2019 (4) TMI 790 - SC - Income Tax

Registration u/s 12A with retrospective effect - re-assessment orders - HELD THAT - Since the High Court 2015 (2) TMI 802 - KERALA 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.

Summary

Issues:
1. High Court judgment on Income Tax Appeals under Section 260A of the Income Tax Act 1961.
2. Claim of registration under Section 12A with retrospective effect.
3. Dismissal of Special Leave Petitions regarding registration under Section 12A.
4. Disposal of appeals against re-assessment orders by the High Court.
5. Restoration of appeals to the High Court for fresh disposal.

Analysis:
1. The Supreme Court dealt with the impugned High Court judgment concerning a batch of Income Tax Appeals under Section 260A of the Income Tax Act 1961. The judgment dated 31 October 2014 addressed various issues, including the claim for registration under Section 12A with retrospective effect and re-assessment orders for the years 2001-2002 to 2005-2006.

2. The Court noted that Income Tax Appeal Nos. 588 of 2009 and 1529 of 2009 were related to the appellant's claim for registration under Section 12A with retrospective effect. The High Court had previously rejected this plea, leading to the dismissal of Special Leave Petitions challenging this decision.

3. Special Leave Petitions, specifically SLP(Civil) No. 9391 of 2015 and SLP(C) No. 9095 of 2015, were dismissed by the Supreme Court. These petitions were related to the issue of registration under Section 12A of the Act with retrospective effect, which had already been rejected by the High Court.

4. The High Court, in its judgment, disposed of the appeals against the re-assessment orders for the years 2001-2002 to 2005-2006. The Court confirmed these assessment orders in light of the dismissal of certain Income Tax Appeals by the Supreme Court.

5. Mr. Arvind P. Datar, senior counsel, argued that the High Court had disposed of the appeals against the re-assessment orders solely based on its decision regarding registration under Section 12A. Consequently, the appeals needed to be restored to the High Court for fresh consideration. The Supreme Court accepted this submission and ordered the restoration of the appeals for disposal afresh.

In conclusion, the Supreme Court restored the appeals related to the re-assessment orders to the High Court for fresh disposal, considering the interplay of issues surrounding registration under Section 12A and the High Court's previous judgment. This comprehensive analysis encapsulates the key legal aspects and outcomes of the judgment in question.