Commissioner of Income-tax, New Delhi v. Eicher Goodearth Ltd
[Citation -2022-LL-0215-2]

Citation 2022-LL-0215-2
Appellant Name Commissioner of Income-tax, New Delhi
Respondent Name Eicher Goodearth Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 15/02/2022
Judgment View Judgment
Keyword Tags condonation of delay • low tax effect
Bot Summary: 8968 OF 2014 O R D E R In view of the Circular No. 17/2019 dated 8th August 2019 issued by the Department of Revenue, Ministry of of Finance, no adjudication is warranted in these appeals due to low tax effect. Accordingly, the Appeals are disposed of leaving the question of law open. 9102 OF 2012 8968 of 2014 The Appeals are disposed of due to low tax effect in view of the signed order. Pending applications, if any, also stand disposed of. The Petitions are disposed of due to low tax effect in view of the Circular No. 17/2019 dated 8th August 2019 issued by the Department of Revenue, Ministry of of Finance. He seeks permission of the Court to withdraw the Petitions. The Special Leave Petitions are dismissed as withdrawn.


1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No(s). 9102 OF 2012 COMMISSIONER OF INCOME TAX, NEW DELHI Appellant(s) VERSUS M/S EICHER GOODEARTH LTD. Respondent(s) with CIVIL APPEAL No(s). 8968 OF 2014 O R D E R In view of Circular No. 17/2019 (F. No. 279/Misc.142/2007-ITJ(Pt.) dated 8th August 2019 issued by Department of Revenue, Ministry of of Finance, no adjudication is warranted in these appeals due to low tax effect. Accordingly, Appeals are disposed of leaving question of law open. .J. ( S. ABDUL NAZEER) Signature Not Verified .J. Digitally signed by Anita Malhotra Date: 2022.02.17 ( KRISHNA MURARI) 16:39:40 IST Reason: NEW DELHI FEBRUARY 15, 2022 2 ITEM NO.6 COURT NO.7 SECTION XIV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 9102/2012 COMMISSIONER OF INCOME TAX, NEW DELHI Appellant(s) VERSUS M/S EICHER GOODEARTH LTD. Respondent(s) WITH C.A. No. 8968/2014 (XIV-A) SLP(C) No. 17500/2018 (XIV) SLP(C) No. 14944/2019 (III) (FOR ADMISSION and I.R. and IA No.90052/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8192/2020 (III) (FOR ADMISSION and I.R. and IA No.63898/2020-CONDONATION OF DELAY IN FILING. I.A. NO. 69087 OF 2021 (APPLICATION FOR DETAGGING ON BEHALF OF RESPONDENT INSTEAD OF APPLICATION FOR DIRECTION. IA No. 36475/2021 - APPLICATION FOR PERMISSION IA No. 69087/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 63898/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11015/2020 (IV-B) ( FOR EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT ON IA 68407/2020 IA No. 68407/2020 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Diary No(s). 8193/2020 (III) (FOR ADMISSION and I.R. and IA No.45701/2020-CONDONATION OF DELAY IN FILING. I.A. NO. 71682 OF 2021 IS APPLICATION FOR DE-TAGGING ON BEHALF OF RESPONDENT INSTEAD OF APPLICATION FOR DIRECTION. IA No. 36481/2021 - APPLICATION FOR PERMISSION IA No. 71682/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 45701/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 21311/2019 (XIV) Diary No(s). 24290/2018 (XIV) IA No. 26073/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 106529/2018 - CONDONATION OF DELAY IN FILING) 3 Date : 15-02-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. ABDUL NAZEER HON'BLE MR. JUSTICE KRISHNA MURARI For Appellant(s) Mr. Balbir Singh, ASG Mr. Arijit Prasad, Sr. Adv. Mr. Santosh Kumar, Adv. Ms. Monica Benjamikn, Adv.. Mr. Shyam Gopal, Adv. Mr. Chinmayee Chandera, Adv. Mr. Siddhant Kohli, Adv. Ms. Surbhi Singh, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Rajiv Saxena, Adv. Mr. Ashwani Kumar Dubey, AOR Ms. Sumangala Saxena, Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Bhargava V. Desai, AOR Mr. Utkarsh Vats, Adv. Mr. Arnav Kumar, Adv. Mr. Rajat Mittal, AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Shweta kabra, Adv. Ms. Prerna Singh, Adv. M/S. Khaitan & Co., AOR 4 UPON hearing counsel Court made following ORDER In CA. Nos. 9102 OF 2012 & 8968 of 2014 Appeals are disposed of due to low tax effect in view of signed order. Pending applications, if any, also stand disposed of. IN SLP ( C) No. 17500 of 2018, SLP(C ) No. 11015 of 2020 and D. No. 24290 of 2018 Delay condoned. Petitions are disposed of due to low tax effect in view of Circular No. 17/2019 (F. No. 279/Misc.142/2007- ITJ(Pt.) dated 8th August 2019 issued by Department of Revenue, Ministry of of Finance. Pending applications, if any, also stand disposed of. IN D. NOS. 8192 AND 8193 OF 2020 Mr. Balbir Singh, learned Additional solicitor General submits that matters have been settled under Vivad se Vishwas Scheme. Therefore, he seeks permission of Court to withdraw Petitions. Consequently, Special Leave Petitions are dismissed as withdrawn. 5 In SLP (C ) Nos. 14944 and 21311 of 2019 List tomorrow i.e. on 16.02.2022. (NEELAM GULATI) (RAM SUBHAG SINGH) ASTT. REGISTRAR-cum-PS BRANCH OFFICER (Signed order in CA. Nos. 9102 OF 2012 & 8968 of 2014 is placed on file) Commissioner of Income-tax, New Delhi v. Eicher Goodearth Ltd
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