(A.K. Sikri and Ashok Bhushan, JJ.)
Lissie Medical Institutions ____________________________ Appellant
v.
Commissioner of Income Tax _______________________ Respondent
Civil Appeal No(s). 5091/2013, decided on December 12, 2017
The Order of the court was delivered by
Order
1. Heard learned counsel for the parties.
2. On perusal of the judgment of the High Court we find that though the question of law is answered in favour of the Revenue. However, at the same time, the appellant was granted relief in the following terms:
“We find force in this contention because assessee cannot be taken by surprise by disallowing depreciation which was being allowed for several years and to demand tax for one year after making dis-allowance. We feel assessee should be allowed to write back the depreciation for this year and even for previous and then allow the same to be carried forward for application for subsequent years. It is for the assessee to write back depreciation and if done the assessing officer will modify the assessment determining higher income and allow recomputed income with the depreciation written back by the assessee to be carried forward for subsequent years for application for charitable purposes.”
3. Since the High Court has also already given the benefit for other assessment years we do not find any reason to interfere with the order passed by the High Court. The appeal is accordingly dismissed.
4. In view of the aforesaid, the application for intervention is not pressed as we have not gone into the merits of the case.
Civil Appeal No(s). 5091/2013
Lissie Medical Institutions _____________________________ Appellant
v.
Commissioner of Income Tax ________________________ Respondent
(AT TOP ONLY C.A. NO. 6059 OF 2017 (SECTION – IV-A) TO BE LISTED BEFORE LD. REGISTRAR ON 24.01.2018.)
WITH
C.A. No. 1453/2017 (XV)
C.A. No. 1067/2017 (XV)
C.A. No. 1565/2017 (IV-A)
C.A. No. 3822/2017 (IV-A)
C.A. No. 4452/2017 (IV-A)
SLP(C) No. 8179/2014 (IV-B)
C.A. No. 3174/2016 (XV)
C.A. No. 3618/2016 (XV)
C.A. No. 5153/2017 (XV)
C.A. No. 6059/2017 (IV-A)
C.A. No. 5171/2016 (XIV)
SLP(C) No. 17312/2015 (XIV)
(Pursuant to Hon’ble Court’s Order dated 20-9-2017 passed in C.A. 5091 of 2013 List these matters before a Bench of which Hon’ble Mr. Justice Rohinton Fali Nariman is not a member.)
SLP(C) No. 17629/2014 (XIV)
SLP(C) No. 19779/2015 (IX)
(main case no. CA 5091 of 2013)
SLP(C) No. 17313/2015 (XIV)
(Pursuant to Hon’ble Court’s Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before a Bench of which Hon’ble Mr. Justice Rohinton Fali Nariman is not a member.)
SLP(C) No. 17314/2015 (XIV)
(Pursuant to Hon’ble Court’s Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before a Bench of which Hon’ble Mr. Justice Rohinton Fali Nariman is not a member.)
SLP(C) No. 17315/2015 (XIV)
(Pursuant to Hon’ble Court’s Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before a Bench of which Hon’ble Mr. Justice Rohinton Fali Nariman is not a member.)
SLP(C) No. 21374/2015 (XIV)
(Pursuant to Hon’ble Court’s Order dated 20-9-2017 passed in C.A. No. 5091 of 2013 List these matters before a Bench of which Hon’ble Mr. Justice Rohinton Fali Nariman is not a member.)
