The Principal Commissioner Of Income Tax 1 vs. Adani Ports And Special Economic Zone Ltd

Court:Supreme Court of India
Judges:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
Case Type:Special Leave Petition (Civil)
Reg no:19622/2021
Filing no:1605/2021
CNR:SCIN010016052021

Parties & Advocates

Petitioner

1
The Principal Commissioner Of Income Tax 1

Petitioner Advocate

1
Raj Bahadur Yadav

Respondent

1
Adani Ports And Special Economic Zone Ltd

Respondent Advocate

1
Taruna Singh Gohil

Case History with Orders

Pending

Final Status

17 Feb 2025

Direction Matters

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

List in Due / Usual Course

21 Jan 2025

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

List On (Date) [17-02-2025], List before court/bench [as per ROP -for directions]

24 Sept 2024

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Augustine George Masih
List In:Judge

List On (Date) [21-01-2025]

11 Mar 2024

Direction Matters

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

List On (Date) [24-09-2024], List before court/bench [list as per ROP 94.2, 94.43 and 94.80 connected matters dismissed and cat.I & II listed separately on 24.4.24 and Cat.III detagged and listed on 15.10.2024]

19 Feb 2024

Direction Matters

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

List On (Date) [11-03-2024], List before court/bench [for directions]

12 Jan 2024

Direction Matters

Purpose:Not Reached / Adjourned
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

List On (Date) [19-02-2024], List before court/bench [as per ROP]

31 Oct 2023

Direction Matters

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Pankaj Mithal
List In:Judge

Not taken up/ Not Today

12 Sept 2023

Direction Matters

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Pankaj Mithal
List In:Judge

Not taken up/ Not Today, List On (Date) [31-10-2023]

8 Aug 2023

Direction Matters

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Sanjay Karol
List In:Judge

List On (Date) [12-09-2023]

9 May 2023

Direction Matters

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Rajesh Bindal
List In:Judge

List On (Date) [08-08-2023]

21 Mar 2023

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Rajesh Bindal
List In:Judge

List On (Date) [09-05-2023]

22 Sept 2022

After Notice (For Admission) - Civil Cases

Purpose:Not Reached / Adjourned
Category:Unknown
Before:Hon'ble S. Abdul Nazeer, Hon'ble V. Ramasubramanian
List In:Judge

List After (Weeks) [6]

21 Sept 2022

After Notice (For Admission) - Civil Cases

Purpose:Not Reached / Adjourned
Category:Unknown
Before:Hon'ble S. Abdul Nazeer, Hon'ble V. Ramasubramanian
List In:Judge

Not taken up/ Not Today

20 Sept 2022

After Notice (For Admission) - Civil Cases

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble S. Abdul Nazeer, Hon'ble V. Ramasubramanian
List In:Judge

Not taken up/ Not Today

9 Feb 2022

After Notice (For Admission) - Civil Cases

Purpose:Next Week / Week Commencing / C.o.week
Category:Unknown
Before:Hon'ble S. Abdul Nazeer, Hon'ble Krishna Murari
List In:Judge

List After (Weeks) [4]

29 Nov 2021

Case Registered

Registration No: 19622/2021

26 Nov 2021

Fresh (For Admission) - Civil Cases

Purpose:After Week/month/vacation
Category:Unknown
Before:Hon'ble S. Abdul Nazeer, Hon'ble Krishna Murari
List In:Judge

IA Allowed [24428/2021], Notice Tag with [SC 8595/2021]

Fresh (For Admission) - Civil Cases

Purpose:After Week/month/vacation
Category:Unknown
Before:Hon'ble S. Abdul Nazeer, Hon'ble Krishna Murari
List In:Judge

IA Allowed [24428/2021], Notice Tag with [SC 8595/2021]

6 Aug 2021

First Hearing

Initial hearing scheduled

Fresh (For Admission) - Civil Cases

Purpose:Fresh
Category:Unknown
Before:Hon'ble S. Abdul Nazeer, Hon'ble Krishna Murari
List In:Judge

List After (Weeks) [4]

20 Jan 2021

Case Filed

20 Jan 2021 Filing No: 1605/2021

Interlocutory Applications (IA) (2)

