Assistant Commissioner Of Income Tax vs. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd

ITEM NO.6 COURT NO.1 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(s) for Special Leave to Appeal (C) No(s). 4575/2020

(Arising out of impugned final judgment and order dated 09-07-2019 in WP No. 192/2016 passed by the High Court Of Judicature At Bombay At Goa)

ASST. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s)

VERSUS

M/S VENTURE REAL ESTATE & ANR. Respondent(s)

(IA No. 109090/2020 - EARLY HEARING APPLICATION)

WITH

SLP(C) No. 12330/2020 (IX) (IA No.69634/2020-CONDONATION OF DELAY IN FILING)

SLP(C) No. 12331/2020 (IX) (FOR ADMISSION and I.R. and IA No.79796/2020-CONDONATION OF DELAY IN FILING)

SLP(C) No. 12333/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 71143/2020)

SLP(C) No. 12365/2020 (IX) (IA No.79748/2020-CONDONATION OF DELAY IN FILING)

Diary No(s). 32057/2023 (IX) (FOR ADMISSION and I.R. and IA No.179764/2023-CONDONATION OF DELAY IN FILING)

SLP(C) No. 4717/2020 (IX) (IA No.24062/2020-CONDONATION OF DELAY IN FILING)

SLP(C) No. 5486/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 29044/2020) SLP(C) No. 4567/2020 (IX) Digitally signed by Gulshan Kumar Arora Date: 2024.08.23 16:51:18 IST Reason: Signature Not Verified

SLP(C) No. 3884/2021 (IX) (FOR PERMISSION TO FILE LENGTHY LIST OF DATES ON IA 33415/2020) SLP(C) No. 7112/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 30685/2020) SLP(C) No. 5480/2020 (IX) (FOR ADMISSION and I.R. and IA No.26832/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 5483/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 5485/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 7900/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 48712/2020) SLP(C) No. 5484/2020 (IX) (FOR ADMISSION and I.R. and IA No.27363/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 4805/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 4802/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 3960/2021 (IX) (IA No.95945/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7119/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 21655/2022 (IX) (FOR ADMISSION and I.R. and IA No.98695/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7165/2020 (IX) (FOR ADMISSION and I.R. and IA No.46199/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 14503/2022 (IX) (FOR ADMISSION and I.R. and IA No.42799/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 13976/2020 (IX) (FOR ADMISSION and I.R. and IA No.45845/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 6552/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 7160/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 7120/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 47902/2020) SLP(C) No. 7756/2020 (IX) SLP(C) No. 7758/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 12966/2021 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 82821/2020) SLP(C) No. 9772/2020 (IX) (FOR ADMISSION and I.R. and IA No.67077/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 6140/2021 (IX) SLP(C) No. 11197/2021 (IX) (IA No.70265/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12328/2020 (IX) (FOR ADMISSION and I.R. and IA No.79780/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12329/2020 (IX) (FOR ADMISSION and I.R. and IA No.90760/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12625/2021 (IX) (FOR ADMISSION and I.R. and IA No.81361/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 17091/2021 (IX) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 83022/2020) SLP(C) No. 9771/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 68355/2020)

SLP(C) No. 12332/2020 (IX) (IA No.80886/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 13192/2020 (IX) (FOR ADMISSION and I.R. and IA No.81909/2020-CONDONATION OF DELAY IN FILING and IA No.81910/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13744/2021 (IX) (FOR ADMISSION and I.R. and IA No.74164/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12334/2020 (IX) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 77576/2020) SLP(C) No. 12335/2020 (IX) (FOR ADMISSION and I.R. and IA No.77613/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12366/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 79494/2020) SLP(C) No. 12367/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 84631/2020) SLP(C) No. 12368/2020 (IX) (FOR ADMISSION and I.R. and IA No.82702/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12369/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 85205/2020) SLP(C) No. 12370/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 83075/2020) SLP(C) No. 12371/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 87391/2020) SLP(C) No. 15978/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 127921/2020)

4

SLP(C) No. 4571/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 13235/2020) SLP(C) No. 7113/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 32435/2020) SLP(C) No. 5482/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 24725/2020) SLP(C) No. 5490/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 29968/2020) SLP(C) No. 4559/2020 (IX) SLP(C) No. 4566/2020 (IX) SLP(C) No. 5481/2020 (IX) (FOR ADMISSION and I.R. and IA No.29260/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7116/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 8637/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 38799/2020) SLP(C) No. 5489/2020 (IX) (FOR ADMISSION and I.R. and IA No.27855/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 5375/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 5475/2020 (IX) (FOREXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 30566/2020) SLP(C) No. 7164/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 35409/2020T) SLP(C) No. 4564/2020 (IX) SLP(C) No. 5488/2020 (IX) (FOR ADMISSION and I.R.)

