr. Pritesh Kapur, Adv. Ms. Radha Rangaswamy, Adv. Mr. Bhargava V. Desai, Adv. Ms. Saumya Mehrotra, Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Rashmi Malhotra, Adv. Mr. Subas C. Acharya, Adv. Mr. Manish Pushkarna, Adv. Mr. B.V. Balram Das, Adv. Mrs. Anil Katiyar, Adv. UPON hearing counsel Court made following O R D E R Leave granted. appeals are allowed in terms of signed order. [VINOD LAKHINA] [ASHA SONI] COURT MASTER COURT MASTER Signature Not Verified Digitally signed by VINOD LAKHINA Date: 2016.03.16 16:45:32 IST Reason: [SIGNED ORDER IS PLACED ON FILE] IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2822-2823 OF 2016 [Arising out of Special Leave Petition (Civil) No.16244-16245/2012] VEEJAY MARKETING ...APPELLANT VERSUS COMMISSIONER OF INCOME TAX ...RESPONDENT ORDER These cases are covered by decision of this Court in ACG Associated Capsules Private Ltd. (Formerly Associated Capsules Private Ltd. versus Commissioner of Income Tax, Central IV, Mumbai [(2012) 3 SCC 321]. Accordingly, issue arising is answered in favour of assessee and against revenue. appeals are allowed; order of High Court is set aside and matter is remanded to Assessing Officer for fresh consideration. ....................,J. (RANJAN GOGOI) ...................,J. (PRAFULLA C. PANT) NEW DELHI MARCH 15, 2016 Veejay Marketing v. Commissioner of Income-tax