(Uday Umesh Lalit, S. Ravindra Bhat and Sudhanshu Dhulia, JJ.)
Civil Appeal No. 151 of 2015, decided on August 16, 2022
Deputy Commissioner of Income Tax, Thiruvananthapuram ________________________________________________ Appellant;
v.
Kerala State Electricity Board _______________________ Respondent.
With
Civil Appeal No. 152/2015
Civil Appeal No. 154/2015
Civil Appeal No. 13571/2015
Special Leave Petition (C) No. 870/2022
Special Leave Petition (C) No. 5561/2022
Special Leave Petition (C) No. 9881/2022
Special Leave Petition (C) No. 11435/2022
Special Leave Petition (C) No. 11393/2022
Special Leave Petition (C) No. 12257/2022
Civil Appeal No. 151 of 2015; Civil Appeal No. 152/2015; Civil Appeal No. 154/2015; Civil Appeal No. 13571/2015; Special Leave Petition (C) No. 870/2022; Special Leave Petition (C) No. 5561/2022; Special Leave Petition (C) No. 9881/2022; Special Leave Petition (C) No. 11435/2022; Special Leave Petition (C) No. 11393/2022; and Special Leave Petition (C) No. 12257/2022
The Order of the court was delivered by
Order
CIVIL APPEAL NO. 151 OF 2015
1. Heard Mr. Arijit Prasad, learned senior advocate in support of the Revenue and Mr. Ritin Rai, learned senior advocate for the assessee.
2. The judgment under appeal was rendered by the Division Bench of the Kerala High Court in I.T.A. No. 1710 of 2009 dated 12.11.2010.
3. We have gone through the circumstances on record and considered the rival submissions. In our view, no interference is called for. We, therefore, dismiss this appeal.
4. No costs.
5. Pending applications, if any, also stand disposed of.
CIVIL APPEAL NO 152/2015, 154/2015, 13571/2015, SLP (C) NO. 870/2022, 5561/2022 and 9881/2022
6. The view taken by the High Court vide judgment dated 12.11.2010 in I.T.A. No. 1710 of 2009 and connected matters was relied upon by the High Court in the instant matters and the issue was answered against the Revenue.
7. Having confirmed the view taken by the High Court, the logical consequence is that the instant matters deserve dismissal. We order accordingly.
8. Pending applications, if any, also stand disposed of.
SLP(C) No. 11435/2022, 11393/2022 and 12257/2022
9. Since the issue involved in the instant matters stand covered by the dismissal of Civil Appeal No. 151 of 2015, the instant matters are also dismissed.
10. Pending applications, if any, also stand disposed of.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Civil Appeal No(s). 151/2015
The Deputy Commissioner of Income Tax, Thiruvananthapuram.….Appellant(s)
v.
Kerala State Electricity Board.….Respondent(s)
WITH
C.A. No. 152/2015 (XI-A)
C.A. No. 154/2015 (XI-A)
C.A. No. 13571/2015 (XI-A)
SLP(C) No. 13776/2018 (XV)
SLP(C) No. 18651/2018 (XV)
SLP(C) No. 18652/2018 (XV)
SLP(C) No. 26526/2018 (XV)
SLP(C) No. 26105/2018 (XV)
(FOR ADMISSION and I.R. and IA No. 128778/2018-CONDONATION OF DELAY IN FILING and IA No. 128779/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 10358/2019 (XV)
(FOR ADMISSION and I.R. and IA No. 145259/2018-CONDONATION OF DELAY IN FILING)
SLP(C) No. 30332/2018 (XV)
(FOR ADMISSION and I.R. and IA No. 153485/2018-CONDONATION OF DELAY IN FILING)
SLP(C) No. 30789/2018 (XV)
SLP(C) No. 30790/2018 (XV)
(FOR ADMISSION and I.R. and IA No. 162067/2018-CONDONATION OF DELAY IN FILING)
SLP(C) No. 775/2019 (XVI)
SLP(C) No. 870/2022 (XI-A)
SLP(C) No. 5561/2022 (XI-A)
(FOR ADMISSION and I.R. and IA No. 46389/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 9881/2022 (XI-A)
(FOR ADMISSION)
SLP(C) No. 11435/2022 (XV)
(FOR ADMISSION and I.R.)
SLP(C) No. 11393/2022 (XV)
(FOR ADMISSION)
SLP(C) No. 12257/2022 (XV)
(FOR ADMISSION and I.R. and IA No. 94904/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 16-08-2022 These matters were called on for hearing today.
(Before Uday Umesh Lalit, S. Ravindra Bhat and Sudhanshu Dhulia, JJ.)
UPON hearing the counsel the Court made the following
ORDER
C.A. NOS. 151/2015, 152/2015, 154/2015, 13571/2015, SLP (C) NOS. 870/2022, 5561/2022, 9881/2022, 11435/2022, 11393/2022 and 12257/2022
11. The appeals and special leave petitions are dismissed in terms of the signed order.
12. Pending applications, if any, also stand disposed of.
SLP(C) No. 13776/2018, 18651/2018, 18652/2018, 26526/2018, 26105/2018, 10358/2019, 30332/2018, 30789/2018, 30790/2018 and 775/2019
13. List these matters on 22nd August, 2022.
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