1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7526 OF 2011 COMMISSIONER OF INCOME TAX-12, BOMBAY APPELLANT(S) VERSUS TARUN R. TAHLIANI RESPONDENT(S) WITH Civil Appeal No.7527 of 2011, Civil Appeal No.7528 of 2011, Civil Appeal No.4181 of 2012, Civil Appeal No.3797 of 2014, Civil Appeal No.11303 of 2013, Civil Appeal No.8042 of 2016, Civil Appeal No.8038 of 2016, Civil Appeal No.8039 of 2016, Civil Appeal No.8503 of 2012, Civil Appeal No.8041 of 2016, Civil Appeal No.11118 of 2014, Civil Appeal No.6403 of 2015, Civil Appeal No.10237 of 2014, Civil Appeal No.8531 of 2014, Civil Appeal No.6111 of 2015, Civil Appeal No.6716 of 2015, Civil Appeal No.12279 of 2016 and Civil Appeal No.11288 of 2016 O R D E R In these appeals, tax effect is less than Rs. 1 Crore and are covered by Circular No. 3/2018 dated 11.07.2018 of Central Board of Direct Taxes. These appeals are, accordingly, dismissed. However, it shall be open to Income-Tax Department to seek review in any of these matters, if it is pointed out that tax effect is more than Rs. 1 Crore. Pending applications, if any, stand disposed of. ........................J. Signature Not Verified (A.K. SIKRI) Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.10.08 18:16:57 IST Reason: ........................J. (ASHOK BHUSHAN) NEW DELHI OCTOBER 04, 2018 2 ITEM NO.13 to 41 COURT NO.4 SECTIONS III/IV-A/IX/XI-A/XIV/IV-A S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28784/2017 (Arising out of impugned final judgment and order dated 22-09-2006 in TA No. 1737/2005 passed by High Court of Gujarat At Ahmedabad) COMMISSIONER OF INCOME TAX BARODA, GUJARAT Petitioner(s) VERSUS GELIKEPS PVT. LTD. Respondent(s) (IA No.102207/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) WITH Civil Appeal No.7526 of 2011 Civil Appeal No.7527 of 2011 Civil Appeal No.7528 of 2011 Civil Appeal No.4181 of 2012 Civil Appeal No.3797 of 2014 Civil Appeal No.11303 of 2013 Civil Appeal No.8042 of 2016 Civil Appeal No.8038 of 2016 Civil Appeal No.8039 of 2016 Civil Appeal No.8503 of 2012 Civil Appeal No.8041 of 2016 Civil Appeal No.14272 of 2015 Civil Appeal No.11118 of 2014 Civil Appeal No.2931 of 2013 Civil Appeal No.6403 of 2015 Civil Appeal No.10237 of 2014 Civil Appeal No.8531 of 2014 Civil Appeal No.6111 of 2015 Civil Appeal No.6716 of 2015 Civil Appeal No.12279 of 2016 Civil Appeal No.11288 of 2016 S.L.P. (C) No.26472 of 2015 S.L.P. (C) No.28568 of 2015 S.L.P. (C) No.796 of 2016 S.L.P. (C) No.2486 of 2018 S.L.P. (C) No.13119 of 2018 S.L.P. (C) No.13118 of 2018 S.L.P. (C) No.4191 of 2018 3 Date : 04-10-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Vikramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abishek, Adv. Mrs. Anil Katiyar, AOR Mr. B.V. Balaram Das, AOR For Respondent(s) Mr. Kabir Hathi, Adv. Mr. Jesal Wahi, AOR Mr. Rustom B. Hathikhanawala, AOR Mr. Akshat Malpani, Adv. Mr. Bhargava V. Desai, AOR Mr. P.K. Manohar, AOR Mr. R. Chandrachud, AOR Mr. Dinesh Chander Trehan, Adv. Ms. Astha Tyagi, AOR Mr. S.R. Setia, AOR Ms. Pratibha Jain, AOR Mr. Kunal Verma, AOR Mr. Yugandhara Pawar Jha, Adv. Mr. Piyush