The Assistant/Deputy Commissioner Of Income Tax Circle 1 Nashik vs. Maharajkrishna Birmani

ITEM NOS.6+14+65 COURT NO.13 SECTION IX

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 59599/2024

[Arising out of impugned final judgment and order dated 28-03-2024 in WP No. 13311/2023 passed by the High Court of Judicature at Bombay]

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE Petitioner(s) 1 & ORS.

VERSUS

PANDHE ANIL VASANTRAO Respondent(s)

(IA No. 33110/2025 - CONDONATION OF DELAY IN FILING SLP

WITH

Diary No(s). 41605/2024 (IX) FOR ADMISSION and I.R. IA No. 33770/2025 - CONDONATION OF DELAY IN FILING IA No. 33771/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 33786/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 3145/2025 (IX) FOR ADMISSION and I.R. IA No. 34293/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 569/2025 (IX) FOR ADMISSION and I.R. IA No. 35304/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 2868/2025 (IX) IA No. 33395/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 3165/2025 (IX) FOR ADMISSION and I.R. IA No. 37505/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 3146/2025 (IX) IA No. 37185/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 3834/2025 (IX) IA No. 38304/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 1837/2025 (IX) FOR ADMISSION and I.R. IA No. 39084/2025 - CONDONATION OF DELAY IN FILING SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1893/2025 FOR ADMISSION and I.R. Digitally signed by VISHAL ANAND Date: 2025.02.17 18:36:21 IST Reason: Signature Not Verified

IA No. 35519/2025 - CONDONATION OF DELAY IN FILING IA No. 35520/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT WITH Diary No(s). 57360/2024 (III) IA No. 33505/2025 - CONDONATION OF DELAY IN FILING IA No. 33508/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 61317/2024 (XIV) IA No. 35235/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 3169/2025 (XIV) FOR ADMISSION IA No. 36027/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 3156/2025 (III) IA No. 35314/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 60602/2024 (XIV) FOR ADMISSION and I.R. IA No. 36945/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 5713/2025 (XVI) FOR ADMISSION and I.R. IA No. 37896/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 3327/2025 (III) IA No. 38330/2025 - CONDONATION OF DELAY IN FILING IA No. 38332/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5522/2025 (FOR ADMISSION and I.R. ) IA No. 40032/2025 - CONDONATION OF DELAY IN FILING Date : 17-02-2025 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE R. MAHADEVAN For Petitioner(s) : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. Karan Lahiri, Adv. Mrs. Anamika Aggarwal, Adv. Mr. Annirudh Sharma Ii, Adv. For Respondent(s) : UPON hearing the counsel the Court made the following O R D E R

1. Delay condoned.

2. These Special Leave Petitions are squarely covered by the Judgment of this Court rendered on 3-10-2024 in "Union of India &

2

Ors. vs. Rajeev Bansal" (Civil Appeal No.8629/2024 etc.) 2024 (11) Scale 473.

3. In view of the above, the petitions filed by the Revenue are disposed of. The assessees will be governed by reasons discussed in the said Judgment.

4. The assessing officers will dispose of the objections in terms of the law laid down by this Court. Thereafter, the assessees who are aggrieved will be at liberty to pursue all the rights and remedies in accordance with law, save and except for the issues which have been concluded in the Judgment.

5. Pending applications, if any, shall also stand disposed of.

(VISHAL ANAND) (ANJALI PANWAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)