South Indian Bank Ltd. v. Commissioner of Income-tax - 2020-LL-0303-21

Citation	2020-LL-0303-21
Appellant Name	South Indian Bank Ltd.
Respondent Name	Commissioner of Income-tax
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	03/03/2020
Judgment	View Judgment
Bot Summary:	Counsel for the appellant submits that in view of the subsequent decision(s) of the Appellate Authorities, no interest is payable under Section 234B of the Income Tax Act. Appellant seeks permission to withdraw these appeals. The appeals and pending applications are dismissed as withdrawn. We make it clear that we have not expressed any opinion either way on the merits of the submission made on behalf of the appellant. 1469 and 1468 of 2016 The appeals and pending applications are dismissed as withdrawn in terms of the signed order. SLP(C) No. 18364/2018 Counsel for the respondent prays for time to examine whether the issues raised in this special 3 leave petition are covered by the following decisions, as contended by the petitioner.

1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1469 OF 2016 SOUTH INDIAN BANK LTD. APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX RESPONDENT(S) WITH CIVIL APPEAL NO. 1468 OF 2016 ORDER 1. Counsel for appellant submits that in view of subsequent decision(s) of Appellate Authorities, no interest is payable under Section 234B of Income Tax Act. Hence, appellant seeks permission to withdraw these appeals. 2. Permission granted. 3. appeals and pending applications are dismissed as withdrawn. 4. We make it clear that we have not expressed any opinion either way on merits of submission made on behalf of appellant. J. (A. M. KHANWILKAR) Signature Not Verified Digitally signed by DEEPAK SINGH J. Date: 2020.03.04 15:56:16 IST Reason: (DINESH MAHESHWARI) NEW DELHI MARCH 03, 2020 2 ITEM NO.108(MM) COURT NO.7 SECTION XI-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 1469/2016 SOUTH INDIAN BANK LTD Appellant(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) WITH C.A. No. 1468/2016 (XI-A) SLP(C) No. 18364/2018 (XI-A) Date : 03-03-2020 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. S. Ganesh, Sr. Adv. Mr. S. Sukumaran, Adv. Mr. Anand sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Rekha Pandey, Adv. Ms. Praveena Gautam, Adv. Mr. B. V. Balaram Das, AOR Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER C. A. Nos. 1469 and 1468 of 2016 appeals and pending applications are dismissed as withdrawn in terms of signed order. SLP(C) No. 18364/2018 Counsel for respondent prays for time to examine whether issues raised in this special 3 leave petition are covered by following decisions, as contended by petitioner. (i) (2010) 5 SCC 416 (ii) (2018) 15 SCC 523 (iii) 343 ITR 207 (iv) 247 ITR 209 (v) 316 ITR 141 (vi) 278 ITR 47 As prayed, list matter on 17th March, 2020 in category of Miscellaneous Hearing matters. (NEETU KHAJURIA) (VIDYA NEGI) COURT MASTER COURT MASTER (Signed order in CA Nos.1469 & 1468/2016 is placed on file.) South Indian Bank Ltd. v. Commissioner of Income-tax

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