1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 3573-3577 OF 2019 (@ SLP(C) No(s). 9566-9570 of 2015) M/S. KERALA CRICKET ASSOCIATION Appellant(s) VERSUS ADDITIONAL COMMISSIONER OF INCOME TAX Respondent(s) ORDER Leave granted. judgment of High Court which is impugned in these proceedings dated 31 October 2014 was rendered in batch of Income Tax Appeals under Section 260A of Income Tax Act 19611. Income Tax Appeal Nos. 588 of 2009 and 1529 of 2009 arose out of claim of appellant for registration under Section 12A with retrospective effect. other appeals arose out of re-assessment orders which were passed for assessment years 2001-2002 to 2005-2006. This Court has dismissed Special Leave Petitions directed against judgment of High Court insofar as it rejected plea for registration under Section 12A of Act with Signature Not Verified retrospective effect. SLP(Civil) No. 9391 of 2015 was dismissed Digitally signed by MANISH SETHI Date: 2019.04.10 16:40:44 IST Reason: by this Court on 26 March 2019. companion Special Leave Petition i.e. SLP(C) No. 9095 of 2015 has been dismissed today. 1 Act 2 In concluding paragraph of its judgment and order dated 31 October 2014, High Court disposed of appeals against re-assessment orders with following observation: 13. In view of dismissal of I.T.A. Nos. 588/09 and 1529/09, assessment orders for period 2001-02 to 2005-06, which are subject matter of L.T.A. Nos. 37,38, 39, 40 and 42 of 2012 should be confirmed and we do so. Mr. Arvind P. Datar, learned senior counsel submitted that since High Court disposed of appeals against orders of re-assessment merely on basis of its decision on issue of registration under Section 12A of Act, appeals will have to be restored to file of High Court. submission has to be accepted. We accordingly restore ITA Nos. 37, 38, 39, 40 and 42 of 2012 (arising out of order of ITAT, Cochin Bench dated 14 March 2012) to file of High Court for disposal afresh. appeals are accordingly, disposed of. Pending application(s), if any, shall stand disposed of. .............................J. (DR. DHANANJAYA Y. CHANDRACHUD) ..............................J. (HEMANT GUPTA) NEW DELHI APRIL 8, 2019 3 ITEM NO.47 COURT NO.11 SECTION XI-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). 9095/2015 (Arising out of impugned final judgment and order dated 31-10-2014 in ITA No. 1529/2009 passed by High Court Of Kerala At Ernakulam) M/S KERALA CRICKET ASSOCIATION Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, TRIVANDRUM Respondent(s) WITH SLP(C) No. 9566-9570/2015 (XI-A) Date : 08-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Arvind P. Datar, Sr. Adv. Mr. Pritesh Kapur, Sr. Adv. Mr. Senthil Jagadeesan, AOR Mr. Annamalai, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. For Respondent(s) Mr. Vikramjit Banerjee, ASG Mr. Zoheb Hussain, Adv. Mr. Akshay Amritanshu, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following O R D E R SLP(C) No. 9095 OF 2015 We are not inclined to entertain petition under Article 136 of Constitution of India. Special Leave Petition is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of. 4 SLP(C) No. 9566-9570 OF 2015 Leave granted. appeals are disposed of in terms of signed order. Pending application(s), if any, shall stand disposed of. (MANISH SETHI) (SUNIL KUMAR RAJVANSHI) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on file) Kerala Cricket Association v. Additional Commissioner of Income-tax