Principal Commissioner Of Income Tax 3 vs. New India Assurance Co. Ltd

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Civil Appeal No(s). 7210/2012

KOTAK MAHINDRA BANK LTD. Appellant(s)

VERSUS

THE COMMISSIONER OF INCOME TAX & ANR. Respondent(s)

(IA No. 31731/2021 - APPLICATION FOR PERMISSION IA No. 103510/2020 - APPLICATION FOR TAGGING/DETAGGING)

WITH C.A. Nos. 4952/2015, 4951/2015, 5710/2015, 5712/2015, 5711/2015, 5713/2015, 5714/2015, 5715/2015, 5716/2015, 654/201 10217/2016, 9800/2018

C.A. No. 519/2021 (IA No.104899/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 9101/2022 (IA No.175563/2022-CONDONATION OF DELAY IN FILING and IA No.175564/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 5709/2015

Diary No(s). 18595/2017 (IA No. 44374/2020 - APPLICATION FOR PERMISSION IA No. 53991/2017 - CONDONATION OF DELAY IN FILING IA No. 53995/2017 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 33021/2017 (IA No. 44365/2020 - APPLICATION FOR PERMISSION)

SLP(C) No. 23678/2017

C.A. No. 2916/2018

SLP(C) No. 11607/2018

C.A. No. 7580/2019

C.A. No. 7663/2019 (IA No. 75918/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Digitally signed by Anita Malhotra Date: 2023.12.16 13:16:59 IST Reason: Signature Not Verified

C.A. Nos. 8326/2018, 10666/2018

SLP(C) No. 28445/2018 (IA No. 44343/2020 - APPLICATION FOR PERMISSION)

C.A. Nos.5259/2019, 8177/2019, 8943/2019

C.A. No. 522/2021 (FOR ADMISSION and I.R..)

C.A. No. 11337/2018

SLP(C) No. 5816/2019 (IA No. 44329/2020 - APPLICATION FOR PERMISSION)

SLP(C) No. 32931/2018 (IA No. 44354/2020 - APPLICATION FOR PERMISSION)

C.A. Nos. 5260/2019, 5837/2019, 5838/2019, 7588/2019, 7682/2019, 7683/2019, 7684/2019, 7685/2019, 7686/2019, 7687/2019, 7688/2019

SLP(C) No. 27442/2019

C.A. Nos.7801/2019, 8178/2019

SLP(C) No. 29308/2019

C.A. No. 813-816/2020

C.A. No. 1427-1428/2020 (FOR ADMISSION and I.R. and IA No.16340/2020-CONDONATION OF DELAY IN FILING and IA No.16342/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 1795-1798/2020

SLP(C) No. 13978/2020 (FOR ADMISSION and I.R. and IA No.65046/2020-CONDONATION OF DELAY IN FILING and IA No.65047/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 7681/2019

SLP(C) No. 7349/2020

SLP(C) No. 3425/2021 (IA No. 34101/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 2101-2102/2020

C.A. No. 2429-2430/2020 (FOR ADMISSION and I.R. and IA No.42932/2020-CONDONATION OF DELAY IN FILING and IA No.42935/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3570-3572/2020 (IA No.76005/2020-CONDONATION OF DELAY IN FILING and IA No.76006/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 13115/2020 (IA No.86582/2020-CONDONATION OF DELAY IN FILING and IA No.86583/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4133/2020 (I.A. Nos. 16280, 16294, 16270 & 16286/2021 in C.A. No.4133, 4134, 4135 & 4140/2020 (Application for permission to file amendment of Cause Title.) IA No. 16280/2021 - APPLICATION FOR PERMISSION) C.A. No. 4134/2020 (I.A. No. 16294/2021 (Application for permission to amendment of Cause Title) IA No. 16294/2021 - APPLICATION FOR PERMISSION) SLP(C) No. 12449/2020 (FOR ADMISSION and I.R.) C.A. No. 4135/2020 (I.A. No. 16270/2021 (Application for permission to amendment of Cause Title IA No. 16270/2021 - APPLICATION FOR PERMISSION) SLP(C) No. 15565/2020 (FOR ADMISSION and I.R..) SLP(C) No. 669/2021 (FOR ADMISSION and I.R.) C.A. No. 521/2021 (FOR ADMISSION and I.R.) C.A. No. 296/2021 (FOR ADMISSION and I.R. and IA No.2075/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 952/2021 (IA No. 5678/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 520/2021 (IA No.3391/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 675/2021 (FOR ADMISSION and I.R.)

