Finance Department Government Of India Secretary Union Of India vs. Piyushbhai Chaturbhai Patel

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

Petition(s) for Special Leave to Appeal (C) No(s). 24362-24363/2013

(Arising out of impugned final judgment and order dated 03-09-2012 in GA No. 2029/2012 03-09-2012 in ITAT No. 175/2012 passed by the High Court At Calcutta)

COMMISSIONER OF INCOME TAX KOLKATA XII Petitioner(s)

VERSUS

M/S CALCUTTA EXPORT COMPANY Respondent(s)

WITH

SLP(C) No. 17567/2016 (XII-A) SLP(C) No. 9904/2015 (XV) SLP(C) No. 19169/2015 (IV-A) T.C.(C) No. 102/2015 (XVI -A) SLP(C) No. 28514/2015 (XV) (service not complete.) SLP(C) No. 28447/2015 (III) (TO BE LISTED ALONGWITH CONNECTED MATTER) SLP(C) No. 13854/2016 (IV-A) SLP(C) No. 16454/2016 (III) S.L.P.(C)...CC No. 11917/2016 (IV-A) S.L.P.(C)...CC No. 12371/2016 (IX) SLP(C) No. 23676/2016 (XV) SLP(C) No. 26173/2016 (III) SLP(C) No. 6277/2017 (XV) (service not complete.) SLP(C) No. 29859/2017 (III) (IA No.105350/2017-CONDONATION OF DELAY IN FILING and IA No.105353/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.105351/2017-CONDONATION OF DELAY IN REFILING) Diary No(s). 18542/2017 (III) (FOR CONDONATION OF DELAY IN FILING ON IA 58874/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 58875/2017) Diary No(s). 18576/2017 (III) (IA FOR CONDONATION OF DELAY IN FILING ON IA 52655/2017 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 52658/2017) SLP(C) No. 23488/2017 (III) (IA No.59103/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 19747/2017 (III) SLP(C) No. 19751/2017 (III) SLP(C) No. 19726/2017 (III) Diary No(s). 20508/2017 (III) (FOR CONDONATION OF DELAY IN FILING ON IA 69748/2017) SLP(C) No. 23081/2017 (III) (IA No.77540/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 22584/2017 (III) (FOR ADMISSION and I.R. and IA No.76757/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 23489/2017 (III) SLP(C) No. 23054/2017 (XIV) (IA No.77838/2017-CONDONATION OF DELAY IN FILING and IA No.77841/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 29789/2017 (III) ( IA No.105195/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 29867/2017 (III) (FOR ADMISSION and I.R. and IA No.106008/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 29852/2017 (III) ( IA No.105478/2017-CONDONATION OF DELAY IN FILING)

SLP(C) No. 30953/2017 (III) ( IA No.112184/2017-CONDONATION OF DELAY IN FILING and IA No.112191/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.112186/2017-CONDONATION OF DELAY IN REFILING) SLP(C) No. 29872/2017 (III) (FOR ADMISSION and I.R. and IA No.107400/2017-CONDONATION OF DELAY IN FILING and IA No.107405/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 29855/2017 (III) ( IA No.107218/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 29874/2017 (III) ([TO BE TAKEN UP ALONGWITH ITEM NO. 9 I.E. D.NO.29950/2017]) SLP(C) No. 32190/2017 (III) (FOR ADMISSION and I.R. and IA No.118259/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 30336/2017 (III) ( IA No.110677/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 32887/2017 (III) ( IA No.120242/2017-CONDONATION OF DELAY IN FILING and IA No.120243/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 32991/2017 (III) (FOR ADMISSION and I.R. and IA No.122711/2017-CONDONATION OF DELAY IN FILING) Date : 05-12-2017 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. S. Wasim A. Qadri, Adv. Mr. D.L. Chidanand, Adv. Mr. H. R. Rao, Adv. Ms. Sadhna Sandhu, Adv. Mrs. Anil Katiyar, AOR Ms. Pritha Srikumar, AOR Ms. Arunima Kedia, Adv. For Respondent(s) Mr. R.P. Bhat, Sr.Adv. Ms. Anushree Prashit Kapadia, Adv Ms. Priyanka Rathi, Adv. Mr. Santosh Paul,Adv Mr. Joseph Aristotle,Adv. Ms. Priya Aristotle, AOR Mr. Ashish yadav,Adv. Mr. Sreenath S.,Adv.

-4- Mr. Rajeev Saxena, Adv. Mr. Ashwani Kumar Dubey, AOR Mr. Ajay Choudhary, AOR Mr. Hiren Dasan, AOR Mr. Harish Dasan,Adv. Mr. Rahul Arya,Adv. Mr. Chand Qureshi,Adv. Mr. Trideep Pais,Adv. Mr. N.K. Verma, Adv. Mr. Gautam Narayan, AOR Mr. Puneet Jain,Adv. Ms. Christi Jain, AOR Mr. Abhinav Gupta,Adv. Mr. Harsh Jain,Adv. Mrs. Anil Katiyar, AOR Mr. Salil Kapoor,Adv. Ms. Sanai Kapoor,Adv. Ms. Soumya Singh,Adv. Ms. Ananya Kapoor,Adv. Mr. Sumit Lalchandani,Adv. Mr. Praveen Swarup, AOR Dr. Rakesh Gupta,Adv. Ms. Monika Ghai,Adv. Ms. Shyamalima Borah,Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Manisha T. Karia, AOR Ms. Nidhi Nagpal,Adv. Ms. Saumya, Adv. Mr. S.Mangal,Adv. Mr. Jay Savla, AOR Ms. Renuka Sahu,Adv. Mr. Prabhat Chaurasia,Adv. Ms. Manju Jetley, AOR Mr. Nikilesh Ramachandran, AOR Mr. Jai Wadhwa,Adv. Mr. Kashyap Kumar Dwivedi,Adv. Mr. Abhishek Anand Rai,Adv. Dr. Sushil Balwada, AOR

Mr. Lakshmeesh S. Kamakhi,Adv. Mr. Soheb Rahman,Adv. Mr. Ajit Sharma, AOR Mr. K. V. Mohan, AOR Mr. R.K. Raghavan,Adv. Mr. K.V. Balakrishnan,Adv.

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

We have heard learned counsel for the parties.

Hearing concluded.

Judgment reserved.

(KUSUM LATA SYAL) (CHANDER BALA) SENIOR PERSONAL ASSISTANT BRANCH OFFICER