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)

[FOR DIRECTIONS] [TOP OF THE BOARD]

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

WITH

C.A. No. 4952/2015 (IV-A)

C.A. No. 5710/2015 (IV-A)

C.A. No. 5711/2015 (IV-A)

C.A. No. 9800/2018 (III)

C.A. No. 9101/2022 (XVI) (IA No.175564/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

C.A. No. 4951/2015 (IV-A)

C.A. No. 5712/2015 (IV-A)

C.A. No. 5713/2015 (IV-A)

C.A. No. 5714/2015 (IV-A)

C.A. No. 5715/2015 (IV-A)

C.A. No. 5716/2015 (IV-A)

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

C.A. No. 5709/2015 (IV-A)
  C.A. No. 654/2016 (IV-A)
  C.A. No. 10217/2016 (XIV-A)
Digitally signed by
ASHISH KONDLE
Date: 2024.05.04
13:52:40 IST
Reason:
Signature Not Verified

Diary No(s). 18595/2017 (XIV) (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. 23678/2017 (XIV) C.A. No. 5259/2019 (IV-A) C.A. No. 8177/2019 (III) SLP(C) No. 33021/2017 (XIV) (IA No. 44365/2020 - APPLICATION FOR PERMISSION) C.A. No. 2916/2018 (XIV-A) SLP(C) No. 11607/2018 (XIV) C.A. No. 7580/2019 (XIV-A) C.A. No. 7663/2019 (XIV-A) (IA No. 75918/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8326/2018 (III) C.A. No. 10666/2018 (III) SLP(C) No. 28445/2018 (XIV) (IA No. 44343/2020 - APPLICATION FOR PERMISSION) C.A. No. 11337/2018 (III) SLP(C) No. 5816/2019 (XIV) (IA No. 44329/2020 - APPLICATION FOR PERMISSION) SLP(C) No. 32931/2018 (XIV) (IA No. 44354/2020 - APPLICATION FOR PERMISSION) C.A. No. 8943/2019 (III) C.A. No. 5260/2019 (IV-A) C.A. No. 5837/2019 (IV-A) C.A. No. 5838/2019 (IV-A) C.A. No. 7588/2019 (XIV-A) C.A. No. 7685/2019 (XII) C.A. No. 7683/2019 (XII) C.A. No. 7684/2019 (XII)

C.A. No. 7687/2019 (XII) C.A. No. 7688/2019 (XII) SLP(C) No. 27442/2019 (XII) C.A. No. 7801/2019 (III) C.A. No. 8178/2019 (III) SLP(C) No. 29308/2019 (IX) C.A. No. 813-816/2020 (XII) C.A. No. 1427-1428/2020 (XII) (IA No.16342/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13978/2020 (IX) (IA No.65047/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7681/2019 (XII) C.A. No. 1795-1798/2020 (XII) SLP(C) No. 7349/2020 (IX) C.A. No. 2101-2102/2020 (XII) C.A. No. 2429-2430/2020 (XII) (IA No.42935/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3570-3572/2020 (XII) (IA No.76006/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 13115/2020 (XI-A) (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 (IV-A) (IA NO.16280/2021 - APPLICATION FOR PERMISSION) C.A. No. 4134/2020 (IV-A) (IA No. 16294/2021 - APPLICATION FOR PERMISSION) SLP(C) No. 12449/2020 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 4135/2020 (IV-A) (IA No. 16270/2021 - APPLICATION FOR PERMISSION)

