Office Of The Income Tax Officer, Ward 1, Nalgonda vs. Kannegundla Uma Maheswari

COURT NO.7

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S). 9913/2025 FARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 06-09-2024 IN CWP NO. 22564/2024 PASSED BY THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH]

INCOME TAX OFFICER WARD 5 (5) CHANDIGARH & ORS. PETITIONER(S)

VERSUS

JASMINDER KAUR

$RESPONDENT(S)$

FOR ADMISSION AND I.R. IA NO. 76558/2025 - CONDONATION OF DELAY IN FILING

WTTH

DIARY NO(S). 12371/2025 (IX) FOR ADMISSION AND I.R. IA NO. 76890/2025 - CONDONATION OF DELAY IN FILING

DIARY NO(S). 3573/2025 (XII-A) FOR ADMISSION AND I.R. IA NO. 74516/2025 - CONDONATION OF DELAY IN FILING IA NO. 74517/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS

DIARY NO(S). 9954/2025 (IX) IA NO. 77063/2025 - CONDONATION OF DELAY IN FILING

DIARY NO(S). 13198/2025 (XII-A) IA NO. 76531/2025 - CONDONATION OF DELAY IN FILING

DIARY NO(S). 12205/2025 (IX) IA NO. 78127/2025 - CONDONATION OF DELAY IN FILING

SLP(C) NO. 8601/2025 (XIV) (17.6) FOR ADMISSION

DIARY NO(S). 13194/2025 (IX) IA NO. 78103/2025 - CONDONATION OF DELAY IN FILING

DIARY NO(S). 10288/2025 (XII-A) IA NO. 77737/2025 - CONDONATION OF DELAY IN FILING Signature Not Verified

^<table>

BOKARY NO(S). 12347/2025 (IX)

^19:14 PSR ADMISSION AND I.R.

IA NO. 77915/2025 - CONDONATION OF DELAY IN FILING

DIARY NO(S). 12822/2025 (IV-B) FOR ADMISSION AND I.R. IA NO. 77282/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 9864/2025 (IX) IA NO. 79270/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12310/2025 (IX) IA NO. 79478/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 10293/2025 (IV-B) IA NO. 78081/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 10368/2025 (IX) IA NO. 73904/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 14332/2025 (IX) IA NO. 79168/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12352/2025 (XII-A) IA NO. 79956/2025 - CONDONATION OF DELAY IN FILING SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S). 14397/2025 (61) FOR ADMISSION AND I.R. IA NO. 80185/2025 - CONDONATION OF DELAY IN FILING WITH DIARY NO(S). 13252/2025 (XII-A) IA NO. 79182/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12269/2025 (IX) FOR ADMISSION AND I.R. IA NO. 80204/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12252/2025 (IV-B) IA NO. 80631/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12341/2025 (IX) IA NO. 80300/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 13358/2025 (IX) IA NO. 80236/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12200/2025 (XII-A) IA NO. 80751/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12251/2025 (IV-B) IA NO. 81638/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 13369/2025 (IV-B) IA NO. 80059/2025 - CONDONATION OF DELAY IN FILING

DIARY NO(S). 14640/2025 (IV-B) IA NO. 82249/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 12770/2025 (IX) IA NO. 82179/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 13342/2025 (IV-B) IA NO. 81823/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 10388/2025 (IX) IA NO. 77909/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 9858/2025 (IX) IA NO. 81563/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 14388/2025 (IV-B) FOR ADMISSION AND I.R. IA NO. 83114/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 14452/2025 (XII-A) FOR ADMISSION AND I.R. IA NO. 83048/2025 - CONDONATION OF DELAY IN FILING DIARY NO(S). 14317/2025 (XII-A) IA NO. 84002/2025 - CONDONATION OF DELAY IN FILING Date : 04-04-2025 These matters were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE PRASANNA B. VARALE For Petitioner(s) : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. Santosh Kumar, Adv. Mr. Purnendu Bajpai, Adv. Mr. Karan Lahiri, Adv. Mr. Vaibhav Kulkarni, Adv. Mr. Aniket Deepak Agrawal, AOR Mr. Aabgina Chishti, Adv. For Respondent(s) : Mr. Pitambar Acharya, AG Mr. Dhananjaya Mishra, AOR Mr. Ayan Raj, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned.

Issue notice to the respondents.

Tag all these cases with Special Leave Petition (Civil) No.27736 of 2023.

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 13266/2025 (17.6):

Issue notice to the respondents.

Mr. Raj Bahadur Yadav, learned counsel accepts notice for the respondent(s)-Department.

This is a Special Leave Petition filed by the Assessee.

Learned counsel for the petitioners submitted that the petitioners had the benefit of an interim order passed on 20.09.2024 before the High Court of Delhi in W.P.(C) No.13229 of 2024 out of which this Special Leave Petition arises and a similar interim order may be made by this court also.

In the circumstances, we direct that it shall be open for the respondent(s) to proceed with the reassessment proceedings. However any adverse order to be made as against the petitioners herein shall not be given effect to until further orders.

Tag with Special Leave Petition (Civil) No.27736 of 2023.

(B. LAKSHMI MANIKYA VALLI) (DIVYA BABBAR) COURT MASTER (SH) COURT MASTER (NSH)