Assistant Commissioner Of Income Tax 1 (1) vs. Karishma Goa Mineral Trading Pvt. Ltd

ITEM NO.14 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.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

Diary No(s). 32057/2023 (IX) (FOR ADMISSION and I.R. and IA No.179764/2023-CONDONATION OF DELAY IN FILING) SLP(C) No. 7112/2020 (IX) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 30685/2020) SLP(C) No. 7900/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 48712/2020 IA No. 48712/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7165/2020 (IX) (FOR ADMISSION and I.R. and IA No.46199/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 6552/2020 (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 IA No. 47902/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7756/2020 (IX) ) SLP(C) No. 7758/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 12328/2020 (IX) (FOR ADMISSION and I.R. and IA No.79780/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12330/2020 (IX) ( IA No.69634/2020-CONDONATION OF DELAY IN FILING) Digitally signed by VISHAL ANAND Date: 2024.12.20 18:27:00 IST Reason: Signature Not Verified

SLP(C) No. 9771/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 68355/2020 IA No. 68355/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 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 IA No. 71143/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12335/2020 (IX) (FOR ADMISSION and I.R. and IA No.77613/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12365/2020 (IX) ( IA No.79748/2020-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 IA No. 79494/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12368/2020 (IX) (FOR ADMISSION and I.R. and IA No.82702/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12370/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 83075/2020 IA No. 83075/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 4567/2020 (IX) ) SLP(C) No. 3884/2021 (IX) (FOR FOR PERMISSION TO FILE LENGTHY LIST OF DATES ON IA 33415/2020 IA No. 33415/2020 - PERMISSION TO FILE LENGTHY LIST OF DATES) 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. 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

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IN FILING) SLP(C) No. 7160/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 12966/2021 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 82821/2020 IA No. 82821/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 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. 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 IA No. 83022/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 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 IA No. 81909/2020 - CONDONATION OF DELAY IN FILING 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 IA No. 77576/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12367/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 84631/2020 IA No. 84631/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12369/2020 (IX)

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(FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 85205/2020 IA No. 85205/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12371/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 87391/2020 IA No. 87391/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15978/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 127921/2020 IA No. 127921/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 4571/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 13235/2020 IA No. 13235/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 4717/2020 (IX) (IA No.24062/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7113/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 32435/2020 IA No. 32435/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 5486/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 29044/2020 IA No. 29044/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 4559/2020 (IX) ) SLP(C) No. 4566/2020 (IX) ) 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. 8637/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 38799/2020 IA No. 38799/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED

JUDGMENT) SLP(C) No. 5489/2020 (IX) (FOR ADMISSION and I.R. and IA No.27855/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 5484/2020 (IX) (FOR ADMISSION and I.R. and IA No.27363/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 4564/2020 (IX) ) 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. 5479/2020 (IX) (FOR ADMISSION and I.R. and IA No.28413/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 6110/2021 (IX) IA No. 79891/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 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. 5482/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 24725/2020 IA No. 24725/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 5490/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 29968/2020 IA No. 29968/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 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. 5375/2020 (IX) (FOR ADMISSION and I.R.) SLP(C) No. 5475/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 30566/2020 IA No. 30566/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 7164/2020 (IX) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 35409/2020 IA No. 35409/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 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 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 35140/2020 IA No. 35140/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 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. 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. 7162/2020 (IX) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 43018/2020 IA No. 43018/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 17090/2021 (IX) (FOR ADMISSION and I.R. and IA No.75477/2020-CONDONATION OF DELAY IN FILING) Date : 18-12-2024 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. 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. Pratp Venugopal, Sr. Adv. Mr. Pratap Venugopal, Sr. Adv. Ms. Surekha Raman, Adv. Mr. Amarjit Singh Bedi, Adv. Mr. Shreyash Kumar, Adv. Mr. Yashwant Sanjenbam, Adv. Mr. Imilikaba Jamir, Adv. For M/s. K J John And Co, AOR 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. Ms. Manavi Agarwal, Adv. Mrs. Kamakshi Sehgal, Adv. Ms. Kamakshi Sehgal, Adv. Mr. Yash Jain, Adv. Mr. E. C. Agrawala, AOR Mr. Mihir Naniwadekar, Adv. Mr. Devendra Jain, Adv. Mr. Prateek K Chadha, AOR Mr. Sreekar Aechuri, Adv. Mr. Arjun Nayyar, Adv. Mr. Aniket Chauhaan, Adv. 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. Vikas, Adv.

Mr. Hardik Maurya, Adv. Mr. Savyasachi Dubey, Adv. Mr. C M Dwivedi, Adv. Mr. Divyanshu Sarswat, Adv. Mr. Rahul Saini, Adv. For M/s. Mukesh Kumar Singh And Co., AOR Mr. Ninad Laud, Adv. Mr. Ivo Ms Dcosta, Adv. Mr. Zubin Dash, Adv. Mr. Sahil Tagotra, AOR Mr. Parag S. Rao, Adv. Ms. Madhusmita Bora, AOR Mr. Pawan Kishore Singh, Adv. Mr. Dipankar Singh, Adv. Ms. Pavithra V., Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. Nishant Thakkar, Adv. Ms. Jasmin Amalsadvala, Adv. Mr. Ranjan Nikhil Dharnidhar, AOR Mr. Arvind Gupta, AOR Mr. Anil Kumar Sahu, Adv. Mr. Kanav Bhardwaj, Adv. Ms. Mansi Sharma, Adv. Mr. Shivan Desai, Adv. Mr. Vibhuti Sushant Gupta, Adv. Ms. Maria Viegas, Adv. Ms. Tahira Manezes, Adv. Ms. Riya Amonkar, Adv. Mr. Narender Kumar Verma, AOR Mr. Percy Pardiwalla, Sr. Adv. Ms. Anupama Dhurve, Adv. For M/s. Mitter & Mitter Co., AOR Mr. Sachit Jolly, Sr. Adv. Ms. Anuradha Dutt, Adv. Ms. Soumya Singh, Adv. Ms. Disha Jham, Adv. Mr. Devansh Jain, Adv. Ms. Raghav Dutt, Adv. Mr. Raghav Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR

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

1. In this batch of petitions, in some of the matters, service is yet to be completed.

2. In view of the above, the learned counsel appearing for the petitioners is directed to take appropriate steps to complete the service on the unserved respondents before the next date of hearing.

3. Besides the merits of the matters, it appears that there is a gross delay in some of the petitions.

4. Post all these matters on 12-2-2025 to be heard on both counts, i.e., delay as well as merits.

5. Mr. Ninad Laud, the learned counsel submitted that he has filed SLP (C) No.23551 of 2022, arising out of the same impugned judgment of the High Court, but the said matter has not been listed today. He requests that the said SLP may also be listed along with the batch of petitions on the next date of hearing.

6. In view of the above, the Registry is directed to list the said matter along with batch of petitions on the said date.

(VISHAL ANAND) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)