Bharwaj, Adv. Mr. Robin R. David, Adv. Mr. Febin V. Mathew, Adv. M/s Dua Associates, AOR Mr. Amit Meharia, Adv. Ms. Tannishta Singh, Adv. Mr. Abinash Agarwal, Adv. M/s. Meharia & Company, AOR Ms. Anushree Prashit Kapadia, AOR Mr. Mayank Nagi, Adv. Mr. Hardeep Singh Chawla, Adv. Mr. Sekhar Prit Jha, AOR Mr. Salil Kapoor, Adv. Ms. Pallavi Saigal, Adv. Mr. Praveen Swarup, AOR 4 Mr. Rohit Garg, Adv. Mr. Aarush Bhatia, Adv. Ms. Anuradha Dutt, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Mrinal Kanwar, Adv. Ms. Suriti Chowdhary, Adv. Mr. Mathai M. Paikaday, Sr. Adv. Mr. K. Ramesh, Adv. Mr. Shishir Pinaki, Adv. Mr. Sanjay Jain, AOR Mr. Firoze B. Andhyarujina, Sr. Adv. Mr. E.M.S. Anam, AOR Mr. Arun Raj S., Adv. Md. Apzal Ansari, Adv. Mr. James P. Thomas, AOR Ms. Kavita Jha, AOR Ms. Devika Jain, Adv. Mr. Aneesh Mittal, AOR Ms. Shreya Sharma, Adv. UPON hearing counsel Court made following O R D E R S.L.P (C) No. 28784 of 2017, S.L.P. (C) No.26472 of 2015, S.L.P. (C) No.28568 of 2015, S.L.P. (C) No.13119 of 2018 and S.L.P. (C) No.13118 of 2018: In these special leave petitions, tax effect is less than Rs. 1 Crore and are covered by Circular No. 3/2018 dated 11.07.2018 of Central Board of Direct Taxes. These Special Leave Petitions are, accordingly, dismissed. However, it shall be open to Income-Tax Department to seek review in any of these matters, if it is pointed out that tax effect is more than Rs. 1 Crore. Pending applications, if any, stand disposed of. 5 Civil Appeal No. 7526 of 2011, Civil Appeal No.7527 of 2011, Civil Appeal No.7528 of 2011, Civil Appeal No.4181 of 2012, Civil Appeal No.3797 of 2014, Civil Appeal No.11303 of 2013, Civil Appeal No.8042 of 2016, Civil Appeal No.8038 of 2016, Civil Appeal No.8039 of 2016, Civil Appeal No.8503 of 2012, Civil Appeal No.8041 of 2016, Civil Appeal No.11118 of 2014, Civil Appeal No.6403 of 2015, Civil Appeal No.10237 of 2014, Civil Appeal No.8531 of 2014, Civil Appeal No.6111 of 2015, Civil Appeal No.6716 of 2015, Civil Appeal No.12279 of 2016 and Civil Appeal No.11288 of 2016: These civil appeals are dismissed in terms of signed order. Pending applications, if any, stand disposed of. Civil Appeal No.14272 of 2015: List on Friday, 12th October, 2018. Civil Appeal No.2931 of 2013: List matter in due course. S.L.P. (C) No.796 of 2016, S.L.P. (C) No.2486 of 2018 and S.L.P. (C) No.4191 of 2018: issue involved in these Special Leave Petitions is whether High Court is correct in reading down Section 254(2A) of Income Tax Act which prohibits extension of stay of tax demand beyond period of 365 days. We are informed by learned counsel for respondents-assessees that in meantime Tribunal has decided main appeal itself and, therefore, issue involved in these cases has become infructuous. 6 Special Leave Petitions are, accordingly, disposed of as having become infructuous. Pending applications, if any, stand disposed of. (DEEPAK SINGH) (SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR) COURT MASTER AR-CUM-PS BRANCH OFFICER (Signed order is placed on file.) Commissioner of Income-tax-12, Bombay v. Tarun R. Tahliani