1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL (NOS.) 14675-14676/2015 COMMISSIONER OF INCOME TAX APPELLANT(S) VERSUS M/S ITC HOTELS LTD. RESPONDENT(S) ORDER In these appeals tax effect is less than Rs. 1 crore and it also appears that they do not come under any exception provided in Para 10 of Circular dated 11.07.2018 as amended by Circular dated 20.08.2018. These appeals are, accordingly, dismissed. However, it will be open to Income-Tax Department to seek revival if Department finds that these cases are covered under any exception of said Circular. J. [A.K. SIKRI] Signature Not Verified J. Digitally signed by ASHWANI KUMAR Date: 2018.09.22 [ASHOK BHUSHAN] NEW DELHI; 11:52:02 IST Reason: SEPTEMBER 18, 2018. 2 ITEM NO.27 COURT NO.5 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5976/2011 DIRECTOR OF INCOME TAX Appellant(s) VERSUS SHERATON INTERNATIONAL INC. Respondent(s) WITH C.A. No. 4561/2017 (XIV) C.A. No. 5977/2011 (XIV) C.A. No. 5978/2011 (XIV) C.A. No. 8771/2016 (XIV) C.A. No. 8885/2016 (XIV) C.A. No. 14675-14676/2015 (IV-A) Date : 18-09-2018 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Shubhendu Anand, Adv. Mr. Siddhartha Sinha, Adv. Mr. Abhishek, Adv. Mrs. Anil Katiyar, AOR Mr. B. V. Balaram Das, AOR For Respondent(s) Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Ms. Kavita Jha, AOR UPON hearing counsel Court made following ORDER 3 Civil Appeal No(s). 5976/2011,C.A. No. 4561/2017, C.A. No. 5977/2011, C.A. No. 5978/2011, C.A. No. 8771/2016, & C.A. No. 885/2016 List in usual course. C.A. Nos. 14675-14676/2015 appeals are dismissed in terms of signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on file) Commissioner of Income-tax v. ITC Hotels Ltd