Back
2019 Supreme(SC) 2183
SUPREME COURT OF INDIA
D.Y. Chandrachud, Hemant Gupta, JJ.
M/s. Kerala Cricket Association - Appellant
Versus
The Additional Commissioner Of Income Tax - Respondent
Civil Appeal No(s) 3573-3577 of 2019 (@ Slp(C) No(s). 9566-9570 of 2015)
Decided On : 08-04-2019
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 the Appellant; Mr. Vikramjit Banerjee, ASG Mr. Zoheb Hussain, Adv. Mr. Akshay Amritanshu, Adv. Mrs. Anil Katiyar, AOR, for the Respondent
The central legal point established in the judgment is the influence of the High Court's decision on the issue of registration under Section 12A of the Income Tax Act 1961 on the disposal of appeals against re-assessment orders.
Headnote:
Income Tax - Registration under Section 12A - The court granted leave and restored the appeals to the High Court for disposal afresh due to the High Court's decision on the issue of registration under Section 12A of the Income Tax Act 1961.
Fact of the Case:
The High Court's judgment dated 31 October 2014 was rendered in a batch of Income Tax Appeals under Section 260A of the Income Tax Act 1961. The appeals arose from the claim for registration under Section 12A with retrospective effect and re-assessment orders for assessment years 2001-2002 to 2005-2006.
Finding of the Court:
The High Court disposed of the appeals against the re-assessment orders based on its decision on the issue of registration under Section 12A of the Act, leading to the restoration of the appeals to the High Court for disposal afresh.
Issues: The issues involved the claim for registration under Section 12A with retrospective effect and the re-assessment orders for assessment years 2001-2002 to 2005-2006.
Ratio Decidendi: The court's decision was influenced by the High Court's disposal of the appeals against the re-assessment orders solely based on its decision on the issue of registration under Section 12A of the Act.
Final Decision: The court granted leave and restored the appeals to the High Court for disposal afresh.
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 1961 (Act).
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.
"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."
5. 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.
6. 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.
7. The appeals are accordingly, disposed of.
8. Pending application(s), if any, shall stand disposed of.
