ITEM NO.2+4+5+6+7+8+9 COURT NO.6 SECTION XVI SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 23976/2017 (Arising out of impugned final judgment and order dated 10-04-2017 in GA No. 599/2016 passed by High Court At Calcutta) DENIEL MERCHANTS P. LTD. & ANR. Petitioner(s) VERSUS INCOME TAX OFFICER & ANR. Respondent(s) (FOR ADMISSION and I.R. and IA No.75620/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT[TO BE TAKEN UP ALONGWITH D.NO.31604/2017]) WITH SLP(C) No. 28808/2017 (XVI) (FOR ADMISSION and I.R. and IA No.94851/2017-CONDONATION OF DELAY IN FILING and IA No.94854/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 27799/2017 (XVI) (FOR ADMISSION and I.R. and IA No.87607/2017-CONDONATION OF DELAY IN FILING and IA No.87608/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 27754/2017 (XVI) (FOR ADMISSION and I.R. and IA No.92808/2017-CONDONATION OF DELAY IN FILING and IA No.92813/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 27800/2017 (XVI) ( IA No.86863/2017-CONDONATION OF DELAY IN FILING and IA No.86866/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 27797/2017 (XVI) (FOR ADMISSION and I.R. and IA No.86394/2017-CONDONATION OF DELAY IN FILING and IA No.86395/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 28786/2017 (XVI) (FOR ADMISSION and I.R. and IA No.100888/2017-CONDONATION OF DELAY IN FILING and IA No.100890/2017-EXEMPTION FROM FILING C/C OF Signature Not Verified IMPUGNED JUDGMENT) Digitally signed by ASHWANI KUMAR Date: 2017.11.30 11:48:40 IST Reason: SLP(C) No. 27801/2017 (XVI) (FOR CONDONATION OF DELAY IN FILING ON IA 89547/2017 FOR EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT ON IA 89549/2017 [TO BE TAKEN UP ALONGWITH ITEM NO. 10 I.E. D.NO.23730/2017]) SLP(C) No. 28785/2017 (XVI) (FOR ADMISSION and I.R. and IA No.102010/2017-CONDONATION OF DELAY IN FILING and IA No.102012/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 26523/2017 (XVI) (FOR ADMISSION and I.R.) Diary No(s). 34224/2017 (FOR ADMISSION and I.R. and IA No.113712/2017-CONDONATION OF DELAY IN FILING and IA No.113714/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 28787/2017 (XVI) (FOR ADMISSION and I.R. and IA No.98964/2017-CONDONATION OF DELAY IN FILING and IA No.98965/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 32294/2017 (XVI) ( IA No.116112/2017-CONDONATION OF DELAY IN FILING and IA No.116115/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 30085/2017 (XVI) (FOR ADMISSION and I.R. and IA No.105727/2017-CONDONATION OF DELAY IN FILING and IA No.105731/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 34039/2017 (FOR ADMISSION and I.R. and IA No.113006/2017-CONDONATION OF DELAY IN FILING and IA No.113008/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 27816/2017 (XVI) (FOR ADMISSION and I.R.) SLP(C) No. 32295/2017 (XVI) ( IA No.113589/2017-CONDONATION OF DELAY IN FILING and IA No.113593/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 32088/2017 () (FOR ADMISSION and I.R. and IA No.113352/2017-CONDONATION OF DELAY IN FILING and IA No.113355/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 32258/2017 () (FOR ADMISSION and I.R. and IA No.113089/2017-CONDONATION OF DELAY IN FILING and IA No.113091/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 31397/2017 Diary No(s). 31604/2017 SLP(C) No. 28632/2017 Diary No(s). 31788/2017 Diary No(s). 31990/2017 Diary No(s). 34034/2017 Diary No(s). 35137/2017 Diary No(s). 35139/2017 Diary No(s). 35994/2017 Date : 29-11-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Huzefa Ahmedi, Sr. Adv. Mr. Subash Agarwal, Adv. Mr. Aneesh Mittal, AOR Mr. Shiv Shankar Banerjee, Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. H. Raghavendra Rao, Adv. Ms. Niranjana Singh, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER SLP(C) No. 27799/2017, SLP(C) No. 27799/2017, SLP(C) No. 27801/2017, SLP(C) No. 28808/2017, SLP(C) No. 27800/2017, SLP(C) No. 27754/2017, SLP(C) No. 28787/2017, SLP(C) No. 28786/2017,SLP(C) No. 30085/2017, SLP(C) No. 32294/2017, Diary No(s). 34039/2017, Diary No(s). 34224/2017, Diary No(s). 32295/2017 Diary No(s). 31397/2017, Diary No(s). 31604/2017, SLP(C) No. 28632/2017, Diary No(s). 31788/2017, Diary No(s). 31990/2017, Diary No(s). 34034/2017, Diary No(s). 35137/2017, Diary No(s). 35139/2017 & Diary No(s). 35994/2017. Delay condoned. Special Leave Petitions are dismissed. Pending application(s), if any, stands disposed of accordingly. SLP(C) Nos. 23976/2017, SLP(C) Nos. 26523/2017, SLP(C) Nos. 27816/2017, SLP(C) Nos. 28785/2017, Diary No. 32088/2017 & Diary No. 32258/2017. Delay condoned. In all these cases, we find that Commissioner of Income Tax had passed order under Section 263 of Income Tax Act, 1961 with observations that Assessing Officer did not make any proper inquiry while making assessment and accepting explanation of assessee(s) insofar as receipt of share application money is concerned. On that basis Commissioner of Income Tax had, after setting aside order of Assessing Officer, simply directed Assessing Officer to carry thorough and detailed inquiry. It is this order which is upheld by High Court. We see no reason to interfere with order of High Court. Special Leave Petitions are dismissed. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (MALA KUMARI SHARMA) COURT MASTER (SH) COURT MASTER Deniel Merchants P. Ltd. & Anr. v. Income-tax Officer & Anr