Office Of The Income Tax Officer vs. Gautam Industrial Corporation

ITEM NO.12+42+43+44

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

COURT NO.1

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 629/2024

(Arising out of impugned final judgment and order dated 07-02-2023 19290/2022 passed by the High Court of Gujarat at in SCA No. Ahmedabad)

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3

Petitioner(s)

VERSUS

HARSHIT GEMS LIMITED

Respondent $(s)$

(FOR ADMISSION and I.R. and IA No.10824/2024-CONDONATION OF DELAY IN FILING and IA No.10829/2024-EXEMPTION FROM FILING C/C OF THE <pre>IMPUGNED JUDGMENT )</pre>

WITH

Diary No(s). 1206/2024 (III) $(IA)$ No.11105/2024-CONDONATION OF DELAY IN FILING $\quad\text{and}\quad$ $TA$ No.11106/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 675/2024 (III) No.11208/2024-CONDONATION $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ $(IA)$ FILING $\quad\text{and}\quad$ $\mathbf{I}\mathbf{A}$ No.11209/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 52893/2023 (III) (FOR ADMISSION and I.R. and IA No.11250/2024-CONDONATION OF DELAY IN FILING and IA No.11251/2024-EXEMPTION FROM FILING C/C OF THE <pre>IMPUGNED JUDGMENT)</pre>

Diary No(s). 673/2024 (III) (FOR ADMISSION and I.R. and IA No.12687/2024-CONDONATION OF DELAY IN FILING and IA No.12690/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 1624/2024 (III) (FOR ADMISSION and I.R. and IA No.13394/2024-CONDONATION OF DELAY The probability of the probability of the programming matrices with the probability of the probability of the probability of the probability of the probability of the probability of the probability of the probability of th UGNED JUDGMENT)

SECTION III

Diary No(s). 53038/2023 (III) (IA No.14174/2024-CONDONATION OF DELAY IN FILING and IA No.14176/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 614/2024 (III) ( IA No.16191/2024-CONDONATION OF DELAY IN FILING and IA No.16194/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 652/2024 (III) (IA No.15768/2024-CONDONATION OF DELAY IN FILING and IA No.15766/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 619/2024 (III) (FOR ADMISSION and I.R. and IA No.16778/2024-CONDONATION OF DELAY IN FILING and IA No.16777/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 1371/2024 (III) (IA No.16082/2024-CONDONATION OF DELAY IN FILING and IA No.16083/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 1615/2024 (III) (IA No.16381/2024-CONDONATION OF DELAY IN FILING and IA No.16379/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 1623/2024 (III) (IA No.18757/2024-CONDONATION OF DELAY IN FILING and IA No.18756/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

Date : 25-01-2024 This petition was called on for hearing today.

CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Ragvendra Shukla, Adv. Mr. Mnaish Pushkarna, Adv. Mrs. Gargi Khanna, Adv. Mr. Shashwat Anand, Adv. Mr. Sachin Sharma, Adv. Ms. Prernaa Singh, Adv.

Mr. Aditiya Giri, Adv. Ms. Preeti Rani, Adv. Mr. Gibran Naushad, Adv.

For Respondent(s)

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

• 1 Issue notice including on the application for condonation of delay.
• 2 Tag With SLP (C) No 6706 of 2023.

(GULSHAN KUMAR ARORA) (SAROJ KUMARI GAUR)

AR-CUM-PS ASSISTANT REGISTRAR