(Dhananjaya Y. Chandrachud and Hemant Gupta, JJ.)
Kerala Cricket Association _________________________ Appellant;
v.
Additional Commissioner of Income Tax _____________ Respondent.
Civil Appeal No(s). 3573-3577 of 2019 [@ SLP(C) No(s). 9566-9570 of 2015], decided on April 8, 2019
The Order of the court was delivered by
Order
1. Leave granted.
2. The judgment of the High Court which is impugned in these proceedings dated 31 October 2014 was rendered in a batch of Income Tax Appeals under Section 260A of the Income Tax Act 19611.
3. Income Tax Appeal Nos. 588 of 2009 and 1529 of 2009 arose out of the claim of the appellant for registration under Section 12A with retrospective effect. The other appeals arose out of the re-assessment orders which were passed for assessment years 2001-2002 to 2005-2006.
4. This Court has dismissed Special Leave Petitions directed against the judgment of the High Court insofar as it rejected the plea for registration under Section 12A of the Act with retrospective effect. SLP(Civil) No. 9391 of 2015 was dismissed by this Court on 26 March 2019. The companion Special Leave Petition i.e. SLP(C) No. 9095 of 2015 has been dismissed today.
5. In the concluding paragraph of its judgment and order dated 31 October 2014, the High Court disposed of the appeals against the re-assessment orders with the following observation:
“13. In view of the dismissal of I.T.A. Nos. 588/09 and 1529/09, the assessment orders for the period 2001-02 to 2005-06, which are the subject matter of L.T.A. Nos. 37, 38, 39, 40 and 42 of 2012 should be confirmed and we do so.”
6. Mr. Arvind P. Datar, learned senior counsel submitted that since the High Court disposed of the appeals against the orders of re-assessment merely on the basis of its decision on the issue of registration under Section 12A of the Act, the appeals will have to be restored to the file of the High Court. The submission has to be accepted.
7. We accordingly restore ITA Nos. 37, 38, 39, 40 and 42 of 2012 (arising out of the order of the ITAT, Cochin Bench dated 14 March 2012) to the file of the High Court for disposal afresh.
8. The appeals are accordingly, disposed of.
9. Pending application(s), if any, shall stand disposed of.
Petition(s) for Special Leave to Appeal (C) No(s). 9095/2015
M/s. Kerala Cricket Association _______________________ Petitioner
v.
Commissioner of Income Tax, Trivandrum ______________ Respondent
With
SLP(C) No. 9566-9570/2015 (XI-A)
Date : 08-04-2019 These petitions were called on for hearing today.
(Before Dhananjaya Y. Chandrachud and Hemant Gupta, JJ.)
For Petitioner(s) Mr. Arvind P. Datar, Sr. Adv.
Mr. Pritesh Kapur, Sr. Adv.
Mr. Senthil Jagadeesan, AOR
Mr. Annamalai, Adv.
Ms. Sonakshi Malhan, Adv.
Ms. Suriti Chowdhary, Adv.
Ms. Mrinal Kanwar, Adv.
For Respondent(s)
Mr. Vikramjit Banerjee, ASG
Mr. Zoheb Hussain, Adv.
Mr. Akshay Amritanshu, Adv.
Mrs. Anil Katiyar, AOR
UPON hearing the counsel the Court made the following
ORDER
SLP(C) No. 9095 OF 2015
10. We are not inclined to entertain the petition under Article 136 of the Constitution of India.
11. The Special Leave Petition is, accordingly, dismissed.
12. Pending application(s), if any, shall stand disposed of.
SLP(C) No. 9566-9570 OF 2015
13. Leave granted.
14. The appeals are disposed of in terms of the signed order.
15. Pending application(s), if any, shall stand disposed of.
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1 “Act”
