DAILY_CAUSELIST_12082026 - High Court of Jharkhand Daily Cause List Dated 12/08/2026

Oct 6, 2026

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High Court of Jharkhand, Ranchi, issues a daily cause list dated 12/08/2026, listing court benches, court numbers, timings, and corresponding page ranges. The document also records proceedings regarding a Petition for Special Leave to Appeal (C) No. 7546/2026 involving The Joint Commissioner of Income Tax and M/s. Colorcon Asia Pvt. Ltd. The order addresses admission and frames substantial questions of law on dividend distribution tax, treaty applicability under the India-UK DTAA, and related characterisation of taxation.

LanguageEnglish

CategoryHealthcare

FormatPDF

Pages182

Reading Time7 h 39 min

AccessFree to download

INDEX

Daily Cause List Dated 12/08/2026

RECORD OF PROCEEDINGS

Petition for Special Leave to Appeal (C) No. 7546/2026

Substantial Questions of Law for Consideration

Reference to Larger Bench and Intervention Applications

HIGH COURT OF JHARKHAND, RANCHI INDEX (DAILY Cause List Dated 12/08/2026) | SL. | Time | Court
No. | Benches | Page No. | Total
Pages | | --- | --- | --- | --- | --- | --- | | 0. | | | NOTICE | 2-18 | 17 | | 1. | 10:30 AM | 01 | HON'BLE THE CHIEF JUSTICE, HON'BLE MR.JUSTICE RAJESH SHANKAR | 19-37 | 19 | | 2. | 10:30 AM | 03 | HON'BLE MR.JUSTICE SUJIT NARAYAN PRASAD | 38-57 | 20 | | 3. | 10:30 AM | 04 | HON'BLE MR.JUSTICE RONGON MUKHOPADHYAY, HON'BLE MR. JUSTICE ARUN KUMAR RAI | 58-68 | 11 | | 4. | 01:00 PM | 04 | HON'BLE MR.JUSTICE RONGON MUKHOPADHYAY, HON'BLE MR. JUSTICE PRADEEP KUMAR SRIVASTAVA | 69-69 | 1 | | 5. | AFTER THE DIVISION BENCH | 04 | HON'BLE MR.JUSTICE RONGON MUKHOPADHYAY | 70-75 | 6 | | 6. | 10:30 AM | 06 | SRI ANANDA SEN, J. | 76-84 | 9 | | 7. | 10:30 AM | 09 | HON'BLE MR. JUSTICE ANIL KUMAR CHOUDHARY | 85-109 | 25 | | 8. | 10:30 AM | 24 | HON'BLE MR. JUSTICE RAJESH KUMAR | 110-114 | 5 | | 9. | 10:30 AM | 11 | HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY | 115-118 | 4 | | 10. | 02:15 PM | 11 | HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY | 119-123 | 5 | | 11. | 10:30 AM | 13 | HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI | 124-129 | 6 | | 12. | 02:15 PM | 13 | HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI | 130-139 | 10 | | 13. | 10:30 AM | 14 | HON'BLE MR. JUSTICE DEEPAK ROSHAN | 140-162 | 23 | | 14. | 10:30 AM | 19 | HON'BLE MR. JUSTICE SANJAY PRASAD | 163-178 | 16 | | 15. | 10:30 AM | 20 | HON'BLE MR. JUSTICE PRADEEP KUMAR SRIVASTAVA | 179-182 | 4 | ITEM NO .21 COURT NO .14 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No .7546/2026 [Arising out of impugned final judgment and order dated 28-11-2025 in TA No . 5/2024 passed by the High Court of Judicature at Bombay at Goa] THE JOINT COMMISSIONER OF INCOME TAX, PANJI & ORS . VERSUS M/S . COLORCON ASIA PVT . LTD . Petitioner(s) Respondent(s) FOR ADMISSION Date : 13-05-2026 This matter was called on for hearing today. CORAM : HON'BLE MR . JUSTICE MANOJ MISRA HON'BLE MR . JUSTICE MANMOHAN For Petitioner(s) :Mr . N Venkataraman, A.S .G . Mr . Sudarshan Lamba, AOR Mr . Amit Sharma B, Adv . Mr . Prashant Singh Ii, Adv . Mr . Amit Sharma V, Adv . Mr . Aman Jha, Adv . Mr . Nikhil Aradhe, Adv . For Respondent(s) :Mr . Porus Kaka, Sr . Adv . Mr . Manish Kanth, Adv . Mr . Ashok Mathur, AOR Ms . Shradha Zutshi, Adv . Mr . V Sridharan, Sr . Adv . Ms . Charanya Lakshmikumaran, AOR Ms . Nitum Jain, Adv . Ms . Neha Choudhary, Adv . Mr . L Badri Narayanan, Adv . Mr . Swastik Mishra, Adv . Ms . Medha Sinha, Adv . Mr . Atrey Gc, Adv . Mr . Rajiv Shakdher, Sr . Adv . Mr . Mukesh Butani, Adv . Mr . Shankey Agrawal, AOR Ms . Seema Kejriwal, Adv . Mr . Harsh Shukla, Adv . 1 NOTICE | Page 2 of 182 Mr . Karan Khetani, Adv . Mr . Jonathan Ivan Rajan, Adv . Mr . Niyas Valiyathodi, Adv . Ms . Shruti Agarwal, Adv . Mr . Siddharth Agrawal, Adv . Ms . Mansi Mathur, Adv . UPON hearing the counsel the Court made the following O R D E R The following substantial questions of law arise for consideration in the present special leave petition: i. Whether tax under Section 115-O on any amount declared, distributed or paid by a company by way of dividend chargeable to additional income tax is in the nature of taxon distributed profits or tax on dividend? ii. Whether Dividend Distribution Tax (DDT) paid by the respondent company on amounts declared, distributed and paid as dividend [as defined under the India-UK Double Taxation Avoidance Agreement (DTAA) and the Income Tax] toa resident of UK can be levied at a rate higher than permitted under the treaty; and iii. Whether DDT being an income tax or an identical and/ or substantially similar tax is governed by UK DTAA . It has been brought to our notice that the correctness of the decision impugned in this special leave petition has been doubted by a coordinate bench of the B

FAQs

What is the document’s purpose and date?

It provides the daily cause list for the High Court of Jharkhand, Ranchi, dated 12/08/2026, followed by recorded proceedings for the listed matter.

Which case is reflected in the record of proceedings?

The record concerns a Petition for Special Leave to Appeal (C) No. 7546/2026, filed by The Joint Commissioner of Income Tax, Panji and others versus M/s. Colorcon Asia Pvt. Ltd., for admission.

What substantial questions of law are framed in the order?

The questions address whether tax under Section 115-O and Dividend Distribution Tax (DDT) are in the nature of tax on distributed profits or dividend, whether DDT can be levied at a higher treaty rate, and whether DDT is governed by the UK DTAA.

Oct 6, 2026

Uploaded by Noah