Office Of The Income Tax Officer vs. Gautam Industrial Corporation
AI Summary
Get an AI-powered analysis of this court order
Order Issued After Hearing
Purpose:
First Hearing
Listed On:
17 May 2024
Original Order Copy
Get a certified copy of this order
Order Text
R E V I S E D
ITEM NO.23+39+78+79+86 COURT NO.1 SECTION III
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No.16023/2024
(Arising out of impugned final judgment and order dated 20-02-2023 in SCA No.2839/2023 passed by the High Court of Gujarat at Ahmedabad)
INCOME TAX OFFICER WARD 1(1)(1) RAJKOT Petitioner(s)
VERSUS
JAYABEN MOHANABHAI PADALIA Respondent(s)
(With I.R. and IA No.106784/2024-CONDONATION OF DELAY IN FILING and IA No.106785/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
WITH Diary No.15774/2024 (III)
(With IA No.104476/2024-CONDONATION OF DELAY IN FILING and IA No.104477/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18444/2024 (III)
(With IA No.107528/2024-CONDONATION OF DELAY IN FILING and IA No.107525/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18134/2024 (III)
(With I.R. and IA No.107485/2024-CONDONATION OF DELAY IN FILING and IA No.107486/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18963/2024 (III)
(With IA No.105333/2024-CONDONATION OF DELAY IN FILING and IA No.105335/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18355/2024 (III)
(With IA No.104384/2024-CONDONATION OF DELAY IN FILING and IA No.104387/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18174/2024 (III)
(With IA No.108944/2024-CONDONATION OF DELAY IN FILING and IA No.108942/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Page 1 of 5
Diary No.15802/2024 (III)
(With I.R. and IA No.106334/2024-CONDONATION OF DELAY IN FILING and IA No.106332/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.16723/2024 (III)
(With IA No.106391/2024-CONDONATION OF DELAY IN FILING and IA No.106396/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16680/2024 (III)
(With IA No.105781/2024-CONDONATION OF DELAY IN FILING and IA No.105782/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18068/2024 (III)
(With I.R. and IA No.106998/2024-CONDONATION OF DELAY IN FILING and IA No.106997/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18450/2024 (III)
(With IA No.109968/2024-CONDONATION OF DELAY IN FILING and IA No.109969/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18852/2024 (III)
(With IA No.110249/2024-CONDONATION OF DELAY IN FILING and IA No.110248/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19053/2024 (III)
(With IA No.108109/2024-CONDONATION OF DELAY IN FILING and IA No.108110/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18416/2024 (III)
(With IA No.111461/2024-CONDONATION OF DELAY IN FILING and IA No.111462/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18843/2024 (III)
(With IA No.111680/2024-CONDONATION OF DELAY IN FILING and IA No.111679/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19079/2024 (III)
(With IA No.110618/2024-CONDONATION OF DELAY IN FILING and IA No.110619/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16677/2024 (III)
(With IA No.110278/2024-CONDONATION OF DELAY IN FILING and IA No.110277/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20231/2024 (III)
(With IA No.112876/2024-CONDONATION OF DELAY IN FILING and IA No.112877/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18364/2024 (III)
(With IA No.110210/2024-CONDONATION OF DELAY IN FILING and IA No.110208/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19708/2024 (III)
(With IA No.113715/2024-CONDONATION OF DELAY IN FILING and IA
No.113697/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.17730/2024 (III)
(With IA No.111437/2024-CONDONATION OF DELAY IN FILING and IA No.111439/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18420/2024 (III)
(With IA No.113260/2024-CONDONATION OF DELAY IN FILING and IA No.113258/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18839/2024 (III)
(With IA No.115390/2024-CONDONATION OF DELAY IN FILING and IA No.115389/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18834/2024 (III)
(With IA No.115106/2024-CONDONATION OF DELAY IN FILING and IA No.115107/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.17661/2024 (III)
(With IA No.115371/2024-CONDONATION OF DELAY IN FILING and IA No.115372/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16153/2024 (III)
