(Kurian Joseph and R. Banumathi, JJ.)
C.I.T., Jammu & Anr. ______________________________ Appellant(s)
v.
M/s. Shree Balaji Alloys _____________________________ Respondent
Civil Appeal No. 10061 of 2011, decided on April 19, 2016
With
Civil Appeal No. 10666 of 2013, Civil Appeal No. 8491 of 2012, Civil Appeal No. 8495 of 2012, Civil Appeal No. 8492 of 2012, Civil Appeal No. 10396 of 2013, Civil Appeal No. 8907 of 2013, Civil Appeal No. 8490 of 2012 and Civil Appeal No. 8337 of 2013
The Order of the court was delivered by
Order
1. Heard Mr. K. Radhakrishnan, learned senior counsel appearing for the Revenue as well as Mr. Ajay Vohra, learned senior counsel appearing for the respondents.
2. The issue raised in these appeals is covered against the Revenue by the decision of this Court in “Commissioner of Income Tax, Madras v. Ponni Sugars and Chemicals Ltd.”, reported in (2008) 9 SCC 337, or in the alternate, in “Commissioner of Income Tax v. Meghalaya Steels Ltd.”, reported in (2016) 3 SCALE 192.
3. The appeals are, therefore, dismissed.
4. No costs.
Civil Appeal No(s). 10061/2011
C.I.T., Jammu & Anr ____________________________ Appellant(s)
v.
M/s. Shree Balaji Alloys ___________________________ Respondent
WITH
C.A. No. 10666/2013, C.A. No. 8491/2012, C.A. No. 8495/2012, C.A. No. 8492/2012, C.A. No. 10396/2013, C.A. No. 8907/2013, C.A. No. 8490/2012 and C.A. No. 8337/2013
Date : 19/04/2016 These appeals were called on for hearing today.
(Before Kurian Joseph and R. Banumathi, JJ.)
For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.
Mr. Arijit Prasad, Adv.
Ms. Sadhana Sandhu, Adv.
Ms. Rashmi Malhotra, Adv.
Ms. Gargi Khanna, Adv.
Mr. S. A. Haseeb, Adv.
Mr. Rupesh Kumar, Adv.
Mr. D. L. Chidananda, Adv.
Mrs. Anil Katiyar, Adv.
Mr. B. V. Balaram Das, Adv.
For Respondent(s) Mr. Ajay Vohra, Sr. Adv.
Ms. Kavita Jha, Adv.
Mr. Jay Savla, Adv.
Mr. Abhinav Sharma, Adv.
Mr. Shreyas Mehrotra, Adv.
Mr. Bhargava V. Desai, Adv.
Ms. Saumya Mehrotra, Adv.
Mr. Prateesh Kapoor, Adv.
Mr. Ranjit B. Raut, Av.
Ms. Bina Gupta, Adv.
Mr. Abhay A. Jena, Adv.
For Intervention Mr. U. A. Rana, Adv.
Ms. Mridul Elker Mazumdar, Adv.
Mr. Himanshu Mehta, Adv.
for M/s. Gagrat & Co.
UPON hearing counsel the Court made the following
Order
5. The civil appeals are dismissed in terms of the signed order.
6. Pending interlocutory applications, if any, are disposed of.
———
