IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 10061 OF 2011 C.I.T.,JAMMU & ANR. Appellant(s) VERSUS M/S SHREE BALAJI ALLOYS Respondent(s) WITH CIVIL APPEAL NO. 10666 OF 2013 CIVIL APPEAL NO. 8491 OF 2012 CIVIL APPEAL NO. 8495 OF 2012 CIVIL APPEAL NO. 8492 OF 2012 CIVIL APPEAL NO. 10396 OF 2013 CIVIL APPEAL NO. 8907 OF 2013 CIVIL APPEAL NO. 8490 OF 2012 CIVIL APPEAL NO. 8337 OF 2013 ORDER Heard Mr. K. Radhakrishnan, learned senior counsel appearing for Revenue as well as Mr. Ajay Vohra, learned senior counsel appearing for respondents. issue raised in these appeals is covered against Revenue by decision of this Court in "Commissioner of Income Tax, Madras Vs. Ponni Sugars Signature Not Verified and Chemicals Ltd.", reported in (2008) 9 SCC 337, or Digitally signed by JAYANT KUMAR ARORA Date: 2016.04.23 11:26:33 IST Reason: in alternate, in "Commissioner of Income Tax Vs. M/s Meghalaya Steels Ltd.", reported in (2016) 3 SCALE 192. 2 appeals are, therefore, dismissed. No costs. ........J. [ KURIAN JOSEPH ] ......J. [ R. BANUMATHI ] New Delhi; April 19, 2016. 3 ITEM NO.7 COURT NO.11 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 10061/2011 C.I.T.,JAMMU & ANR. Appellant(s) VERSUS M/S SHREE BALAJI ALLOYS Respondent(s) WITH C.A. No. 10666/2013 (Office Report) C.A. No. 8491/2012 (Office Report) C.A. No. 8495/2012 (Office Report) C.A. No. 8492/2012 (Office Report) C.A. No. 10396/2013 (Office Report) C.A. No. 8907/2013 (Office Report) C.A. No. 8490/2012 (Office Report) C.A. No. 8337/2013 (Office Report) Date : 19/04/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MRS. JUSTICE R. BANUMATHI For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Arijit Prasad, Adv. Ms. Sadhana Sandhu, Adv. Ms. Rashmi Malhotra, Adv. Ms. Gargi Khanna, Adv. Mr. S. A. Haseeb, Adv. Mr. Rupesh Kumar, Adv. Mr. D. L. Chidananda, Adv. Mrs. Anil Katiyar, Adv. 4 Mr. B. V. Balaram Das, Adv. For Respondent(s) Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, Adv. Mr. Jay Savla, Adv. Mr. Abhinav Sharma, Adv. Mr. Shreyas Mehrotra, Adv. Mr. Bhargava V. Desai, Adv. Ms. Saumya Mehrotra, Adv. Mr. Prateesh Kapoor, Adv. Mr. Ranjit B. Raut, Av. Ms. Bina Gupta, Adv. Mr. Abhay A. Jena, Adv. For Intervention Mr. U. A. Rana, Adv. Ms. Mridul Elker Mazumdar, Adv. Mr. Himanshu Mehta, Adv. for M/s Gagrat & Co. UPON hearing counsel Court made following ORDER civil appeals are dismissed in terms of signed order. Pending interlocutory applications, if any, are disposed of. (Jayant Kumar Arora) (Renu Diwan) Sr. P.A. Court Master (Signed order is placed on file) C.I.T., Jammu & Anr. v. M/s. Shree Balaji Alloy