Sahara India Financial Corporation Ltd. Lucknow v. Commissioner Of Income Tax Delhi And Ors

* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 05.09.2016 Pronounced on: 23.08.2017 W.P.(C) 3222/2008 SAHARA INDIA FINANCIAL CORPORATION LTD. LUCKNOW ………Petitioner Versus COMMISSIONER OF INCOME TAX DELHI AND ORS. ……..Respondents Along with connected matters:W.P.(C) 8157/2009; W.P.(C) 8160/2009; W.P.(C) 14123/2009; W.P.(C) 14141/2009; W.P.(C) 886/2011; W.P.(C) 1009/2011; W.P.(C) 1010/2011;W.P.(C) 1011/2011; W.P.(C) 1012/2011; W.P.(C) 1013/2011; W.P.(C) 1014/2011; W.P.(C) 888/2011; W.P.(C) 3272/2013; W.P.(C) 2591/2013;W.P.(C) 2879/2014; W.P.(C) 4408/2015; W.P.(C) 8841/2015; W.P.(C) 8877/2015; W.P.(C) 8878/2015; W.P.(C) 9138/2015; W.P.(C) 9139/2015;W.P.(C) 9140/2015; W.P.(C) 9141/2015; W.P.(C) 9142/2015; W.P.(C) 9143/2015; W.P.(C) 9144/2015; W.P.(C) 9145/2015; W.P.(C) 9146/2015;W.P.(C) 9147/2015; W.P.(C) 9148/2015; W.P.(C) 9149/2015; W.P.(C) 9150/2015; W.P.(C) 9151/2015;W.P.(C) 9152/2015 & W.P.(C) 9464/2015 Through: Mr. Satyen Sethi, Advocate along with Mr. Arta Trana Panda, Advocates for the petitioners in Item Nos. 1 to 13 & 14 to 19. Advocates for the petitioners in Item Nos. 1 to 13 & 14 to 19. Mr. Ajay Vohra, Sr. Advocate along with Ms. Kavita Jha and Mr. Vaibhav Kulkarni, Advocates for the petitioners in Item Nos. 20 to 22. Kulkarni, Advocates for the petitioners in Item Nos. 20 to 22. Mr. M.S. Syali, Sr. Advocate along with Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Mayank Nagi and Mr. Tarun Singh, Advocates for petitioners in Item Nos. 15 to 19. Panda, Mr. Mayank Nagi and Mr. Tarun Singh, Advocates for petitioners in Item Nos. 15 to 19. Ms. Rashmi Chopra along with Mr. Ruchesh Sinha and Ms. Ariya, Advocates for Petitioners in Item Nos. 23 to 41. Advocates for Petitioners in Item Nos. 23 to 41. Mr. Dileep Shivpuri along with Mr. Sanjay Kumar, Advocates for respondent/Income Tax in Item Nos. 1 to 13 & 14 to 22. respondent/Income Tax in Item Nos. 1 to 13 & 14 to 22. Mr. Rajesh Gogna, CGSC for respondent no. 1 in Item No. 18. Mr. Kirtiman Singh, CGSC along with Mr. Pranav Agarwal, Mr. Waize Ali Noor and Mr. Prateek Dhanda, Advocates for R-1 (UOI) in Item No. 21. Ali Noor and Mr. Prateek Dhanda, Advocates for R-1 (UOI) in Item No. 21. Ms. Kailash Golani, Advocate for respondent no. 1 in Item No. 19. Ms. Shraddha Bhargava, Advocate for respondents in Item nos. 31 to 33, 36 & 38. 36 & 38. Mr. Arun Bhardwaj, Advocate along with Mr. Sriram, Advocate for the respondent in Item nos. 1, 16 to 19. respondent in Item nos. 1, 16 to 19. Mr. Harish Kumar Garg, Advocate for respondent no. 1 in Item No.22. Mr. Ashok K. Manchanda, Advocate along with Ms. Lakshmi Gurung, Advocate for Revenue in Item Nos. 23 to 41. Mr. Vivek Goyal, CGSC for respondent/UOI in Item No. 17. Ms. Mrinalini Sen, Advocate along with Ms. Kritika Gupta, Advocate for respondent no.1 in Item Nos. 31 to 33, 36 & 38. Ms. Saroj Bidawat, Advocate for respondent/UOI in Item Nos. 23 to 25 & 41. Ms. Manisha Aggarwal, Advocate along with Ms. Mansi Gupta, Advocate for respondent/UOI in Item Nos. 29, 30, 37, 39 & 40. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA MR. JUSTICE S. RAVINDRA BHAT % 1. W.P.(C) 3222/2008, W.P.(C) 8157/2009, W.P.(C) 8160/2009, W.P.(C) 14123/2009, W.P.(C) 14141/2009, W.P.(C) 886/2011, W.P.(C) 1009/2011, W.P.(C) 1010/2011, W.P.(C) 1011/2011, W.P.(C) 1012/2011, W.P.(C) 1013/2011, W.P.(C) 1014/2011, W.P.(C) 888/2011, W.P.(C) 3272/2011 & W.P.(C) 2591/2013 are directed to be listed before the concerned roster bench, dealing with income tax matters, on 11.09.2017. 2. W.P.(C) 2879/2014, W.P.(C) 4408/2015, W.P.(C) 8841/2015, W.P.(C) 9464/2015, W.P.(C) 8877/2015, W.P.(C) 8878/2015, W.P.(C) 9138/2015, W.P.(C) 9139/2015, W.P.(C) 9140/2015, W.P.(C) 9141/2015, W.P.(C) 9142/2015, W.P.(C) 9143/2015, W.P.(C) 9144/2015, W.P.(C) 9145/2015, W.P.(C) 9146/2015, W.P.(C) 9147/2015, W.P.(C) 9148/2015, W.P.(C) 9149/2015, W.P.(C) 9150/2015, W.P.(C) 9151/2015 & W.P.(C) 9152/2015 are dismissed as unmerited. 2. W.P.(C) 2879/2014, W.P.(C) 4408/2015, W.P.(C) 8841/2015, W.P.(C) 9464/2015, W.P.(C) 8877/2015, W.P.(C) 8878/2015, W.P.(C) 9138/2015, W.P.(C) 9139/2015, W.P.(C) 9140/2015, W.P.(C) 9141/2015, W.P.(C) 9142/2015, W.P.(C) 9143/2015, W.P.(C) 9144/2015, W.P.(C) 9145/2015, W.P.(C) 9146/2015, W.P.(C) 9147/2015, W.P.(C) 9148/2015, W.P.(C) 9149/2015, W.P.(C) 9150/2015, W.P.(C) 9151/2015 & W.P.(C) 9152/2015 are dismissed as unmerited. 3. For detailed judgment, the decision dated 23.08.2017 in W.P.(C) 3222/2008 may be referred to. S. RAVINDRA BHAT (JUDGE) AUGUST 23, 2017 DEEPA SHARMA (JUDGE)