(Aniruddha Bose and J.B. Pardiwala, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 19196/2019, decided on November 21, 2022
Harrisons Malayalam Ltd. ____________________________ Petitioner;
v.
Commissioner of Income Tax _______________________ Respondent.
With
SLP(C) No. 19194-19195/2019 (XI-A)
(For Admission and I.R. and IA No. 116146/2019-Condonation of Delay in Filing)
SLP(C) No. 19197/2019 (XI-A)
(For Admission and I.R. and IA No. 114859/2019-Condonation of Delay in Filing)
SLP(C) No. 22866-22869/2019 (XI-A)
(For Admission and I.R.)
Diary No(s). 34912/2019 (XI-A)
(For Admission and I.R. and IA No. 152923/2019-Condonation of Delay in Filing)
Petition(s) for Special Leave to Appeal (C) No(s). 19196/2019; ITA No. 238/2012; SLP(C) No. 19194-19195/2019 (XI-A); IA No. 116146/2019; SLP(C) No. 19197/2019 (XI-A); IA No. 114859/2019; SLP(C) No. 22866-22869/2019 (XI-A); Diary No(s). 34912/2019 (XI-A); and IA No. 152923/2019
The Order of the court was delivered by
Order
SLP(C) No. 19196/2019
1. Heard Mr. Arvind P. Datar, learned senior counsel appearing for the petitioner.
2. Two questions were formulated for adjudication before this Court by the assessee(s) in this proceeding. These are:
“(i) Whether the dis-allowance of delayed payments made to EPF and ESI amounting to Rs. 4 Crores, is allowable as a deduction under Section 37 of the Income Tax Act (the “Act”)?
(ii) Whether the Tribunal is right in its order/direction to exclude the profit on sale of two estates from computing book profit for the purpose of Section 115JB as agricultural income?; and, whether rubber income being partially taxable should not capital gain be viewed and decided similarly?
3. The first question stands covered by a judgment of this Court delivered in Civil Appeal No. 2833/2016 titled as Checkmate Services P. Ltd. v. Commissioner of Income Tax-1, on 12.10.2022. This appeal was dismissed along with four other appeals by a common judgment. The first question has been answered against the assessee(s) in the aforesaid judgment. We, thus, grant leave to the appellant in this proceeding but such leave shall be confined to examining the judgment under appeal only on the second question.
4. The appeal shall be heard on this question alone.
SLP(C) No. 19194-19195/2019, SLP(C) No. 19197/2019, SLP(C) No. 22866-22869/2019 & Diary No(s). 34912/2019
5. Delay condoned.
6. Learned advocates appearing for the petitioners and the respondents in this batch of petitions jointly submit that the points involved in these cases have been covered by a judgment of this Court delivered in Civil Appeal No. 2833/2016 titled as Checkmate Services P. Ltd. v. Commissioner of Income Tax-1, on 12.10.2022. This appeal was dismissed along with four other appeals by a common judgment. It is joint submission of the parties that the present set of petitions stands covered by the aforesaid judgment and the point of law urged by the petitioners(assessees) stands decided against the latter. The present set of petitions stands dismissed in view of the judgment referred to above.
7. Pending application(s), if any, shall stand disposed of.
8. There shall be no order as to costs.
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