IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.16815/2017 [@ SLP (C) NO.1425/2014] COMMISSIONER OF INCOME TAX BANGALORE I & ANR. Petitioner(s) VERSUS M/S GEMINI DISTILLERIES Respondent(s) WITH CIVIL APPEAL NO.16818/2017 [@ SLP(C) No. 1428/2014 (IV-A)] CIVIL APPEAL NO.16817/2017 [@SLP(C) No. 1427/2014 (IV-A)] CIVIL APPEAL NO.16816/2017 [@SLP(C) No. 1426/2014 (IV-A)] CIVIL APPEAL NO.16829/2017 [@SLP(C) No. 1440/2014 (IV-A)] CIVIL APPEAL NO.16820/2017 [@SLP(C) No. 1430/2014 (IV-A)] CIVIL APPEAL NO.16819/2017 [@SLP(C) No. 1429/2014 (IV-A)] CIVIL APPEAL NO.16821/2017 [@ SLP(C) No. 1431/2014 (IV-A)] CIVIL APPEAL NO.16822/2017 [@SLP(C) No. 1432/2014 (IV-A)] CIVIL APPEAL NO.16825/2017 [@SLP(C) No. 1436/2014 (IV-A)] CIVIL APPEAL NO.16826/2017 [@SLP(C) No. 1437/2014 (IV-A)] CIVIL APPEAL NO.16823/2017 [@SLP(C) No. 1434/2014 (IV-A)] CIVIL APPEAL NO.16824/2017 [@ SLP(C) No. 1435/2014 (IV-A)] Signature Not Verified Digitally signed by ASHA SUNDRIYAL Date: 2017.10.13 16:59:37 IST Reason: CIVIL APPEAL NO.16827/2017 [@ SLP(C) No. 1438/2014 (IV-A)] CIVIL APPEAL NO.16828/2017 [@ SLP(C) No. 1439/2014 (IV-A)] 2 O R D E R Leave granted. question raised in this batch of Appeals is as to whether instructions/circular issued by Central Board of Direct Taxes on 9.2.2011 will have retrospective operation or not. This Court in Commissioner of Income Tax-VIII, New Delhi v. Suman Dhamija (Civil Appeal Nos.4919-4920/2015) has held that instructions/circular dated 9.2.11 is not retrospective in nature and they shall not govern cases which have been filed before 2011, and that, same will govern only such cases which are filed after issuance of aforesaid instructions dated 9.2.2011. Learned counsel for respondents relied upon circular dated 10th December, 2015 and specifically relied upon paragraph 10. We are of considered opinion that central board of direct taxes cannot issue any circular having retrospective operation. Respectfully following above decision, we allow instant Appeals. impugned order passed by High Court dated 2.11.2011 in ITA No.887/2006 is set aside. matter(s) is/are remitted back to High Court for re-adjudication on merits and in accordance with law. Civil Appeals are allowed in above terms. .......................J. [R.K. AGRAWAL] .......................J. [ABHAY MANOHAR SAPRE] NEW DELHI; OCTOBER 12, 2017 3 ITEM NO.6 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.1425/2014 (Arising out of impugned final judgment and order dated 02-11-2011 in ITA No. 887/2006 passed by High Court Of Karnataka At Bangalore) COMMISSIONER OF INCOME TAX BANGALORE I & ANR. Petitioner(s) VERSUS M/S GEMINI DISTILLERIES Respondent(s) WITH SLP(C) No. 1428/2014 (IV-A) SLP(C) No. 1427/2014 (IV-A) SLP(C) No. 1426/2014 (IV-A) SLP(C) No. 1440/2014 (IV-A) SLP(C) No. 1430/2014 (IV-A) SLP(C) No. 1429/2014 (IV-A) SLP(C) No. 1431/2014 (IV-A) SLP(C) No. 1432/2014 (IV-A) SLP(C) No. 1436/2014 (IV-A) SLP(C) No. 1437/2014 (IV-A) SLP(C) No. 1434/2014 (IV-A) SLP(C) No. 1435/2014 (IV-A) SLP(C) No. 1438/2014 (IV-A) SLP(C) No. 1439/2014 (IV-A) Date : 12-10-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. S.A. Haseeb, Adv. Ms. Rekha Pandey, Adv. Mr. W.A. Quadri, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Preetesh Kapur, Adv. Mr. S.K. Kulkarni, Adv. Mr. Ranjit B. Raut, Adv. Ms. Bina Gupta, Adv. Mr. Raghvendra S. Srivatsa, Adv. Mr. Venkita Subramonium T.R., Adv. Mr. Goutham Shivshankar, Adv. Mr. K. V. Mohan, AOR Mr. R.K. Raghavan, Adv. 4 Mr. K.V. Balakrishnan, Adv. Mr. Balaji Srinivasan, AOR Mr. A. Raghunath, AOR UPON hearing counsel Court made following O R D E R Leave granted. Civil Appeals are allowed in terms of signed order. Pending application, if any, stands disposed of. (ASHA SUNDRIYAL) (CHANDER BALA) COURT MASTER COURT MASTER (Signed order is placed on file) Commissioner of Income-tax, Bangalore I & Anr. v. Gemini Distillerie