Office Of The Income Tax Officer Ward 2 (1) Hyderabad Telangana vs. Gorige Srisailam

ITEM NO.7 $+45$

COURT NO.5

SECTION IV-B

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

ITEM 7

SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S). 9897/2025

[Arising out of impugned final judgment and order dated 13-09-2024 in CWP No. 23444/2024 passed by the High Court of Punjab & Haryana at Chandigarh]

ASSISTANT COMMISSIONER OF INCOME TAX DCIT/ACIT CIR 1(1) CHANDIGARH

PETITIONER(S)

VERSUS

ASHU MOHAN PUNCHHI

$$

WITH Diary No(s). 17180/2025 (IV-B) (IA No. 134063/2025 - CONDONATION OF DELAY IN FILING IA No. 134065/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS)

Diary No(s). 21371/2025 (IV-B) (IA No. 134788/2025 - CONDONATION OF DELAY IN FILING)

Diary No(s). 25616/2025 (XII-A) (IA No. 133785/2025 - CONDONATION OF DELAY IN FILING)

Diary No(s). 20480/2025 (XII-A) (IA No. 135095/2025 - CONDONATION OF DELAY IN FILING)

Diary No(s). 24301/2025 (XII-A) (IA No. 132773/2025 - CONDONATION OF DELAY IN FILING IA No. 132774/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 24400/2025 (IX) (IA No. 135354/2025 - CONDONATION OF DELAY IN FILING IA No. 135355/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 23854/2025 (IV-B) (IA No. 135412/2025 - CONDONATION OF DELAY IN FILING) Signature Not Verified Digital $($ $($ $XII - A)$ Date: CONDONATION OF DELAY IN FILING)

Diary No(s). $24382/2025$ (IV-B)

(IA No. 135864/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 18641/2025 (IV-B) (IA No. 135464/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 21479/2025 (IX) (IA No. 135365/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24458/2025 (XII-A) (IA No. 133979/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 21379/2025 (XII-A) (IA No. 136939/2025 - CONDONATION OF DELAY IN FILING IA No. 136940/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15375/2025 (IX) (IA No. 135396/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23273/2025 (IX) (IA No. 136261/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23857/2025 (IX) (IA No. 136260/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24644/2025 (XII-A) (IA No. 136961/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 17969/2025 (IX) (IA No. 135858/2025 - CONDONATION OF DELAY IN FILING IA No. 135859/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 20412/2025 (XII-A) (IA No. 134895/2025 - CONDONATION OF DELAY IN FILING IA No. 134896/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25695/2025 (XII-A) (IA No. 137266/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24452/2025 (XII-A) (IA No. 136926/2025 - CONDONATION OF DELAY IN FILING IA No. 136927/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25635/2025 (XII-A) (IA No. 136670/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2025 (IX) (IA No. 137278/2025 - CONDONATION OF DELAY IN FILING)

Diary No(s). 21376/2025 (XII-A) (IA No. 137717/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 12302/2025 (IV-B) (IA No. 137537/2025 - CONDONATION OF DELAY IN FILING IA No. 137518/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 24330/2025 (XII-A) (IA No. 135465/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 22687/2025 (IX) (IA No. 136903/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 21481/2025 (IV-B) (IA No. 137867/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23625/2025 (IV-B) (IA No. 137859/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23340/2025 (IV-B) (IA No. 137628/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23350/2025 (XII-A) (IA No. 137498/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23260/2025 (XII-A) (IA No. 138280/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25653/2025 (IX) (IA No. 137667/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 3848/2025 (IX) (IA No. 31027/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 22695/2025 (XII-A) (IA No. 138310/2025 - CONDONATION OF DELAY IN FILING IA No. 138311/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 22688/2025 (IX) (IA No. 138162/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25669/2025 (IV-B) (IA No. 138619/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 21664/2025 (IX) (IA No. 138620/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23634/2025 (XII-A)

(IA No. 138691/2025 - CONDONATION OF DELAY IN FILING IA No. 138692/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23272/2025 (IV-B) (IA No. 138374/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 21695/2025 (IV-B) (IA No. 138648/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 15856/2025 (IX) (IA No. 138378/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25640/2025 (IX) (IA No. 139292/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24402/2025 (IV-B) (IA No. 139397/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27137/2025 (XII-A) (IA No. 139413/2025 - CONDONATION OF DELAY IN FILING IA No. 139415/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 28684/2025 (IX) (IA No. 138924/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27330/2025 (XII-A) (IA No. 139285/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 17064/2025 (IV-B) (IA No. 137280/2025 - CONDONATION OF DELAY IN FILING IA No. 137281/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 27132/2025 (IV-B) (IA No. 139722/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 20407/2025 (XII-A) (IA No. 139704/2025 - CONDONATION OF DELAY IN FILING IA No. 139703/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 27316/2025 (IV-B) (IA No. 139641/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25641/2025 (IV-B) (IA No. 139446/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23255/2025 (IV-B) (IA No. 139495/2025 - CONDONATION OF DELAY IN FILING)

