1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5811 OF 2012 COMMISSIONER OF INCOME TAX ... Appellant(s) Versus M/S. VASISTH CHAY VYAPAR LTD. ... Respondent(s) WITH CIVIL APPEAL NOS. 5798 OF 2012, 5796 OF 2012, 5802 OF 2012, 5797 OF 2012, 5801 OF 2012, 5800 OF 2012, 5803 OF 2012, 5804 OF 2012, 5805 OF 2012, 5806 OF 2012, 5807 OF 2012, 5808 OF 2012, 5809 OF 2012, 5810 OF 2012, 5812 OF 2012, 5813 OF 2012, 998 OF 2013, 2450 OF 2017, 2449 OF 2017, 4555 OF 2017, 8977 OF 2017, 18059 OF 2017 AND Civil Appeal No.23488 of 2017 @ SLP(C) Nos. 25729 of 2012, Civil Appeal No.23489 of 2017 @ 26757 of 2015, Civil Appeal No.23490 of 2017 @ 23426 of 2017, Civil Appeal No.23491 of 2017 @ 28651 of 2017, Civil Appeal Nos.23492-23496 of 2017 @ 28678-28682 of 2017 and Civil Appeal No.23497 of 2017 @ 33565 of 2017. O R D E R Leave granted. Having gone through impugned judgment in aforesaid appeals, we are of view that consideration of question has been given full and Signature Not Verified Digitally signed by ASHA SUNDRIYAL Date: 2018.01.05 meaningful reasoning and we agree with same. 15:37:14 IST Reason: As result, all aforesaid appeals are dismissed. However, in Civil Appeal No. 998 of 2013 and SLP(C) No. 2 28678-28682 of 2017, learned counsel appearing for appellant state that there is error apparent in judgment as facts are similar to facts of all other cases whereas High Court has segregated his case and stated that his facts are different. We record statement and permit appellant to file review petition before High Court. However, if such review petition is filed within period of four weeks from today, same shall be disposed of on merits. .....................J. (ROHINTON FALI NARIMAN) .....................J. (NAVIN SINHA) New Delhi, Dated: 13th December, 2017. 3 ITEM NO.101 COURT NO.12 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5811/2012 C.I.T Appellant(s) VERSUS M/S VASISTH CHAY VYAPAR LTD. Respondent(s) ( AT TOP) WITH C.A. No. 2450/2017 (III) C.A. No. 2449/2017 (III) C.A. No. 4555/2017 (III) C.A. No. 5812/2012 (XIV) C.A. No. 5813/2012 (XIV) C.A. No. 5798/2012 (XIV) C.A. No. 5796/2012 (XIV) C.A. No. 5802/2012 (XIV) C.A. No. 5797/2012 (XIV) C.A. No. 5801/2012 (XIV) SLP(C) No. 25729/2012 (XIV) C.A. No. 5800/2012 (XIV) C.A. No. 5803/2012 (XIV) C.A. No. 5804/2012 (XIV) SLP(C) No. 26757/2015 (IX) (Ref Ld Registar Court order 29.07.2016, Registry to process matter for listing before Hon'ble Court,) C.A. No. 5805/2012 (XIV) 4 C.A. No. 5806/2012 (XIV) C.A. No. 5807/2012 (XIV) C.A. No. 5808/2012 (XIV) C.A. No. 5809/2012 (XIV) C.A. No. 998/2013 (XIV) C.A. No. 5810/2012 (XIV) C.A. No. 8977/2017 (III) (Office-Report regarding Civil Appeal 5798 of 2012 referred to on Listing Proforma is to be prepared.) SLP(C) No. 28678-28682/2017 (XIV) (FOR ADMISSION and I.R.) SLP(C) No. 23426/2017 (XIV) (FOR ADMISSION and I.R. and IA No.79790/2017-CONDONATION OF DELAY IN FILING and IA No.79791/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 28651/2017 (XIV) ( IA No.99909/2017-CONDONATION OF DELAY IN FILING) C.A. No. 18059/2017 (XIV) ( IA No.108968/2017-CONDONATION OF DELAY IN FILING and IA No.108975/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 33565/2017 (XIV) (FOR ADMISSION and I.R. and IA No.126064/2017-CONDONATION OF DELAY IN FILING and IA No.126067/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 13-12-2017 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA For Appellant(s) Mr. K.Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Gargi Khanna, Adv. Mr. M.A.Haseeb, Adv. Mrs. Anil Katiyar, AOR Mr. B. V. Balaram Das, AOR 5 Mr. Ajay Vohra, Sr. Adv. Mr. Vaibhav Kulkarni, adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Jasmeet Singh, AOR Mr. Gagan Kumar, Adv. Md. Disha Kapoor, Adv. For Respondent(s) Mr. Ajay Vohra, Sr. Adv. Mr. Vaibhav Kulkarni, adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Ms. Kavita Jha, AOR Mr. Rajat Navet, Adv. Mr. Pradeep Kumar Bakshi, AOR Mr. Sachit Jolly, Adv. Ms. Vijay Lakshmi Menon, Adv. Mr. Tushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Vinay Navare, Adv. Ms. Gwan Kartika, Adv. Ms. Abha R. Sharma, AOR Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER Delay condoned, if any. appeals are dismissed in terms of signed order. Pending applications, if any, shall stand disposed of. (SHASHI SAREEN) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER (Signed order is placed on file) Commissioner of Income-tax v. Vasisth Chay Vyapar Ltd