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Commissioner Of Income Tax v. M/s. Vasisth Chay Vyapar Ltd

Commissioner Of Income Tax v. M/s. Vasisth Chay Vyapar Ltd

(Supreme Court Of India)

CIVIL APPEAL NO. 5811 OF 2012 | 13-12-2017

1. Leave granted.

2. Having gone through the impugned judgment in the aforesaid appeals, we are of the view that the consideration of the question has been given a full and meaningful reasoning and we agree with the same.

3. As a result, all the aforesaid appeals are dismissed.

4. However, in Civil Appeal No. 998 of 2013 and SLP(C) No. 28678-28682 of 2017, learned counsel appearing for the appellant state that there is an error apparent in the judgment as the facts are similar to the facts of all other cases whereas the High Court has segregated his case and stated that his facts are different. We record the statement and permit the appellant to file a review petition before the High Court. However, if such a review petition is filed within a period of four weeks from today, the same shall be disposed of on merits.

Advocate List
  • For Appellant(s) Mr. K.Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Gargi Khanna, Adv. Mr. M.A.Haseeb, Adv. Mrs. Anil Katiyar, AOR Mr. B. V. Balaram Das, AOR Mr. Ajay Vohra, Sr. Adv. Mr. Vaibhav Kulkarni, adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Jasmeet Singh, AOR Mr. Gagan Kumar, Adv. Md. Disha Kapoor, Adv.
  • For Respondent(s) Mr. Ajay Vohra, Sr. Adv. Mr. Vaibhav Kulkarni, adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Ms. Kavita Jha, AOR Mr. Rajat Navet, Adv. Mr. Pradeep Kumar Bakshi, AOR Mr. Sachit Jolly, Adv. Ms. Vijay Lakshmi Menon, Adv. Mr. Tushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Vinay Navare, Adv. Ms. Gwan Kartika, Adv. Ms. Abha R. Sharma, AOR Mrs. Anil Katiyar, AOR
Bench
  • HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
  • HON'BLE MR. JUSTICE NAVIN SINHA
Eq Citations
  • (2018) 301 CTR SC 263
  • [2018] 253 TAXMAN 401 (SC)
  • [2019] 410 ITR 244 (SC)
  • (2019) 13 SCC 747
  • LQ/SC/2017/1837
Head Note

Constitution of India — Art. 136 — SLPs against orders of High Court — Leave granted — Impugned judgment of High Court, held, has been given a full and meaningful reasoning — Appeals dismissed — However, in one case, appellant permitted to file a review petition before High Court