24428/2021
Particular: CONDONATION OF DELAY IN FILING
Filed by: ANIL KATIYAR
Filing Date: 2021-02-17
118000/2021
Particular: PERMISSION TO RAISE ADDITIONAL QUESTION OF LAW
Filed by: RAJ BAHADUR YADAV
Filing Date: 2021-09-16
Remark: APPLICATION FOR PLACING ON RECORD QUESTION OF LAW

Tagged Matters (47)

22770/2015(11-09-2015 12:00 AM)C.A. No. 001509 / 2021 Registered on 07-04-2021SLP(C) No. 026481 / 2015 Registered on 11-09-2015S.L.P.(C)...CC No. 016503 / 2015 Registered on 03-09-2015 - CA

Petitioner: COMMISSIONER OF INCOME TAX
Respondent: M/S RELIANCE INFRASTRUCTURE LTD.
Type: MStatus: PEntry: 22-01-2025

14978/2018(00-00-0000 12:00 AM)SLP(C) No. - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 07
Respondent: M/S ORIENTAL BANK OF COMMERCE
Type: LStatus: PEntry: 14-02-2025

21911/2011(10-12-2015 12:00 AM)C.A. No. 014308 / 2015 Registered on 10-12-2015S.L.P.(C)...CC No. 012532 / 2011 Registered on 29-07-2011SLP(C) No. 021224 / 2011 Registered on 29-07-2011 - CA

Petitioner: C.I.T-4 MUMBAI
Respondent: M/S JASHAN TEXTILE MILLS LIMITED
Type: LStatus: PEntry: 27-04-2023

3119/2017(04-03-2017 12:00 AM)C.A. No. 003662 / 2017 Registered on 04-03-2017S.L.P.(C)...CC No. 004730 / 2017 Registered on 22-02-2017SLP(C) No. 007385 / 2017 Registered on 04-03-2017 - CA

Petitioner: COMMISSIONER OF INCOME TAX JALANDHAR-I, JALANDHAR COMMISSIONER
Respondent: M/S. MAX INDIA LTD.
Type: LStatus: PEntry: 22-01-2025

6640/2017(07-04-2017 12:00 AM)C.A. No. 004934 / 2017 Registered on 07-04-2017S.L.P.(C)...CC No. 006814 / 2017 Registered on 30-03-2017SLP(C) No. 010650 / 2017 Registered on 07-04-2017 - CA

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX I
Respondent: ADANI ENTERPRISES LTD
Type: LStatus: PEntry: 22-01-2025

5572/2017(17-04-2017 12:00 AM)C.A. No. 005330 / 2017 Registered on 17-04-2017S.L.P.(C)...CC No. 007601 / 2017 Registered on 10-04-2017SLP(C) No. 011303 / 2017 Registered on 10-04-2017 - CA

Petitioner: INDIABULLS FINANCIAL SERVICES LIMITED (SINCE MERGED WITH INDIABULLS HOUSING FINANCE LTD.)
Respondent: DEPUTY COMMISSIONER OF INCOME TAX
Type: LStatus: PEntry: 14-02-2025

32293/2017(17-11-2017 12:00 AM)SLP(C) No. 032326 - / 2017 Registered on 17-11-2017 - SLP_C

Petitioner: COMMISSIONER OF INCOME TAX (CENTRAL) I NEW DELHI
Respondent: M/S CLARIDGES HOTELS (P) LTD
Type: LStatus: PEntry: 14-02-2025

33480/2017(17-11-2017 12:00 AM)SLP(C) No. 032330 - / 2017 Registered on 17-11-2017 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX (CENTRAL) 1 NEW DELHI
Respondent: M/S CLARIDGES HOTELS PVT LTD
Type: LStatus: PEntry: 22-01-2025

32254/2017(17-11-2017 12:00 AM)SLP(C) No. 032323 - / 2017 Registered on 17-11-2017 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX
Respondent: CLARIDGES HOTELS PVT. LTD.
Type: LStatus: PEntry: 22-01-2025

32636/2017(04-12-2017 12:00 AM)SLP(C) No. 033678 - / 2017 Registered on 04-12-2017 - SLP_C

