1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 5046-5057/2014 DEPUTY COMMISSIONER OF INCOME TAX BANGALORE APPELLANT(S) VERSUS M/S KARNATAKA STATE WAREHOUSING CORP. 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] J. [ASHOK BHUSHAN] NEW DELHI; Signature Not Verified Digitally signed by SEPTEMBER 18, 2018. ASHWANI KUMAR Date: 2018.09.22 11:51:57 IST Reason: 2 ITEM NO.46 COURT NO.5 SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5046-5057/2014 DEPUTY COMMISSIONER OF INCOME TAX BANGALORE Appellant(s) VERSUS M/S KARNATAKA STATE WAREHOUSING CORP. Respondent(s) WITH C.A. No. 6653/2014 (XII) C.A. No. 6652/2014 (XII) C.A. No. 6655/2014 (XII) C.A. No. 7224/2014 (XII) C.A. No. 6654/2014 (XII) C.A. No. 6656/2014 (XII) C.A. No. 7223/2014 (XII) C.A. No. 7221/2014 (XII) C.A. No. 6657/2014 (XII) C.A. No. 7222/2014 (XII) C.A. No. 6659/2014 (XII) C.A. No. 6658/2014 (XII) C.A. No. 8595/2014 (XII) 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 For Respondent(s) Mr. K. V. Mohan, AOR Mr.R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Anuj Sarma, Adv. Ms. Niharika, Adv. 3 M/S. K J John And Co, AOR UPON hearing counsel Court made following ORDER C.A. No. 6653/2014, C.A. No. 6652/2014, C.A. No. 6655/2014, C.A. No. 7224/2014, C.A. No. 6654/2014, C.A. No. 6656/2014, C.A. No. 7223/2014, C.A. No. 7221/2014, C.A. No. 6657/2014, C.A. No. 7222/2014, C.A. No. 6659/2014, C.A. No. 6658/2014 & C.A. No. 8595/2014 List in usual course as tax effect is more than Rs. 1 Crore. Civil Appeal No(s). 5046-5057/2014 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) Deputy Commissioner of Income-tax, Bangalore v. Karnataka State Warehousing Corp