1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.6419 OF 2016 COMMISSIONER OF INCOME TAX, CENTRAL-II APPELLANT(S) VERSUS KUSUM GUPTA RESPONDENT(S) WITH CIVIL APPEAL NO.5472 OF 2016 CIVIL APPEAL NO.6413 OF 2016 CIVIL APPEAL NO.6414 OF 2016 CIVIL APPEAL NO.6416 OF 2016 CIVIL APPEAL NO.6417 OF 2016 CIVIL APPEAL NO.6418 OF 2016 CIVIL APPEAL NO.18271 OF 2017 CIVIL APPEAL NO.18501 OF 2017 CIVIL APPEAL NO.10667 OF 2018 SLP(C) NO.3169 OF 2018 SLP(C) NO.16984 OF 2018 SLP(C) NO.18262 OF 2018 SLP(C) NO.19179 OF 2018 SLP(C) NO.21727 OF 2018 SLP(C) NO.22079 OF 2018 Signature Not Verified Digitally signed by NEETU KHAJURIA Date: 2021.02.24 SLP(C) NO.24100 OF 2018 13:23:41 IST Reason: SLP(C) NO.25216 OF 2018 SLP(C) NO.27752 OF 2018 2 DIARY NO.41198 OF 2017 DIARY NO.7057 OF 2018 DIARY NO.8217 OF 2018 DIARY NO.8612 OF 2018 DIARY NO.14894 OF 2018 DIARY NO.18411 OF 2018 DIARY NO.727 OF 2019 DIARY NO.23931 OF 2019 DIARY NO.21848 OF 2020 ORDER 1. On perusing record, it appears that tax effect in these cases is less than monetary limit of Rs.2,00,00,000/- (Rupees two crores only) and thus covered by Central Board of Direct Taxes (CBDT) Circular No.17 of 2019 dated 08.08.2019. 2. In that case, these appeals/petitions need not proceed in view of aforesaid circular issued by CBDT. 3. Learned counsel for appellant(s)/petitioner(s) prays for time to take instructions. 4. We see no reason to keep these case(s) pending as tax effect is less than amount 3 specified in stated circular. 5. Accordingly, we dispose of these case(s), leaving all questions of law open. At same time, we grant liberty to appellant(s)/petitioner(s) to revive these appeal(s)/petition(s) in event factual position noted above is incorrect. 6. In view of above, all pending application(s) shall also stand disposed of. .,J. (A.M. KHANWILKAR) ,J. (DINESH MAHESHWARI) NEW DELHI FEBRUARY 19, 2021 4 ITEM NO.32 Court 5 (Video Conferencing) SECTIONS III, IV-C, IX, XIV, XIV-A, XI, XI-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 14702/2015 COMMISSIONER OF INCOME TAX, CENTRAL III Appellant(s) VERSUS M/S. APAR INDUSTRIES LTD. Respondent(s) IA No. 103501/2020 - APPLICATION FOR TAGGING/DETAGGING) WITH SLP(C) No. 5254-5265/2016 (IX) ( FOR APPLICATION FOR TAGGING/DETAGGING ON IA 126513/2018 IA No. 126513/2018 - APPLICATION FOR TAGGING/DETAGGING) C.A. No. 652/2016 (III) (Only IA 91312 of 2018 (Application for de-tagging) is listed) SLP(C) No. 8091/2016 (XIV) C.A. No. 6413/2016 (XIV-A) C.A. No. 15956/2017 (XIV-A) C.A. No. 6416/2016 (XIV-A) C.A. No. 6414/2016 (XIV-A) C.A. No. 6418/2016 (XIV-A) C.A. No. 6417/2016 (XIV-A) C.A. No. 6419/2016 (XIV-A) C.A. No. 5472/2016 (XIV-A) SLP(C) No. 2295-2296/2018 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 1/2016) SLP(C) No. 9164-9203/2018 (XI-A) C.A. No. 15617/2017 (XIV-A) 5 C.A. No. 10267/2017 (XIV-A) SLP(C) No. 20559/2017 (XIV) C.A. No. 10266/2017 (XIV-A) C.A. No. 10268/2017 (XIV-A) SLP(C) No. 35275-35278/2017 (XI) SLP(C) No. 35259-35260/2017 (XI) IA No. 121523/2017 - EXEMPTION FROM FILING O.T. IA No. 125555/2017 - EXEMPTION FROM FILING O.T. IA No. 125552/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES IA No. 125554/2017 - STAY APPLICATION) C.A. No. 5590/2017 (III) IA No. 89750/2018 - I/A FOR DETAGGING) C.A. No. 18501/2017 (XIV-A) C.A. No. 17533/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) C.A. No. 18271/2017 (XIV-A) ( IA No.110748/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 33078-33079/2017 (XI) SLP(C) No. 32076-32079/2017 (XI) (FOR ADMISSION and I.R. and IA No.124110/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 41198/2017 (IX) (FOR ADMISSION and I.R. and IA No.15993/2018-CONDONATION OF DELAY IN FILING and IA No.15996/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.15995/2018-CONDONATION OF DELAY IN REFILING) SLP(C) No. 3169/2018 (XIV) C.A. No. 1504/2018 (XIV-A) ( IA No.5689/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 21477/2018 (XIV) SLP(C) No. 24100/2018 (IX) (FOR ADMISSION and I.R. and IA No.21705/2018-CONDONATION OF DELAY IN FILING and IA No.21707/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) 6 Diary No(s). 7057/2018 (XIV) C.A. No. 3053/2018 (XIV-A) Diary No(s). 8217/2018 (XIV) IA No. 35849/2018 - CONDONATION OF DELAY IN FILING IA No. 35850/2018 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) C.A. No. 4264/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 8612/2018 (XIV) (FOR CONDONATION OF DELAY IN FILING ON IA 36339/2018 FOR EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT ON IA 36340/2018 IA No. 36339/2018 - CONDONATION OF DELAY IN FILING IA No. 36340/2018 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 9456/2018 (XIV) (FOR ADMISSION and I.R. and IA No.46650/2018-CONDONATION OF DELAY IN FILING and IA No.46652/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 21727/2018 (XIV) (FOR ADMISSION and I.R. and IA No.55070/2018-CONDONATION OF DELAY IN FILING and IA No.55071/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT JUDGMENT IN CA NO. 8900/2012 HAS BEEN PRONOUNCED Diary No(s). 14894/2018 (IX) (FOR ADMISSION and I.R. and IA No.68197/2018-CONDONATION OF DELAY IN FILING and IA No.68201/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 16984/2018 (IX) SLP(C) No. 16887/2018 (XIV) Diary No(s). 18411/2018 (XIV) (FOR ADMISSION and I.R. and IA No.74585/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 18262/2018 (IX) (FOR ADMISSION and I.R. and IA No.81644/2018-CONDONATION OF DELAY IN FILING and IA No.81645/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 18040/2018 (IX) (FOR ADMISSION and I.R. and IA No.85012/2018-CONDONATION OF DELAY 7 IN FILING and IA No.85013/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) C.A. No. 6744/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.89950/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 19179/2018 (IX) ( IA No.93537/2018-CONDONATION OF DELAY IN FILING and IA No.93540/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 16471/2018 (XIV) (IA NO.120779/2020- withdrawal of SLP) SLP(C) No. 23329/2018 (III) SLP(C) No. 22079/2018 (XIV) SLP(C) No. 25216/2018 (XIV) (FOR ADMISSION and I.R. and IA No.123819/2018-CONDONATION OF DELAY IN FILING) C.A. No. 10667/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.138104/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 27752/2018 (XIV) SLP(C) No. 29835/2018 (XIV) Diary No(s). 42779/2018 (XIV) IA No. 170850/2018 - CONDONATION OF DELAY IN FILING IA No. 170853/2018 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 42785/2018 (XIV) (FOR ADMISSION and I.R. and IA No.172357/2018-CONDONATION OF DELAY IN FILING and IA No.172358/2018-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 47604/2018 (XIV) (FOR ADMISSION and I.R. and IA No.3401/2019-CONDONATION OF DELAY IN FILING and IA No.3402/2019-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT Diary No(s). 