Diary No(s). 26424/2025 (IV-B) (IA No. 139997/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 60852/2024 (IX) (IA No. 32177/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27153/2025 (IV-B) (IA No. 139548/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24331/2025 (XII-A) (IA No. 140039/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 26431/2025 (XII-A) (IA No. 139671/2025 - CONDONATION OF DELAY IN FILING IA No. 139672/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 27174/2025 (XII-A) (IA No. 140059/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25913/2025 (IX) (IA No. 140014/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 28418/2025 (IV-B) (IA No. 139925/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25703/2025 (IV-B) (IA No. 140117/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23882/2025 (IX) (IA No. 140205/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25662/2025 (XII-A) (IA No. 140125/2025 - CONDONATION OF DELAY IN FILING IA No. 140126/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23632/2025 (XII-A) (IA No. 139224/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24340/2025 (XII-A) (IA No. 140237/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 26342/2025 (IV-B) (IA No. 139725/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25701/2025 (IX) (IA No. 140471/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24303/2025 (IV-B) (IA No. 140446/2025 - CONDONATION OF DELAY IN FILING)

Diary No(s). 24348/2025 (IV-B) (IA No. 140426/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27823/2025 (IV-B) (IA No. 140064/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25620/2025 (IX) (IA No. 140531/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24368/2025 (IV-B) (IA No. 140879/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 21468/2025 (IV-B) (IA No. 140836/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24630/2025 (IX) (IA No. 140974/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27210/2025 (IV-B) (IA No. 140938/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27230/2025 (IV-B) (IA No. 140947/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 17910/2025 (XII-A) (IA No. 141196/2025 - CONDONATION OF DELAY IN FILING IA No. 141109/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 141197/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 24314/2025 (IX) (IA No. 141029/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23826/2025 (XII-A) (IA No. 140886/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23379/2025 (XII-A) (IA No. 141485/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 12270/2025 (IV-B) (IA No. 141026/2025 - CONDONATION OF DELAY IN FILING IA No. 141027/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 27204/2025 (IV-B) (IA No. 140958/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 26478/2025 (IV-B) (IA No. 140978/2025 - CONDONATION OF DELAY IN FILING)

Diary No(s). 24311/2025 (IV-B) (IA No. 141028/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23337/2025 (IX) (IA No. 141722/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24645/2025 (XII-A) (IA No. 140775/2025 - CONDONATION OF DELAY IN FILING IA No. 140776/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25643/2025 (IX) (IA No. 137469/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25910/2025 (IX) (IA No. 140209/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27175/2025 (IX) (IA No. 141528/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27234/2025 (IX) (IA No. 140818/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24745/2025 (IV-B) (IA No. 140876/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27644/2025 (IX) (IA No. 141747/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27152/2025 (IX) (IA No. 140995/2025 - CONDONATION OF DELAY IN FILING) ITEM 45 SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S). 28268/2025 (IA No. 140351/2025 - CONDONATION OF DELAY IN FILING) WITH Diary No(s). 27369/2025 (IX) (IA No. 141908/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 8268/2025 (IV-B) (IA No. 142336/2025 - CONDONATION OF DELAY IN FILING IA No. 142337/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 25636/2025 (IX) (IA No. 141917/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 23591/2025 (IX)

(IA No. 142532/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 26414/2025 (IV-B) (IA No. 142080/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 18619/2025 (IX) (IA No. 142156/2025 - CONDONATION OF DELAY IN FILING IA No. 142158/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 26418/2025 (IX) (IA No. 142634/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25731/2025 (XII-A) (IA No. 142438/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25642/2025 (IX) (IA No. 141849/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 27633/2025 (XII-A) (IA No. 142266/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 25694/2025 (XII-A) (IA No. 142779/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 24345/2025 (XII-A) (IA No. 141863/2025 - CONDONATION OF DELAY IN FILING) Date : 06-06-2025 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH (PARTIAL COURT WORKING DAYS BENCH) For Petitioner(s) Mr. Rajnish Jaiswal, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Ms. Madhulika Upadhyay, Adv. Ms. Gargi Khanna, Adv. Mr. Amit Sharma B, Adv. Mr. Chandra Kant Sharma, Adv. Mr. Manish Pushkarna, Adv. Mr. Sayooj Mohandas, Adv. Mr. Praneet Pranav, Adv. Mr. Chetan Joshi, Adv. Mrs. Samta Pushkarna Mishra, Adv. Ms. Mamta Rani, Adv.

For Respondent(s) Mr. Rajnish Jaiswal, Adv. Mr. Rameshwar Prasad Goyal, AOR

Mr. Praveen Swarup, AOR Mr. Sanjay Bansal, Adv. Ms. Ananya Kapoor, Adv. Mr. Shivam Kapoor, Adv. Utkarsha Gupta, Adv. Mr. Tarun Chanana, Adv.

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

1. Delay condoned.

2. Issue notice and tag with SLP (Civil) No.27736 of 2023.

(Divya Babbar) (Geeta Ahuja) Court Master (NSH) Assistant Registrar-cum-PS