SLP(C) No. 3425/2021 (IX) (IA No. 34101/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15565/2020 (IV-A) (FOR ADMISSION and I.R..) SLP(C) No. 669/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 521/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 296/2021 (IV-A) (FOR ADMISSION and I.R. and IA No.2075/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 952/2021 (IX) (IA No. 5678/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 520/2021 (IV-A) (IA No.3391/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 675/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 1145/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 6754/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 13668/2020 (IV-A) (IA No. 118046/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2734/2021 (IV-A) (FOR ADMISSION) C.A. No. 2738/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 2252/2021 (IV-A) (IA No. 17187/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2737/2021 (IV-A) (IA No. 7502/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 6076/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 2275/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 7733/2021 (IV-A) (IA No. 68704/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 2740-2741/2021 (XII) (IA No. 105497/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4587/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 2465/2021 (IV-A) (IA No. 69571/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4670/2021 (IV-A) (IA No. 80915/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4452/2021 (IV-A) (IA No. 78325/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 6426/2021 (IV-A) (FOR ADMISSION and I.R. and IA No.134705/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4736/2021 (IV-A) (IA No. 65682/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11583/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 5131/2021 (IV-A) (FOR ADMISSION) C.A. No. 5780/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 7717/2021 (IV-A) (FOR ADMISSION and I.R. and IA No.150903/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 7718/2021 (IV-A) (FOR ADMISSION and I.R. and IA No.148666/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 19907/2021 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 2228/2022 (IV-A) (FOR ADMISSION and I.R. and IA No.26185/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1891/2022 (IV-A) (FOR ADMISSION) C.A. No. 2684/2022 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 3074/2022 (IV-A) (FOR ADMISSION and I.R. and IA No.41877/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3491/2022 (IV-A) (IA No.45000/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6974/2022 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 12676/2022 (IX) (FOR ADMISSION and I.R. and IA No.98839/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4701/2022 (IV-A) (FOR ADMISSION) C.A. No. 4741/2022 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 4700/2022 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 4702/2022 (IV-A) (FOR ADMISSION and I.R. and IA No.80210/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 5060/2022 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 4728/2022 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 5059/2022 (IV-A) (FOR ADMISSION and I.R.) C.A. No. 5061/2022 (IV-A) (FOR ADMISSION and I.R. and IA No.88811/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 12674/2022 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 9292/2016 (XII-A) SLP(C) No. 7699/2021 (IV-A) (FOR ADMISSION) C.A. No. 8182/2022 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 18138/2022 (IX) (IA No.120666/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8183/2022 (III) (IA No.140557/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21708/2022 (IX) (IA No.149188/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3834/2023 (IX) C.A. No. 2827/2023 (III) (IA No.47516/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3178/2023 (III) (IA No.70394/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10024/2023 (IX) (IA No.84555/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10023/2023 (IX) (IA No.82979/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 5665-5666/2023 (IV-A) (IA No.172908/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 258/2024 (IV-A) SLP(C) No. 462/2024 (IX) SLP(C) No. 463/2024 (IX) SLP(C) No. 2768/2024 (IX)

(IA No.16149/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 5200/2024 (IX) (IA No.40889/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6269/2024 (IV-A) (IA No.44725/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 02-05-2024 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. Raj Bahadur Yadav, AOR Mr. Sreekumar Cn, Adv. Mr. Alka Agarawal, 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. For Respondent(s) Mr. Percy Pardiwala, Sr. Adv. Mr. Pukhrambam Ramesh Kumar, AOR Mr. Karun Sharma, Adv. Ms. Anupama Ngangom, Adv. Ms. Rajkumari Divyasana, Adv. Mr. Rajat Navet, Adv. Mr. Pradeep Kumar Bakshi, AOR

Ms. Hetu Arora Sethi, AOR Mr. Raj Bahadur Yadav, AOR 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. Sandeep Bagmar, Adv. Mr. Shreyash Kumar, Adv. M/S. K J John And Co, AOR Ms. Mahua Kalra, AOR Mr. Mayank Nagi, Adv. Mr. Tarun Singh, Adv. Mr. F V Irani, Adv. Mr. Rustom B. Hathikhanawala, AOR Mr. K.V. Mohan, AOR Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Preetesh Kapur, Sr. Adv. Ms. Mrinal Kanwar, AOR Mr. Vibhav, Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. Rajiv Tyagi, AOR Mr. Rohit Gupta, Adv. Mr. Rahul Tyagi, Adv. Mr. Kunal Verma, AOR Mr. Shivraj Pawar, 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. Mrs. Shubhra Kapur, Adv.

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Mr. K. Parameshwar, AOR Mr. M.V. Mukunda, Adv. Ms. Kanti, Adv. Mr. Chinmay Kalgaonkar, Adv. Ms. Raji Gururaj, Adv. Mr. Rajeev K Panday, Adv. Mr. Rajeev Maheshwaranand Roy, AOR Mr. Ved Jain, Adv. Mr. Nischay Kantoor, Adv. Mr. Animesh Tripathi, Adv. Ms. Sonia Dodeja, Adv. Mr. Subodh S. Patil, AOR Mr. S Vasudevan, Adv. Mr. Aman Vaid, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Neeraj Jain, Sr. Adv. Mr. Aniket D. Agarwal, Adv. Mr. Abhishek Singh, Adv. Ms. Kavita Jha, AOR

UPON hearing the counsel the Court made the following O R D E R

The learned senior counsel appearing for the Revenue has placed on record a chart (marked as C-1 for identification) dividing the cases into six categories. To begin with, we will take up the cases covered by Category I for hearing. For that purpose, the cases covered by Category I shall be listed on 28th August, 2024. The Advocates-on-Record for the parties in Civil Appeal No.7210/2012 are appointed as Nodal Counsel who will prepare a common compilation with the consent of the learned counsel appearing for the respective parties in all the cases in Category I.

We permit the learned senior counsel appearing for the Revenue to file written submissions. We also permit the learned counsel appearing for the Assessees to file written submissions, not exceeding five pages. The Nodal Counsel shall prepare a common compilation of the decisions relied upon by the rival parties.

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The common agreed compilation and the written submissions shall be filed by 20th August, 2024.

(ASHISH KONDLE) (AVGV RAMU)

COURT MASTER (SH) COURT MASTER (NSH)