47892/2018 (XIV) (IA No.4980/2019-CONDONATION OF DELAY IN FILING IA No. 4980/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 48008/2018 (XIV) IA No. 15372/2019 - CONDONATION OF DELAY IN FILING IA No. 15375/2019 - EXEMPTION FROM FILING C/C OF IMPUGNED 8 JUDGMENT) C.A. No. 3147/2019 (XIV-A) Diary No(s). 727/2019 (XIV) (FOR ADMISSION and I.R. and IA No.15913/2019-CONDONATION OF DELAY IN FILING and IA No.15915/2019-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 23931/2019 (XIV) (FOR ADMISSION and I.R. and IA No.120441/2019-CONDONATION OF DELAY IN FILING and IA No.120442/2019-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT SLP(C) No. 21324/2019 (IX) ( IA No.109801/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 21330/2019 (IX) ( IA No.112481/2019-CONDONATION OF DELAY IN FILING) C.A. No. 7600/2019 (III) C.A. No. 7338/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 42868/2019 (XIV) SLP(C) No. 487/2020 (XIV) SLP(C) No. 4109/2020 (XIV) (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING DEFECTS, IA No. 44539/2020 - AMENDMENT OF PETITION) C.A. No. 2648/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING DEFECTS) C.A. No. 721/2020 (IV-C) ( IA No.8749/2020-CONDONATION OF DELAY IN FILING and IA No.8750/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) C.A. No. 1505/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7108/2020 (IX) (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY 9 IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING DEFECTS) SLP(C) No. 6148/2020 (IX) (FOR ADMISSION and I.R. and IA No.27932/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 6344/2020 (IX) (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 7109/2020 (IX) (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING DEFECTS) Diary No(s). 14160/2020 (XIV) Diary No(s). 15164/2020 (XIV) Diary No(s). 15237/2020 (XIV) Diary No(s). 17264/2020 (XIV) Diary No(s). 19437/2020 (XIV) Diary No(s). 21848/2020 (IX) (FOR ADMISSION and I.R. and IA No.122202/2020-CONDONATION OF DELAY IN FILING and IA No.122203/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 19-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Parties Mr. Tushar Mehta, SG Mr. K. Radhakrishnan,Sr. Adv. Mr. Arijit Prasad, Sr. Adv. Mr. Zoheb Hossain, Adv. Mr. Rupesh Kumar, Adv. Ms. Gargi Khanna, Adv. Ms. Niranjana Singh, Adv. Mr. D.L. Chidananda,Adv. Mr. S.A. Haseeb, Adv. Ms. Anil Katiyar, AOR Mr. Preetesh Kapur, Sr. Adv. Ms. Sheena Taqui, Adv. 10 Mr. Kshitij Vaibhav, Adv. Mr. Shiv Vinayak Gupta, Adv. Ms. Bina Gupta, AOR Mr. Mukul Rohatgi, Sr. Adv. Mr. V.M. Kannan, Adv. Ms. Megha Karnwal, Adv. Mr. Sambit Panja, Adv. Mr. Arjun Bhatia, Adv. Mr. Jehangir Mistry, Sr. Adv. Mr. Siddharth Bhatnagar, Sr. Adv. Mr. Debmalya Banerjee, Adv. Mr. Kartik Bhatnagar, Adv. Mr. Rohan Sharma, Adv. Mr. Ujjwal Singh, Adv. Mr. Vardaan Wanchoo,Adv. M/s. Karanjawala & Co., AOR Ms. Sheena Taqui, Adv. Mr. Kshitij Vaibhav, Adv. Mr. Shiv Vinayak Gupta, Adv. Ms. Bina Gupta, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani,Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Soumya Singh, Adv. Mr. Raghvendra Shukla, Adv. Mr. Praveen Swarup, AOR Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Mahendra