Alcatel-Lucent Usa Inc. Through Mr. Nitin Gupta Authorized Signatory vs. Assistant Director Of Income Tax

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.1315-1321 OF 2016

ALCATEL-LUCENT BELL NV Appellant(s)

Versus

ASSISTANT DIRECTOR OF INCOME TAX Respondent(s)

WITH

C.A No.9136/2017

O R D E R

According to the learned counsel, the tax effect is less than Rs.Two Crores in:

(I) C.A Nos.1315-1321/2016 &

(II) C.A.No.9136/2017

In view of CBDT Circular dated 8.8.2019, we see no reason to interfere in aforesaid appeals, which are accordingly dismissed. No costs.

........................J. (UDAY UMESH LALIT)

.......................J. (VINEET SARAN)

ITEM NO.58	COURT NO.6	SECTION XIV-A
S U P R E M E	C O U R T<br>O F<br>RECORD OF PROCEEDINGS	I N D I A
Civil Appeal<br>No(s).<br>1262/2016
DIRECTOR OF I.T NEW DELHI		Appellant(s)
	VERSUS
M/S MITSUBHISHI CORP.		Respondent(s)
WITH<br>C.A. No. 1256/2016 (X)
C.A. No. 1268/2016 (XIV-A)
C.A. No. 1373/2016 (XIV-A)
C.A. No. 1271/2016 (III)
C.A. No. 1376/2016 (XIV-A)
C.A. No. 1272/2016 (XIV-A)
C.A. No. 1289/2016 (XIV-A)
C.A. No. 1370/2016 (XIV-A)
C.A. No. 1372/2016 (XIV-A)
C.A. No. 1382/2016 (XIV-A)
C.A. No. 576-577/2012 (XIV-A)
C.A. No. 578-585/2012 (XIV-A)
SLP(C) No. 16137-16138/2012 (IX)
C.A. No. 3886/2014 (XIV-A)
C.A. No. 3884/2014 (XIV-A)
C.A. No. 3883/2014 (XIV-A)
C.A. No. 1295-1299/2016 (XIV-A)<br>( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA<br>1/2014

IA No. 1/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

• C.A. No. 1301/2016 (III)
• C.A. No. 1303-1307/2016 (XIV-A)
• C.A. No. 1311-1312/2016 (XIV-A)
• C.A. No. 1338-1341/2016 (XIV-A)
• C.A. No. 1323/2016 (XIV-A)
• C.A. No. 1324/2016 (XIV-A)
• C.A. No. 1315-1321/2016 (XIV-A)
• C.A. No. 1325/2016 (XIV-A)
• C.A. No. 1326-1331/2016 (XIV-A)
• C.A. No. 1322/2016 (XIV-A)
• C.A. No. 1342/2016 (XIV-A)
• C.A. No. 1314/2016 (XIV-A)
• C.A. No. 1310/2016 (XIV-A)
• C.A. No. 1344/2016 (XIV-A)
• C.A. No. 1395/2016 (XIV-A)
• C.A. No. 1369/2016 (XIV-A)
• C.A. No. 1391/2016 (XIV-A)
• C.A. No. 176/2016 (III)
• C.A. No. 7330/2016 (III)

C.A. No. 9136/2017 (XVI) (FOR ADMISSION and I.R. and IA No.49697/2017-CONDONATION OF DELAY IN FILING and IA No.49698/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 26610/2017 (XIV) (FOR ADMISSION and I.R. and IA No.91875/2017-CONDONATION OF DELAY IN FILING)

