1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 1299-1305/2013 COMMISSIONER OF INCOME TAX-II APPELLANT(S) VERSUS MOTTA CONSTRUCTIONS PVT 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] 11:52:00 IST NEW DELHI; Reason: SEPTEMBER 18, 2018. 2 ITEM NO.42 COURT NO.5 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 1299-1305/2013 COMMISSIONER OF INCOME TAX-II Appellant(s) VERSUS MOTTA CONSTRUCTIONS PVT LTD Respondent(s) WITH C.A. No. 4390/2016 (XII-A) C.A. No. 7328/2016 (XII-A) C.A. No. 10452/2016 (XII-A) SLP(C) No. 22242/2017 (XII-A) C.A. No. 1512/2018 (XII-A) Date : 18-09-2018 These matters 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. A. Subba Rao, AOR Mr. Mohit Bakshi, Adv. Mr. Dheeraj Nair, AOR UPON hearing counsel Court made following ORDER C.A. No. 4390/2016, C.A. No. 7328/2016, C.A. No. 10452/2016, SLP(C) No. 22242/2017, C.A. No. 1512/2018. List in usual course as tax effect is more than Rs. 1 Crore. 3 Civil Appeal No(s). 1299-1305/2013. 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-II v. Motta Constructions Pvt. Ltd