K. Ghelani, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. M/s. K.J.John & Co., AOR Mr. Rupesh Kumar, AOR Mr. Rajeev Sharma, Adv. Ms. Neelam Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. Mr. Alekshendra Sharma, Adv. Mr. Pravesh Bahuguna, Adv. Mr. Subhodh Patil,AOR Mr. Ved Jain, Adv. Ms. Umang Luthra, Adv. 11 Mr. Ajay R. Singh, Adv. Mr. Mahesh Kumar, Adv. Mr. Suushant Yadav, Adv. Mr. Leela Dhar Prajapat, Adv. Ms. V.D. Khanna, Adv. M/s. VMZ Chambers, AOR Mr. Mayank Nagi, Adv. Mr. Pulkit Verma, Adv. Mr. Shekhar Prit Jha, AOR Ms. Kavita Jha, AOR Mr. Anant Mann, Adv. Ms. Kavita Jha, AOR Mr. Vaibhav Kulkarni, Adv. Ms. Arati Agarwal, Adv. Mr. Alok Kumar, Adv. Mr. Vikas Mehta, AOR Mr. Kushal Sarkar, Adv. Mr. Sameer Rohatgi, Adv. Ms. Ranjeeta Rohatgi, AOR Mr. Abhimanyu Jhamba, Adv. Mr. Ashish Jhamb, Adv. Ms. R.A. Thonpinao Thangal, Adv. Mr. Samir Ali Khan, AOR Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. M/s. Gagrat & Co., AOR Mr. Pawan Shree Agrawal, AOR Ms. Abhipsa Anamika, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. M. P. Vinod, AOR Mr. Sunny Choudhary, AOR Mr. Bhargava V. Desai, AOR UPON hearing counsel Court made following ORDER Learned counsel appearing for Revenue Department prays for de-tagging of cases (C.A. Nos.652/2016, 5590/2017, 6744/2018, 7600/2019, SLP 12 (C) Nos. 5254-5265/2016, 23329/2018,29835/2018, 21330/2019, 487/2020 and Diary No.42868/2019, referred to in Annexure-A of I.A. No.103501/2020 in C.A. No.14702/2015) from rest of group of matters and also proposes to treat Special Leave Petition (C) No.8091 of 2016 as leading case. As paper-books of aforesaid cases, mentioned in Annexure-A of I.A. No.103501/2020, are not available for ready reference, Registry is directed to list these matters along with applications for de-tagging and other connected cases on 26th February, 2021 and also treat Special Leave Petition (C) No.8091 of 2016 as leading case on future dates. I.A. No. 103501/2020 in C.A. No.14702/2015 Mr. Preetesh Kapur, learned counsel appearing for respondent-assessee in Civil Appeal No.14702/2015 has no objection for de-tagging this matter from rest of matters. Application for de-tagging is allowed. CIVIL APPEAL NOS.6419/2016 5472/2016, 6413/2016, 6414/2016, 6416/2016, 6417/2016, 6418/2016, 18271/2017, 18501/2017, 10667/2018, SLP(C) NOS.3169/2018, 16984/2018, 18262/2018, 19179/2018, 21727/2018, 22079/2018, 24100/2018, 25216/2018, 27752/2018, DIARY NOS.41198/2017,7057/2018, 8217/2018, 8612/2018, 14894/2018, 18411/2018, 727/2019, 23931/2019 AND 21848/2020 aforesaid cases are disposed of in terms of signed order. Pending applications also stand disposed of. 13 SLP(C)No.16471/2018 Ms. Kavita Jha, learned counsel appearing for petitioner, submits that petitioner has been advised to explore remedy under provisions of Direct Tax Vivad Se Vishwas Act, 2020 for settlement of disputed tax involved in present petition and has also filed application seeking permission to withdraw special leave petition with liberty to revive petition, if need arises. Accordingly, this petition and pending applications are disposed of as withdrawn with aforesaid liberty. All questions raised in this petition are left open. I.A. No.120779 OF 2020 is allowed accordingly. (NEETU KHAJURIA) (VIDYA NEGI) COURT MASTER COURT MASTER (Signed order is placed on file.) Commissioner of Income-tax, Central-II v. Kusum Gupta