SLP(C) No. 21415/2018 (XIV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 102906/2018 IA No. 102906/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 37883/2018 (XIV) (IA No. 150467/2019 - APPROPRIATE ORDERS/DIRECTIONS IA No. 160124/2018 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29895/2018 (XIV) (FOR ADMISSION and I.R. and IA No.151848/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 33484/2018 (XIV) (FOR ADMISSION and I.R. and IA No.176443/2018-CONDONATION OF DELAY IN FILING and IA No.176444/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 64/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.180261/2018-CONDONATION OF DELAY IN FILING) C.A. No. 655/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.185074/2018-CONDONATION OF DELAY IN FILING and IA No.185075/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1793/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.26468/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 24896/2019 (X) Diary No(s). 42745/2019 (IX) (IA No. 197795/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 915/2020 (IX) (FOR ADMISSION and I.R. and IA No.392/2020-CONDONATION OF DELAY IN FILING) Date : 06-03-2020 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For parties: Mr. K.M. Nataraj, ASG Ms. Manish Pushkarna, Adv. Mr. Kumar Shashank, Adv. Mrs. Anil Katiyar, AOR Mr. M. Yogesh Kanna, AOR Mr. Sprash Bhargava, Adv. Mr. Vipin Upadhyay, Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Vinayak Mathur, Adv Mr. Kishore Kunal, Adv.

Mr. S. Gurukrishna Kumar, Adv. Mr. K. Parameshwar, Adv. Mr.M.V. Mumunda, Adv. Mr. A.T.M. Ranga Ramanujam, Sr. Adv. Mr. Anu Gupta, Adv. Ms. Gauri Karuna Das Mohandi, Adv. Mr. Pawan Kumar Sharma, Adv. Mr. Ali Jethmalani, adv. Mr. Anuj Yadav, Adv. Mr.Shanthkumar V. Mahale, Adv. Mr. Syed Faizan Ali, Adv. Mr. Rajesh Mahale, AOR Mr. Ambhoj Kr.Singh, AOR Mr. C. S. Agarwal, Sr. Adv. Mr. Bhargava V. Desai, Adv Mr. Uma Shankar, Adv. Ms. Aditi Diwan, Adv. Mr. TVS Raghavendra Sreyas, AOR Ms. Gayatri Gulati, Adv. Mr. Naveen Hagde, Adv. Ms. Kavita Jha, AOR Ms. Devika Jain,Adv. Mr. Aarohi Bhalla, Adv. Mr. Devesh Kr. Diwakar, Adv. Ms. Sujata Kurudkar, AOR Mr. Nageswar Rao, Adv. Mr. Sandeep S. Karhail, Adv. Mr. Pukhrambam Ramesh Kr., AOR Ms. Anupama Ngangom, Adv. Mr. Karun Sharma, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. V.N.Raghupathy, Adv. Mr. Manendra Pal Gupta, Adv. Mr. Sachit Jolly, Adv. Ms. Vijayalakshmi Menon, Adv. Mr. Vasydevab G., Adv. Mr. Anuradha Dutt, Adv. Ms. Fereshte D. Sethna, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv.

Mr. Sidharth Kanwar, Adv. Ms. Soumya Singh, Adv. Mr. Sanat Kapoor, Adv. Mr. Praveen Swaroop, AOR Mr. Sumit Lalchandani, Adv. Mr. B. V. Balaram Das, AOR Mr. Ashwarya Sinha, AOR Mr. Mayank Nagi, Adv. Mr.Tarun Singh, Adv Mr. Pulkit Verma, Adv. Ms. Mahua Kalra, AOR Mr. Kamal Mohan Gupta, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Bhargava V. Desai, AOR Mr. Percy J. Pardiwall, Sr. Adv. Mr. Niraj Sheth, Adv. Mr. Rustom B. Hathikhanawala, AOR Mr. Pukhrambam Ramesh Kumar, AOR

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

C.A Nos.1315-1321/2016 & 9136/2017 are dismissed in terms of the signed order.

SLP(C) No. 16137-16138/2012 (Item 53.13)

The tax effect in the present matter being less than two crores, in view of the CBDT Circular dated 8.8.2019, we see no reason to interfere. The special leave petitions are dismissed.

Pending applications, if any, stand disposed of.

List rest of the matters on 19.3.2020.

(INDU MARWAH) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file)

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