C.A. No. 2740-2741/2021 (IA No. 105497/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13668/2020 (IA No. 118046/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2734/2021 (FOR ADMISSION) C.A. No. 6426/2021 (FOR ADMISSION and I.R. and IA No.134705/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2738/2021 (FOR ADMISSION and I.R.) SLP(C) No. 2252/2021 (IA No. 17187/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2737/2021 (IA No. 7502/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6076/2021 (FOR ADMISSION and I.R.) C.A. No. 1145/2021 (FOR ADMISSION and I.R.) C.A. No. 4587/2021 (FOR ADMISSION and I.R.) SLP(C) No. 6754/2021 (FOR ADMISSION and I.R.) C.A. No. 4736/2021 (IA No. 65682/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2275/2021 (FOR ADMISSION and I.R.) C.A. No. 2465/2021 (IA No. 69571/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7733/2021 (IA No. 68704/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4670/2021 (IA No. 80915/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 4452/2021 (IA No. 78325/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11583/2021 (FOR ADMISSION and I.R.) C.A. No. 5131/2021 (FOR ADMISSION) C.A. No. 5780/2021 (FOR ADMISSION and I.R.) C.A. No. 7717/2021 (FOR ADMISSION and I.R. and IA No.150903/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 19907/2021 (FOR ADMISSION and I.R.) C.A. No. 7718/2021 (FOR ADMISSION and I.R. and IA No.148666/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2228/2022 (FOR ADMISSION and I.R. and IA No.26185/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1891/2022 (FOR ADMISSION) C.A. No. 2684/2022 (FOR ADMISSION and I.R.) SLP(C) No. 7699/2021 (FOR ADMISSION) C.A. No. 3074/202 (FOR ADMISSION and I.R. and IA No.41877/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8182/2022 (FOR ADMISSION and I.R.) C.A. No. 3491/2022 (IA No.45000/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6974/2022 (FOR ADMISSION and I.R.) C.A. No. 4701/2022 (FOR ADMISSION) C.A. No. 4741/2022 (FOR ADMISSION and I.R.) C.A. No. 4700/2022 (FOR ADMISSION and I.R.) C.A. No. 4702/2022 (FOR ADMISSION and I.R. and IA No.80210/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 5060/2022 (FOR ADMISSION and I.R.) C.A. No. 4728/2022 (FOR ADMISSION and I.R.) C.A. No. 5059/2022 (FOR ADMISSION and I.R.) C.A. No. 5061/2022 (FOR ADMISSION and I.R. and IA No.88811/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12676/2022 (FOR ADMISSION and I.R. and IA No.98839/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12674/2022 (FOR ADMISSION and I.R.) SLP(C) No. 18138/2022 (FOR ADMISSION and I.R. and IA No.120664/2022-CONDONATION OF DELAY IN FILING and IA No.120666/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8183/2022 (FOR ADMISSION and I.R. and IA No.140555/2022-CONDONATION OF DELAY IN FILING and IA No.140557/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21708/2022 (IA No.149187/2022-CONDONATION OF DELAY IN FILING and IA No.149188/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3834/2023 (IA No.24624/2023-CONDONATION OF DELAY IN FILING) C.A. No. 2827/2023 (FOR ADMISSION and I.R. and IA No.47518/2023-CONDONATION OF DELAY IN FILING and IA No.47516/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3178/2023 (FOR ADMISSION and I.R. and IA No.70393/2023-CONDONATION OF DELAY IN FILING and IA No.70394/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10024/2023 (FOR ADMISSION and I.R. and IA No.84551/2023-CONDONATION OF DELAY IN FILING and IA No.84555/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10023/2023 (FOR ADMISSION and I.R. and IA No.82977/2023-CONDONATION OF DELAY IN FILING and IA No.82979/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 5665-5666/2023 (FOR ADMISSION and I.R. and IA No.172907/2023-CONDONATION OF DELAY IN FILING and IA No.172908/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 9292/2016

Date : 13-12-2023 These matters were called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE PANKAJ MITHAL

