IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 5091/2013 LISSIE MEDICAL INSTITUTIONS APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX RESPONDENT(S) ORDER Heard learned counsel for parties. On perusal of judgment of High Court we find that though question of law is answered in favour of Revenue. However, at same time, appellant was granted relief in following terms: We find force in this contention because assessee cannot be taken by surprise by disallowing depreciation which was being allowed for several years and to demand tax for one year after making dis-allowance. We feel assessee should be allowed to write back depreciation for this year and even for previous and then allow same to be carried forward for application for subsequent years. It is for assessee to write back depreciation and if done assessing officer will modify assessment determining higher income and allow recomputed income with depreciation written back by assessee to be carried forward Signature Not Verified for subsequent years for application for charitable Digitally signed by ASHWANI KUMAR Date: 2017.12.16 purposes. 11:40:48 IST Reason: Since High Court has also already given benefit for 2 other assessment years we do not find any reason to interfere with order passed by High Court. appeal is accordingly dismissed. In view of aforesaid, application for intervention is not pressed as we have not gone into merits of case. ......................J. [A.K. SIKRI] ......................J. [ASHOK BHUSHAN] NEW DELHI; DECEMBER 12, 2017. 3 ITEM NO.103 COURT NO.6 SECTION XI -A S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Civil Appeal No(s). 5091/2013 LISSIE MEDICAL INSTITUTIONS Appellant(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (AT TOP .ONLY C.A. NO. 6059 OF 2017 (SECTION - IV-A) TO BE LISTED BEFORE LD. REGISTRAR ON 24.01.2018.) WITH C.A. No. 1453/2017 (XV) C.A. No. 1067/2017 (XV) C.A. No. 1565/2017 (IV-A) C.A. No. 3822/2017 (IV-A) C.A. No. 4452/2017 (IV-A) SLP(C) No. 8179/2014 (IV-B) C.A. No. 3174/2016 (XV) C.A. No. 3618/2016 (XV) C.A. No. 5153/2017 (XV) C.A. No. 6059/2017 (IV-A) C.A. No. 5171/2016 (XIV) SLP(C) No. 17312/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. 5091 of 2013 List these matters before Bench of which Hon'ble Mr. Justice Rohinton Fali Nariman is not member.) SLP(C) No. 17629/2014 (XIV) SLP(C) No. 19779/2015 (IX) (main case no. CA 5091 of 2013) SLP(C) No. 17313/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not member.) SLP(C) No. 17314/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. 4 No. 5091 of 2013 List these matters before Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not member.) SLP(C) No. 17315/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not member.) SLP(C) No. 21374/2015 (XIV) (Pursuant to Hon'ble Court's Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before Bench of which Hon'ble Mr.Justice Rohinton Fali Nariman is not member.) C.A. No. 7012/2015 (III) SLP(C) No. 17630/2014 (XIV) C.A. No. 8368/2014 (III) SLP(C) No. 20837/2014 (III) C.A. No. 7376/2014 (III) SLP(C) No. 20296/2015 (IX) C.A. No. 7375/2014 (XIV) C.A. No. 7377-7378/2014 (XIV) SLP(C) No. 20836/2014 (III) C.A. No. 7186/2014 (III) C.A. No. 6112/2015 (XV) C.A. No. 7173/2016 (XV) C.A. No. 6612/2015 (III) C.A. No. 8019/2016 (IV-A) C.A. No. 10405/2016 (IV-A) SLP(C) No. 33940/2013 (IX) C.A. No. 7927/2015 (III) C.A. No. 9722/2016 (IV-A) C.A. No. 9957/2016 (XV) C.A. No. 8908/2015 (IV-A) C.A. No. 9813/2014 (III) SLP(C) No. 37618/2013 (IX) C.A. No. 10451/2016 (III) C.A. No. 11027/2013 (III) C.A. No. 10695/2016 (IV-A) SLP(C) No. 33757/2016 (IX) C.A. No. 11806/2016 (XV) C.A. No. 11733/2016 (IV-A) SLP(C) No. 34614/2016 (IV-A) C.A. No. 13569/2015 (XV) C.A. No. 14608-14609/2015 (III-A) C.A. No. 11734/2016 (IV-A) C.A. No. 11805/2016 (III) C.A. No. 1066/2017 (XV) C.A. No. 11978/2016 (XV) C.A. No. 12280/2016 (XV) C.A. No. 14672/2015 (III) C.A. No. 14252/2015 (XV) C.A. No. 794/2014 (IV-A) SLP(C) No. 30624/2017 (XIV) 5 ( IA No.110544/2017-CONDONATION OF DELAY IN FILING and IA No.110546/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.110545/2017-CONDONATION OF DELAY IN REFILING) C.A. No. 18430/2017 (XV) (FOR ADMISSION and I.R. and IA No.106430/2017-CONDONATION OF DELAY IN FILING) Date : 12-12-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Parties: Mr. S. Ganesh, Sr. Adv. Mr. Satyen Sethi, Adv. Mr. Arta Trana, Panda, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. V. K. Monga, AOR Ms. Praveena Gautam, AOR Mr. Jitesh P. Gupta, Adv. Mr. Raja Ram, Adv. Mr. T. R. B. Sivakumar, AOR Mr. Senthil Jagadeesan, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Sahil Agarwal, Adv. Mr. Bhargava V. Desai, AOR Mr. Akshat Malpani, Adv. Ms. Shashi M. Kapila, Adv. Mr. Pravesh Sharma, Adv. Mr. Siddarth Kapila, Adv. Mr. Sushil Kumar, Adv. Mr. Vikas Mehta, AOR Mr. Shadan Farasat, AOR Ms. Rudrakshi Deo, Adv. Mr. Jatin Zaveri, AOR Mr. Neel Kamal Mishra, Adv. Mr. P. V. Dinesh, AOR 6 Mr. Y.P. Andhyaru, Sr. Adv. Mr. D.L. Chidananda, Adv. Mr. Rupesh Kumar, Adv. Mr. Arijit Prasad, Adv. Ms. Sadhana Sandhu, Adv. Mr. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR Mr. Rishi Matoliya, AOR Mr. Ambar Qamaruddin, AOR Ms. Vanita Bhargava, Adv. Mr. Rony O. John, Adv. Mr. Abhisaar Bairagi, Adv. M/S. Khaitan & Co., AOR Mr. Shekhar Gupta, Adv. Mr. Gagan Gupta, AOR Mr. Prateek K. Chadha, Adv. Ms. Mihira Sood, AOR Mr. Vinodh Kanna B., AOR Ms. Arti Singh, AOR Mr. Parag Tripathi, Sr. Adv. Mr. A. V. Rangam, AOR Mr. Buddy A. Ramgamadham, Adv. Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR UPON hearing counsel Court made following O R D E R Arguments heard in part. List matters tomorrow i.e. 13.12.2017 for further arguments except C.A. No. 7375/2014, C.A. No. 7377-7378/2014 & C.A.No. 5091/2013 C.A. No. 7375/2014 and C.A. No. 7377-7378/2014 are detagged. C.A.No. 5091/2013 appeal is dismissed in terms of signed order. 7 Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (MALA KUMARI SHARMA) COURT MASTER (SH) COURT MASTER (Signed order is placed on file) Lissie Medical Institutions v. Commissioner of Income-tax