IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.18259 OF 2017 (Arising out of S.L.P.(Civil)No.27797 OF 2012) COMMISSIONER OF INCOME TAX & ANR. APPELLANT(S) VS. M/S. LUWA INDIA PVT. LTD. ... RESPONDENT(S) WITH CIVIL APPEAL NO.18260 OF 2017 (Arising out of S.L.P.(Civil)No.27798 OF 2012) CIVIL APPEAL NO.18268 OF 2017 (Arising out of S.L.P.(Civil)No.27806 OF 2012) CIVIL APPEAL NO.18264 OF 2017 (Arising out of S.L.P.(Civil)No.27803 OF 2012) CIVIL APPEAL NO.18269 OF 2017 (Arising out of S.L.P.(Civil)No.27810 OF 2012) CIVIL APPEAL NO.18267 OF 2017 (Arising out of S.L.P.(Civil)No.27805 OF 2012) CIVIL APPEAL NO.18261 OF 2017 (Arising out of S.L.P.(Civil)No.27799 OF 2012) CIVIL APPEAL NO.18262 OF 2017 (Arising out of S.L.P.(Civil)No.27800 OF 2012) CIVIL APPEAL NO.18266 OF 2017 (Arising out of S.L.P.(Civil)No.27804 OF 2012) CIVIL APPEAL NO.18270 OF 2017 (Arising out of S.L.P.(Civil)No.31168 OF 2012) CIVIL APPEAL NO.18265 OF 2017 (Arising out of S.L.P.(Civil)No.27809 OF 2012) Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2017.11.09 CIVIL APPEAL NO.18263 OF 2017 11:33:15 IST Reason: (Arising out of S.L.P.(Civil)No.27802 OF 2012) 1 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 9th February, 2011 will have retrospective operation or not. This Court in Commissioner of Income Tax-VIII, New Delhi v. Suman Dhamija (Civil Appeal Nos.4949-4920/2015) has held that instructions/circular dated 9th February, 2011 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 9th February, 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 is set aside. matters are remitted back to High Court for re-adjudication on merits and in accordance with law. 2 Civil Appeals are allowed in above terms. J. [R.K. AGRAWAL] J. [ABHAY MANOHAR SAPRE] New Delhi; November 1, 2017. 3 ITEM NO.13 COURT NO.8 SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 27797/2012 (Arising out of impugned final judgment and order dated 03-11-2011 in ITA No. 105/2007 passed by High Court of Karnataka at Bangalore) COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S LUWA INDIA PVT. LTD. Respondent(s) WITH SLP(C) Nos. 27798/2012, 27806/2012, 27803/2012, 27810/2012, 27805/2012, 27799/2012, 27800/2012, 27804/2012, 31168/2012, 27809/2012 and 27802/2012 Date : 01-11-2017 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. S.A.Haseeb,Adv. Ms. Shirin Khajuria,Adv. For Mrs. Anil Katiyar, AOR For Respondent(s) Mr. K. V. Mohan, AOR Mr. R.K.Raghavan,Adv. Mr. K.V.Balakrishnan,Adv. Mr. Senthil Jagadeesan, AOR Ms. Shruti Iyer,Adv. Ms. Sonakshi Malhan,Adv. Ms. Suriti Chowdhary,Adv. Mr. Shambu Nandy,Adv. Mr. Asit Kumar Roy,Adv. Mr. Snehasish Mukherjee, AOR 4 UPON hearing counsel Court made following ORDER Heard. Leave granted. appeals are allowed in terms of signed order. Pending application, if any, stands disposed of. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER (Signed order is placed on file.) 5 Commissioner of Income-tax & Anr. v. Luwa India Pvt. Ltd