Petitioner: COMMISSIONER OF INCOME TAX (CENTRAL) I
Respondent: M/S CLARIDGES HOTELS PVT. LTD.
Type: LStatus: PEntry: 14-02-2025

33950/2017(25-01-2018 12:00 AM)SLP(C) No. 004486 - / 2018 Registered on 25-01-2018 - SLP_C

Petitioner: COMMISSIONER OF INCOME TAX (CENTRAL) I
Respondent: M/S. CLARIDGES HOTELS PVT. LTD.
Type: LStatus: PEntry: 14-02-2025

12503/2018(07-05-2018 12:00 AM)SLP(C) No. 012537 - / 2018 Registered on 07-05-2018 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 5 NEW DELHI
Respondent: KAMA HOLDINGS LTD.
Type: LStatus: PEntry: 22-08-2022

13851/2018(07-05-2018 12:00 AM)SLP(C) No. 012536 - / 2018 Registered on 07-05-2018 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX
Respondent: MMTC LIMITED
Type: LStatus: PEntry: 14-02-2025

11561/2018(11-05-2018 12:00 AM)SLP(C) No. 013052 - / 2018 Registered on 11-05-2018 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX 7
Respondent: M/S ORIENTAL BANK OF COMMERCE MANAGER
Type: LStatus: PEntry: 14-02-2025

29948/2018(28-08-2018 02:25 PM)C.A. No. 008992 / 2018 Registered on 28-08-2018SLP(C) No. 023588 - / 2018 Registered on 28-08-2018 - CA

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX 7
Respondent: ORIENTAL BANK OF COMMERCE
Type: LStatus: PEntry: 14-02-2025

37898/2018(17-11-2018 01:24 PM)SLP(C) No. 030441 - / 2018 Registered on 17-11-2018 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) I
Respondent: M/S MOONSTAR SECURITIES TRADING AND FINANCE CO. PVT. LTD. THROUGH MANAGER
Type: LStatus: PEntry: 22-01-2025

34535/2018(05-12-2018 04:39 PM)SLP(C) No. 032350 - / 2018 Registered on 05-12-2018 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX 1
Respondent: AXIS BANK LTD.
Type: LStatus: PEntry: 14-02-2025

12145/2018(22-01-2019 03:29 PM)SLP(C) No. 002292 - / 2019 Registered on 22-01-2019 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX 4
Respondent: M/S IL AND FS ENERGY DEVELOPMENT COMPANY LTD.
Type: LStatus: PEntry: 27-04-2023

33916/2019(04-10-2019 02:19 PM)SLP(C) No. 024358 - / 2019 Registered on 04-10-2019 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX VADODARA 1
Respondent: GUJARAT STATE FERTILIZERS AND CHEMICALS LTD.
Type: LStatus: PEntry: 14-02-2025

35111/2019(21-10-2019 12:55 PM)SLP(C) No. 025235 - / 2019 Registered on 21-10-2019 - SLP_C

Petitioner: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)
Respondent: M/S COSMOS INFRA ENGINEERING (INDIA) LTD
Type: LStatus: PEntry: 27-04-2023

43954/2019(09-01-2020 04:34 PM)SLP(C) No. 000701 - / 2020 Registered on 09-01-2020 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 DELHI
Respondent: M/S CLIX FINANCE INDIA PVT LTD. THROUGH MANAGER
Type: LStatus: PEntry: 14-02-2025

43175/2019(11-01-2020 01:17 PM)SLP(C) No. 000896 - / 2020 Registered on 11-01-2020 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 2 DELHI
Respondent: M/S CLIX FINANCE INDIA PVT. LTD. (FORMERLY KNOWN AS M/S GE CAPITAL SERVICES INDIA PVT. LTD.)
Type: LStatus: PEntry: 22-01-2025

19460/2020(17-10-2020 11:11 AM)SLP(C) No. 012555 - / 2020 Registered on 17-10-2020 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 7
Respondent: M/S PUNJAB AND SIND BANK
Type: LStatus: PEntry: 14-02-2025

24952/2020(26-11-2020 04:38 PM)SLP(C) No. 014495 - / 2020 Registered on 26-11-2020 - SLP_C

Petitioner: THE PRINCIPAL COMMISSIONER OF INCOME TAX 1
Respondent: ADANI WILMAR LTD.
Type: LStatus: PEntry: 22-01-2025