C.A. No. 7012/2015 (III)
SLP(C) No. 17630/2014 (XIV)
C.A. No. 8368/2014 (III)
SLP(C) No. 20837/2014 (III)
C.A. No. 7376/2014 (III)
SLP(C) No. 20296/2015 (IX)
C.A. No. 7375/2014 (XIV)
C.A. No. 7377-7378/2014 (XIV)
SLP(C) No. 20836/2014 (III)
C.A. No. 7186/2014 (III)
C.A. No. 6112/2015 (XV)
C.A. No. 7173/2016 (XV)
C.A. No. 6612/2015 (III)
C.A. No. 8019/2016 (IV-A)
C.A. No. 10405/2016 (IV-A)
SLP(C) No. 33940/2013 (IX)
C.A. No. 7927/2015 (III)
C.A. No. 9722/2016 (IV-A)
C.A. No. 9957/2016 (XV)
C.A. No. 8908/2015 (IV-A)
C.A. No. 9813/2014 (III)
SLP(C) No. 37618/2013 (IX)
C.A. No. 10451/2016 (III)
C.A. No. 11027/2013 (III)
C.A. No. 10695/2016 (IV-A)
SLP(C) No. 33757/2016 (IX)
C.A. No. 11806/2016 (XV)
C.A. No. 11733/2016 (IV-A)
SLP(C) No. 34614/2016 (IV-A)
C.A. No. 13569/2015 (XV)
C.A. No. 14608-14609/2015 (III-A)
C.A. No. 11734/2016 (IV-A)
C.A. No. 11805/2016 (III)
C.A. No. 1066/2017 (XV)
C.A. No. 11978/2016 (XV)
C.A. No. 12280/2016 (XV)
C.A. No. 14672/2015 (III)
C.A. No. 14252/2015 (XV)
C.A. No. 794/2014 (IV-A)
SLP(C) No. 30624/2017 (XIV)
(IA No. 110544/2017-CONDONATION OF DELAY IN FILING and IA No. 110546/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 110545/2017-CONDONATION OF DELAY IN REFILING)
C.A. No. 18430/2017 (XV)
(FOR ADMISSION and I.R. and IA No. 106430/2017-CONDONATION OF DELAY IN FILING)
Date : 12-12-2017 These matters were called on for hearing today.
(Before A.K. Sikri and Ashok Bhushan, JJ.)
For Parties: Mr. S. Ganesh, Sr. Adv.
Mr. Satyen Sethi, Adv.
Mr. Arta Trana, Panda, Adv.
Mr. Rameshwar Prasad Goyal, AOR
Mr. V. K. Monga, AOR
Ms. Praveena Gautam, AOR
Mr. Jitesh P. Gupta, Adv.
Mr. Raja Ram, Adv.
Mr. T. R. B. Sivakumar, AOR
Mr. Senthil Jagadeesan, AOR
Mr. Rameshwar Prasad Goyal, AOR
Mr. Sahil Agarwal, Adv.
Mr. Bhargava V. Desai, AOR
Mr. Akshat Malpani, Adv.
Ms. Shashi M. Kapila, Adv.
Mr. Pravesh Sharma, Adv.
Mr. Siddarth Kapila, Adv.
Mr. Sushil Kumar, Adv.
Mr. Vikas Mehta, AOR
Mr. Shadan Farasat, AOR
Ms. Rudrakshi Deo, Adv.
Mr. Jatin Zaveri, AOR
Mr. Neel Kamal Mishra, Adv.
Mr. P. V. Dinesh, AOR
Mr. Y.P. Andhyaru, Sr. Adv.
Mr. D.L. Chidananda, Adv.
Mr. Rupesh Kumar, Adv.
Mr. Arijit Prasad, Adv.
Ms. Sadhana Sandhu, Adv.
Mr. Gargi Khanna, Adv.
Mrs. Anil Katiyar, AOR
Mr. Rishi Matoliya, AOR
Mr. Ambar Qamaruddin, AOR
Ms. Vanita Bhargava, Adv.
Mr. Rony O. John, Adv.
Mr. Abhisaar Bairagi, Adv.
M/S. Khaitan & Co., AOR
Mr. Shekhar Gupta, Adv.
Mr. Gagan Gupta, AOR
Mr. Prateek K. Chadha, Adv.
Ms. Mihira Sood, AOR
Mr. Vinodh Kanna B., AOR
Ms. Arti Singh, AOR
Mr. Parag Tripathi, Sr. Adv.
Mr. A. V. Rangam, AOR
Mr. Buddy A. Ramgamadham, Adv.
Mr. Ajay Vohra, Sr. Adv.
Ms. Kavita Jha, AOR
UPON hearing the counsel the Court made the following
ORDER
5. Arguments heard in part.
6. List the matters tomorrow i.e. 13.12.2017 for further arguments except C.A. No. 7375/2014, C.A. No. 7377-7378/2014 & C.A. No. 5091/2013
7. C.A. No. 7375/2014 and C.A. No. 7377-7378/2014 are detagged.
C.A. No. 5091/2013
8. The appeal is dismissed in terms of the signed order.
9. Pending application(s), if any, stands disposed of accordingly.
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