SLP(C) No. 6193/2020 (IX) (FOR ADMISSION and I.R. and IA No.31611/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 6553/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 35140/2020) SLP(C) No. 5477/2020 (IX) (FOR ADMISSION and I.R. and IA No.29928/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7163/2020 (IX) (FOR ADMISSION and I.R) SLP(C) No. 7757/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 7166/2020 (IX) (FOR ADMISSION and I.R. and IA No.37018/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7111/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 35257/2020 IA No. 35257/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 5479/2020 (IX) (FOR ADMISSION and I.R. and IA No.28413/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 5478/2020 (IX) (IA No.29957/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7161/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 6110/2021 (IX) IA No. 79891/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7162/2020 (IX) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 43018/2020) SLP(C) No. 12598/2021 (IX) (FOR ADMISSION and I.R. and IA No.87209/2020-CONDONATION OF DELAY IN FILING)

SLP(C) No. 12327/2020 (IX) (FOR ADMISSION and I.R. and IA No.78309/2020-CONDONATION OF DELAY IN FILING)

SLP(C) No. 9426/2020 (IX) (IA No.66363/2020-CONDONATION OF DELAY IN FILING)

SLP(C) No. 17090/2021 (IX) (FOR ADMISSION and I.R. and IA No.75477/2020-CONDONATION OF DELAY IN FILING)

Date : 22-08-2024 These matters were called on for hearing today.

CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANOJ MISRA

For Petitioner(s) Mr. K M Natraj, A.S.G. Mrs. Nisha Bagchi, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Ms. Indira Bhakar, Adv. Mr. Mohd Akhil, Adv. Mrs. Gargi Khanna, Adv. Mr. Sughosh Subramanium, Adv. Mr. Nikhil Majitha, Adv. Mr. B K Satija, Adv.

For Respondent(s) Mr. Prateek K Chadha, AOR

Mr. Percy J Pardiwalla, Sr. Adv.

Mr. Sukhsagar Syal, Adv.

• Mr. Rustom B. Hathikhanawala, AOR
• Mr. Mihir Naniwadekar, Adv. Ms. Pritha Srikumar Iyer, AOR
• Ms. Saumya Sinha, Adv.

Ms. Triveni S Potekar, Adv. Mr. Mukesh Kumar Singh, Adv. Mr. Ikshit Singhal, Adv. Mr. Chandrakant S Sarkar, Adv. Mr. Narendra Kumar Goyal, Adv. Ms. Kajal Rani, Adv. Mr. Vipin Sandu, Adv. Mr. Km. Reena, Adv. Ms. Saba, Adv.

Ms. Dibya Kumari, Adv.

Mr. Mani Shankar Mishra, Adv. Mr. C.m. Diwedi, Adv. M/S. Mukesh Kumar Singh And Co., AOR Mr. Ninad Laud, Adv. Mr. Ivo Dcosta, Adv. Mr. Gokul Krishna, Adv. Mr. Sahil Tagotra, AOR Mr. Parag S. Rao, Adv. Ms. Madhusmita Bora, AOR Mr. Ajay Menon, Adv. Mr. Dipankar Singh, Adv. Mr. Arvind Gupta, AOR Mr. Anil Kumar Sahu, Adv. Mr. Anil Kumar Ganjhu, Adv. Mr. Mohit Bidhuri, Adv. Mr. Kanav Bhardwaj, Adv. Mr. Shivan Desai, Adv. Mr. Jatin Ramaiya, Adv. Mr. Nathan Vas, Adv. Mr. Vibhuti Sushant Gupta, Adv. Mr. Vibhuti Sushant, Adv. Ms. Tahira Menezes, Adv. Ms. Maria Viegas, Adv. Mr. Narender Kumar Verma, AOR Mr. Yashraj Singh Deora, AOR Mr. Sachit Jolly, Adv. Ms. Anuradha Dutt, Adv. Ms. Soumya Singh, Adv. Ms. Disha Jham, Adv. Mr. Devansh Jain, Adv. Mr. Raghav Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR M/S. K J John And Co, AOR Mr. Pratap Venugopal, Sr. Adv. Ms. Surekha Raman, Adv. Mr. Amarjit Singh Bedi, Adv. Mr. Shreyash Kumar, Adv. Mr. Yashwant Sanjenbam, Adv. Mr. Kavin Gulati, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. Rishi Agrawala,, Adv. Mr. Rishi Agrawala, Adv.

Mr. Ankur Saigal, Adv. Mr. Alok Yadav, Adv. Ms. Sayree Basu Mallik, Adv. Mr. Abhinabh Garg, Adv. Mr. E. C. Agrawala, AOR Ms. Chitra Agarwal, Adv. Ms. Manavi Agarwal, Adv.

UPON hearing the counsel the Court made the following O R D E R

• 1 All the written submissions shall be filed within a period of one week.
• 2 Ms Nisha Bagchi, senior counsel appearing on behalf of Union of India states that the written submissions and the compilation will be filed within a period of one week.
• 3 List the matters on 10 September 2024.

(GULSHAN KUMAR ARORA) (POOJA SHARMA) AR-CUM-PS COURT MASTER