28880/2020(09-01-2021 11:22 AM)SLP(C) No. 000682 - / 2021 Registered on 09-01-2021 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX 2
Respondent: MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.
Type: LStatus: PEntry: 14-02-2025

5025/2021(05-03-2021 02:57 PM)SLP(C) No. 004097 - / 2021 Registered on 05-03-2021 - SLP_C

Petitioner: THE PRINCIPAL COMMISSIONER OF INCOME TAX VADODARA 1
Respondent: GUJARAT FLUOROCHEMICALS LTD.
Type: LStatus: PEntry: 14-02-2025

5028/2021(17-03-2021 02:09 PM)SLP(C) No. 004702 - / 2021 Registered on 17-03-2021 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX, CENTRAL, SURAT
Respondent: M/S WINSOME DIAMONDS AND JEWELLERY LTD.
Type: LStatus: PEntry: 22-01-2025

5562/2021(20-03-2021 10:54 AM)SLP(C) No. 004944 - / 2021 Registered on 20-03-2021 - SLP_C

Petitioner: THE PRINCIPAL COMMISSIONER OF INCOME TAX VADODARA 1
Respondent: GUJARAT FLUOROCHEMICALS LTD.
Type: LStatus: PEntry: 14-02-2025

10276/2021(06-05-2021 06:13 PM)SLP(C) No. 006863 - / 2021 Registered on 06-05-2021 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 4
Respondent: M/S KARNATAKA STATE FINANCIAL CORPORATION LTD.
Type: LStatus: PEntry: 14-02-2025

16394/2021(07-08-2021 12:39 PM)SLP(C) No. 012192 - / 2021 Registered on 07-08-2021 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX 1 GUJARAT AT AHMEDABAD
Respondent: ADANI WILMAR LTD.
Type: LStatus: PEntry: 22-01-2025

1605/2021(29-11-2021 10:44 AM)SLP(C) No. 019622 - / 2021 Registered on 29-11-2021 - SLP_C

Petitioner: THE PRINCIPAL COMMISSIONER OF INCOME TAX 1
Respondent: ADANI PORTS AND SPECIAL ECONOMIC ZONE LTD.
Type: LStatus: PEntry: 14-02-2025

32057/2021(10-01-2022 01:03 PM)SLP(C) No. 000432 - / 2022 Registered on 10-01-2022 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 4, BANGALORE
Respondent: KARNATAKA STATE FINANCIAL CORPORATION LTD.
Type: LStatus: PEntry: 14-02-2025

601/2022(27-01-2022 11:25 AM)SLP(C) No. 001115 - / 2022 Registered on 27-01-2022 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX
Respondent: M/S DELHI INTERNATIONAL AIRPORT PVT. LTD.
Type: LStatus: PEntry: 14-02-2025

596/2022(28-01-2022 05:54 PM)SLP(C) No. 001374 - / 2022 Registered on 28-01-2022 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX
Respondent: M/S DELHI INTERNATIONAL AIRPORT PVT. LTD.
Type: LStatus: PEntry: 14-02-2025

32357/2021(31-01-2022 12:04 PM)SLP(C) No. 001524 - / 2022 Registered on 31-01-2022 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX
Respondent: M/S DELHI INTERNATIONAL AIRPORT PVT. LTD
Type: LStatus: PEntry: 14-02-2025

17062/2022(04-07-2022 03:41 PM)SLP(C) No. 011309 - / 2022 Registered on 04-07-2022 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 2
Respondent: KARNATAKA STATE FINANCIAL CORPORATION LTD.
Type: LStatus: PEntry: 03-03-2025

20101/2022(14-07-2022 05:03 PM)SLP(C) No. 012410 - / 2022 Registered on 14-07-2022 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE
Respondent: M/S DELHI INTERNATIONAL AIRPORT PVT. LTD
Type: LStatus: PEntry: 14-02-2025

20148/2022(25-07-2022 05:28 PM)SLP(C) No. 012971 - / 2022 Registered on 25-07-2022 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX LTU
Respondent: M/S MAHANAGAR TELEPHONE NIGAM LTD
Type: LStatus: PEntry: 22-01-2025

23825/2022(16-09-2022 11:53 AM)SLP(C) No. 016414 - / 2022 Registered on 16-09-2022 - SLP_C

Petitioner: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Respondent: M/S DELHI INTERNATIONAL AIRPORT PVT. LTD.
Type: LStatus: PEntry: 14-02-2025

24149/2022(16-09-2022 11:54 AM)SLP(C) No. 016415 - / 2022 Registered on 16-09-2022 - SLP_C

Petitioner: THE COMMISSIONER OF INCOME TAX
Respondent: M/S KARNATAKA BANK LTD.
Type: LStatus: PEntry: 22-01-2025

6655/2020(05-11-2022 12:49 PM)SLP(C) No. 020029 - / 2022 Registered on 05-11-2022 - SLP_C

Petitioner: ASSISTANTT COMMISSIONER OF INCOME TAX
Respondent: M/S SARDA ENERGY AND MINERALS LTD.
Type: LStatus: PEntry: 03-03-2025

28684/2022(10-11-2022 10:56 AM)SLP(C) No. 020301 - / 2022 Registered on 10-11-2022 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX
Respondent: M/S DELHI INTERNATIONAL AIRPORT PVT. LTD.
Type: LStatus: PEntry: 14-02-2025

3087/2024(21-03-2024 04:05 PM)SLP(C) No. 007428 - / 2024 Registered on 21-03-2024 - SLP_C

Petitioner: PRINCIPAL COMMISSIONER OF INCOME TAX
Respondent: IL AND FS ENERGY DEVELOPMENT CO. LTD.
Type: LStatus: PEntry: 14-02-2025

16140/2024(17-05-2024 10:16 AM)SLP(C) No. 011896 - / 2024 Registered on 17-05-2024 - SLP_C

Petitioner: THE PR. COMMISSIONER OF INCOME TAX
Respondent: M/S HINDUSTAN INFRASTRUCTURE PROJECTS AND ENGINEERING PRIVATE LIMITED
Type: LStatus: PEntry: 22-01-2025

19781/2024(21-08-2024 03:11 PM)SLP(C) No. 019271 - / 2024 Registered on 21-08-2024 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 7
Respondent: M/S RELIGARE ENTERPRISES LTD.
Type: LStatus: PEntry: 14-02-2025

12985/2020(03-02-2025 06:03 PM)SLP(C) No. 003213 - / 2025 Registered on 03-02-2025 - SLP_C

Petitioner: PR. COMMISSIONER OF INCOME TAX 2
Respondent: M/S BOMBAY STOCK EXCHANGE LTD.
Type: LStatus: PEntry: 22-01-2025

14356/2025(22-04-2025 11:56 AM)SLP(C) No. 011399 - / 2025 Registered on 22-04-2025 - SLP_C

Petitioner: THE COMMISSIONER OF INCOME TAX CENTRAL 1
Respondent: RRPR HOLDING PVT LTD
Type: LStatus: PEntry: 19-04-2025

Earlier Court Details (3)

Court:
High Court
State:
GUJARAT
Case No:
TA-681-2019
Order Date:
2019-10-25
Judgment Challenged:
Yes
Judgment Type:
Final
Court:
High Court
State:
GUJARAT
Case No:
TA-643-2017
Order Date:
2019-10-25
Judgment Challenged:
No
Judgment Type:
Final
Court:
High Court
State:
GUJARAT
Case No:
TA-678-2019
Order Date:
2019-10-25
Judgment Challenged:
No
Judgment Type:
Final

Notices (2)

S.No. 1
138853/2021-12-03
Notice Type: due course notice in SLP
Name:Adani Ports And Special Economic Zone Ltd.Through Taruna Singh Gohil-2509
Location:NEW DELHI, DELHI, Station: New Delhi
Issue Date:12 Mar 2021
Return Date:1 Oct 2022
Dispatch Date:12 Jul 2021
S.No. 2
138853/2021-12-03
Notice Type: due course notice in SLP
Name:Raj Bahadur Yadav-2771copy
Location:NEW DELHI, DELHI
Issue Date:12 Mar 2021
Return Date:1 Oct 2022
Dispatch Date:Pending
Case Content Last Updated22 Aug 2025, 10:55 am IST