For Appellant(s)

Mr. Percy Pardiwala, Sr. Adv. Mr. D. Bharat Kumar, Adv. Mr. Siddhartha Sinha, Adv. Mr. Aman Shukla, Adv. Mr. M. Chandrakanth Reddy, Adv. Ms. Ekta Swarup, Adv. Mr. Abhijit Sengupta, AOR Mr. Sanjay Jhanwar, Sr. Adv. Mr. Tarun Gupta, AOR Mr. Prakul Khurana, Adv. Mr. Rajat Sharma, Adv. Mr. Ankit Sareen, Adv. Mr. Yash Tandon, Adv. Mr. Gourav Asati, Adv. Mr. N Venkatraman, A.S.G. Mr. Sreekumar C.N., Adv. Mr. Alka Agarawal, Adv. Mrs. Anamika Agarwal, Adv. Mr. Shyam Gopal, Adv. Mr. Divyansh H Rathi, Adv. Mrs. Akansha Kaul, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Rupesh Kumar, Adv. Mr. Prahlad Singh, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Santosh Kumar, Adv. Mr. Rohit Verma,Adv. Mrs. Anil Katiyar, AOR

For Respondent(s)

• Mr. Percy Pardiwala, Sr. Adv.
• Mr. Nishant Thakkar,Adv.
• Mr. Pukhrambam Ramesh Kumar, AOR
• Mr. Karun Sharma,Adv.

Mr. Rajat Navet, Adv. Mr. Shashi Kant, Adv. Mr. Pradeep Kumar Bakshi, AOR Mr. K.Parameshwar, AOR Mr. Mv Mukunda, Adv. Ms. Arti Gupta, Adv. Ms. Kanti, Adv. Mr. Chinmay Kalgaonkar, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Surya Narayan,Sr.Adv. Mr. Abhimanyu Verma,Adv. Ms. Hetu Arora Sethi, AOR Ms. Lalit Mohini Bhat,Adv. Mr. N Venkatraman, A.S.G. Mr. Sreekumar C.N., Adv. Mr. Alka Agarawal, Adv. Mrs. Anamika Agarwal, Adv. Mr. Shyam Gopal, Adv. Mr. Divyansh H Rathi, Adv. Mrs. Akansha Kaul, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Rupesh Kumar, Adv. Mr. Prahlad Singh, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Santosh Kumar, Adv. Mr. Rohit Verma,Adv. Mr. Badri Prasad Singh, AOR Mr. Gopal Jha, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Abhishek Ananad, Adv. Ms. Unnimaya S, Adv. Mr. Shreyash Kumar, Adv. For M/S. K J John And Co, AOR Ms. Mahua Kalra, AOR Mr. Mayank Nagi, Adv. Ms. Husnal Nagi, Adv. Mr. Tarun Singh, Adv. Mr. Percy J Pardiwalla, Sr. Adv. Mr. Rustom B. Hathikhanawala, AOR Mr. Ved Kumar Jain,Adv. Mr. Nischay K.,Adv. Mr. Animesh Tripathi,Adv. Mr. Subodh S. Patil, AOR Mr. K. V. Mohan, AOR Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. Rajiv Tyagi, AOR Mr. Rohit Gupta, Adv. Mr. Rahul Tyagi, Adv. Mr. Kunal Verma, AOR Mrs.Yugandhara Pawar Jha,Adv. Mr. Ashwin Kumar Nair,Adv. Ms. Lavanya Dhawan,Adv. Mr. Ritik Gupta,Adv. Mr. S.K.Bagaria, Sr. Adv. Mr. Sanjay Kapur, AOR Mr. Surya Prakash, Adv. Mr. Arjun Bhatia, Adv. Ms. Mahima Kapur, Adv. Mr. Preetesh Kapur, Sr. Adv. Mr. Senthil Jagadeesan, AOR Mr. Rajeev K Panday, Adv. Mr. Rajeev Maheshwaranand Roy, AOR Mr. P. Srinivasan, Adv. Mr. Neeraj Jain,Adv. Ms. Kavita Jha,Adv. Mr. Aniket D.Agrawal,Adv. Mr. Abhisek Singhvi, AOR UPON hearing the counsel the Court made the following O R D E R List on 7th February, 2024.

(ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER