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 AND IA No. 103510/2020 - APPLICATION FOR TAGGING/DETAGGING)

WITH

• C.A. No. 4952/2015
• C.A. No. 4951/2015
• C.A. No. 5710/2015
• C.A. No. 5712/2015
• C.A. No. 5711/2015
• C.A. No. 5713/2015
• C.A. No. 5714/2015
• C.A. No. 5715/2015
• C.A. No. 5716/2015
• C.A. No. 654/2016
• C.A. No. 10217/2016
• C.A. No. 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.175564/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 5709/2015 Digitally signed by ASHISH KONDLE

Date: 2024.02.09 18:44:56 IST Reason:

Signature Not Verified

Diary No(s). 18595/2017

(IA No. 44374/2020 - APPLICATION FOR PERMISSION, IA No. 53991/2017

- CONDONATION OF DELAY IN FILING AND 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) C.A. No. 8326/2018 C.A. No. 10666/2018 SLP(C) No. 28445/2018 (IA No. 44343/2020 - APPLICATION FOR PERMISSION) C.A. No. 5259/2019 C.A. No. 8177/2019 C.A. No. 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. No. 5260/2019 C.A. No. 5837/2019 C.A. No. 5838/2019 C.A. No. 7588/2019 C.A. No. 7682/2019 C.A. No. 7683/2019

C.A. No. 7684/2019

C.A. No. 7685/2019

C.A. No. 7686/2019

C.A. No. 7687/2019

C.A. No. 7688/2019

SLP(C) No. 27442/2019

C.A. No. 7801/2019

C.A. No. 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.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.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.42935/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 3570-3572/2020 (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.) C.A. No. 4134/2020 (IA No. 16294/2021 - APPLICATION FOR PERMISSION) SLP(C) No. 12449/2020 (FOR ADMISSION and I.R.) C.A. No. 4135/2020 (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. 3074/2022 (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.120666/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8183/2022 (FOR ADMISSION and I.R. and IA No.140557/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21708/2022 (IA No.149188/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3834/2023 C.A. No. 2827/2023 (FOR ADMISSION and I.R. 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.70394/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10024/2023 (FOR ADMISSION and I.R. 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.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.172908/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9292/2016 SLP(C) No. 258/2024 SLP(C) No. 462/2024 SLP(C) No. 463/2024 SLP(C) No. 2768/2024 (IA No.16149/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 07-02-2024 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Appellant(s) Mr. Farrokh V. Irani, Adv. Mr. D. Bharat Kumar, Adv. Mr. Siddhartha Sinha, Adv. Mr. Aman Shukla, Adv. Mr. M. Chandrakanth Reddy, Adv. Mr. Amit Kumar, Adv. Ms. Anu Priya Nisha Minz, Adv. Ms. Ekta Swarup, Adv. Mr. Abhijit Sengupta, AOR Mr. Tarun Gupta, AOR Mrs. Anil Katiyar, AOR Mr. Rupesh Kumar, Sr. Adv. Mr. Sreekumar CN, Adv. Mr. Alka Agrawal, Adv. Mrs. Anamika Agarwal, Adv. Mr. Shyam Gopal, Adv. Mr. Divyansh H Rathi, Adv. Mrs. Akansha Kaul, Adv. Mr. Prahlad Singh, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Santosh Kumar, Adv. Ms. B. Sunita Rao, Adv. Mr. Gunmaya S. Mann, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Rupesh Kumar, Sr. Adv. Mr. Shreekumar C.N., Adv. Mr. Divyansh H. Rathi, Adv. Mr. Santosh Kumar, Adv.

Mr. Rajan Kumar Chourasia, Adv. Ms. Anamika Agarwal, Adv. Ms. Alka Agarwal, Adv. Mr. Shyam Goel, Adv. Ms. Aakansha Kaul, Adv. Mr. Hemant Kumar, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Rajat Navet, Adv. Mr. Shashi Kant, Adv. Mr. Pradeep Kumar Bakshi, AOR Mr. Percy Pardiwala, Sr. Adv. Mr. Pukhrambam Ramesh Kumar, AOR Mr. Karun Sharma, Adv. Ms. Anupama Ngangom, Adv. Ms. Rajkumari Divyasana, Adv. Mr. K.V. Mohan, AOR Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Percy J. Pardiwalla, Sr. Adv. Mr. Rajiv Tyagi, AOR Mr. Rohit Gupta, Adv. Mr. Rahul Tyagi, Adv. Mr. Piyush Jha, Adv. Mr. Kunal Verma, AOR Mr. S.K. Bagaria, Sr. Adv. Mr. Sanjay Kapur, AOR Mr. Surya Prakash, Adv. Mr. Arjun Bhatia, Adv. Ms. Divya Singh Pundir, Adv. Ms. Mahima Kapur, Adv. Mr. Senthil Jagadeesan, AOR Mr. Rajeev K. Panday, Adv. Mr. Rajeev Maheshwaranand Roy, AOR Mr. P. Srinivasan, Adv. Mr. K. Parameshwar, AOR Mr. MV Mukunda, Adv. Ms. Arti Gupta, Adv. Ms. Kanti, Adv. Mr. Chinmay Kalgaonkar, Adv. Ms. Raji Gururaj, Adv. Ms. Charanya Lakshmikumaran, AOR

Mr. Suryanarayana, Sr. Adv. Ms. Sanya Tandon, Adv. Ms. Lalit Mohini Bhat, Adv. Ms. Hetu Arora Sethi, AOR Mr. T Suryanarayana, Sr. Adv. Mr. Badri Prasad Singh, AOR Mr. Farrokh V. Irani, Adv. Mr. D. Bharat Kumar, Adv. Mr. Siddhartha Sinha, Adv. Mr. Aman Shukla, Adv. Mr. Amit Kumar, Adv. Mr. M. Chandrakanth Reddy, Adv. Ms. Anu Priya Nisha Minz, Adv. Ms. Ekta Swarup, Adv. Mr. Gopal Jha, AOR Ms. Surekha Raman, Adv. Mr. Amarjit Singh Bedi, Adv. Mr. Abhishek Anand, Adv. Mr. Abhishek Ananad, Adv. Ms. Unnimaya S., Adv. Mr. Shreyash Kumar, Adv. 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. F V Irani, Adv. Mr. Rustom B. Hathikhanawala, AOR Mr. Ved Kumar Jain, Adv. Mr. Nischay Kantoor, Adv. Mr. Animesh Tripathi, Adv. Mr. Subodh S. Patil, AOR Mr. Neeraj Jain, Adv. Mr. Aniket D. Agrawal, Adv. Mr. Abhishek Singhvi, Adv. Ms. Kavita Jha, AOR Mr. Arijit Prasad, Sr. Adv. Mr. Deepak Kumar, Adv. Mr. Gurmeet Singh Makker, AOR UPON hearing the counsel the Court made the following O R D E R

There are 125 cases listed under this item. Some of the members of the Bar mentioned that certain cases are required to be de-tagged.

We direct the learned Advocates-on-Record for both the parties in Civil Appeal No.7210/2012 to do the exercise of preparing a chart showing the issues involved in each individual case. It goes without saying that the chart will be prepared by the learned Advocates after consulting the learned Advocates appearing in all the connected cases with a view to ensure that there is no dispute about the contents of the chart.

After the chart is prepared, we will pass further orders of de-tagging, if any, of certain cases and regarding filing of common compilation.

List on 21st March, 2024 for directions.

(ASHISH KONDLE) (AVGV RAMU)

COURT MASTER (SH) COURT MASTER (NSH)