2021 (2) TMI 1263 - SCH - Income Tax

Prayer for de-tagging of cases - Petitioner has been advised to explore the remedy under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 for settlement of disputed tax involved in the present petition and has also filed application seeking permission to withdraw the special leave petition with liberty to revive the petition, if need arises. Accordingly, this petition and pending applications are disposed of as withdrawn with aforesaid liberty.

Summary

Issues:
1. De-tagging of cases from a group of matters
2. Treating a Special Leave Petition as a leading case
3. Disposal of Civil Appeal cases
4. Disposal of pending applications
5. Withdrawal of a Special Leave Petition under the Direct Tax Vivad Se Vishwas Act, 2020

De-tagging of Cases:
The Revenue Department's counsel requested the de-tagging of specific cases from a group of matters and proposed to designate a Special Leave Petition as the leading case. The court directed the Registry to list the cases for de-tagging and other connected matters on a specified date. The counsel for the respondent in one case had no objection to de-tagging, and the application for de-tagging was allowed.

Treating Special Leave Petition as Leading Case:
The court decided to treat a particular Special Leave Petition as the leading case for future dates, based on the request made by the Revenue Department's counsel.

Disposal of Civil Appeal Cases:
Several Civil Appeal cases and related applications were disposed of in accordance with a signed order issued by the court. The pending applications were also disposed of as per the order.

Withdrawal of Special Leave Petition under Direct Tax Vivad Se Vishwas Act, 2020:
In a specific Special Leave Petition, the petitioner's counsel informed the court about the intention to explore settlement under the Direct Tax Vivad Se Vishwas Act, 2020. The petitioner sought permission to withdraw the petition with liberty to revive it if necessary. The court disposed of the petition and pending applications as withdrawn with the mentioned liberty, leaving all questions raised in the petition open. An associated application was allowed accordingly.

This judgment primarily dealt with procedural matters such as de-tagging cases, designating a leading case, disposing of Civil Appeal cases and pending applications, and allowing the withdrawal of a Special Leave Petition under the Direct Tax Vivad Se Vishwas Act, 2020. The court's decisions were made in response to requests and submissions from the involved parties and were aimed at streamlining the legal process and ensuring compliance with relevant laws and regulations.