(With I.R. and IA No.116512/2024-CONDONATION OF DELAY IN FILING and IA No.116513/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18354/2024 (III)
(With I.R. and IA No.110336/2024-CONDONATION OF DELAY IN FILING and IA No.110337/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18368/2024 (III)
(With IA No.111457/2024-CONDONATION OF DELAY IN FILING and IA No.111455/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18438/2024 (III)
(With IA No.110183/2024-CONDONATION OF DELAY IN FILING and IA No.110184/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20205/2024 (III)
(With IA No.114701/2024-CONDONATION OF DELAY IN FILING and IA No.114700/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19957/2024 (III)
(With IA No.115268/2024-CONDONATION OF DELAY IN FILING and IA No.115266/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19755/2024 (III)
(With IA No.117243/2024-CONDONATION OF DELAY IN FILING and IA No.117244/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18421/2024 (III)
(With I.R. and IA No.118192/2024-CONDONATION OF DELAY IN FILING and IA No.118199/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.16727/2024 (III)
(With IA No.118673/2024-CONDONATION OF DELAY IN FILING and IA No.118674/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18430/2024 (III)
(With IA No.119504/2024-CONDONATION OF DELAY IN FILING and IA No.119505/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.13632/2024 (III)
(With IA No.118645/2024-CONDONATION OF DELAY IN FILING and IA No.118646/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19983/2024 (III)
(With IA No.119577/2024-CONDONATION OF DELAY IN FILING and IA No.119576/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20005/2024 (III)
(With IA No.118664/2024-CONDONATION OF DELAY IN FILING and IA No.118663/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16030/2024 (III)
(With IA No.112232/2024-CONDONATION OF DELAY IN FILING and IA No.112234/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20221/2024 (III)
(With I.R. and IA No.118155/2024-CONDONATION OF DELAY IN FILING and IA No.118156/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18847/2024 (III)
(With I.R. and IA No.119651/2024-CONDONATION OF DELAY IN FILING and IA No.119657/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.20014/2024 (III)
(With I.R. and IA No.119465/2024-CONDONATION OF DELAY IN FILING and IA No.119463/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.21529/2024 (III)
(With IA No.118863/2024-CONDONATION OF DELAY IN FILING and IA No.118864/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 17-05-2024 These petitions 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
Page 4 of 5
For Petitioner(s) Mr. N. Venkatraman, ASG Mrs. Anamika Aggarwal, Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Alka Agarwal, Adv. Mr. Shashank Bajpai, Adv. Mrs. Gargi Khanna, Adv. Mr. Sachin Sharma, Adv. Mr. Siddharth Sinha, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Praneet Pranab, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Raghvendra Shukla, Adv. Mrs. Prerna Singh, Adv. Ms. Preeti Rani, Adv. Mr. Sushil Raaja, Adv. Mr. Aman Shukla, Adv. Mr. Aman Sharma, Adv. * Ms. B.L.N. Shivani, Adv.* Mr. Diwakar Sharma, Adv.* Ms. Neha Malik, Adv.* Mr. Kamal Kishore, Adv.* Mr. Sahib Patel, Adv.*
For Respondent(s)
UPON hearing the counsel the Court made the following O R D E R
- 1 Issue notice on the application for condonation of delay in filing the petition and on the Special Leave Petition.
- 2 Tag with SLP (C) No 6706 of 2023 [Union of India and Others vs Rajeev Bansal]
(CHETAN KUMAR) (POOJA SHARMA) A.R.-cum-P.S. Court Master
Note: Revised for updating the names of the counsel*****
Page 5 of 5
ITEM NO.23+39+78+79+86 COURT NO.1 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No.16023/2024
(Arising out of impugned final judgment and order dated 20-02-2023 in SCA No.2839/2023 passed by the High Court of Gujarat at Ahmedabad)
INCOME TAX OFFICER WARD 1(1)(1) RAJKOT Petitioner(s)
VERSUS
JAYABEN MOHANABHAI PADALIA Respondent(s)
(With I.R. and IA No.106784/2024-CONDONATION OF DELAY IN FILING and IA No.106785/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
WITH Diary No.15774/2024 (III)
(With IA No.104476/2024-CONDONATION OF DELAY IN FILING and IA No.104477/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18444/2024 (III)
(With IA No.107528/2024-CONDONATION OF DELAY IN FILING and IA No.107525/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18134/2024 (III)
(With I.R. and IA No.107485/2024-CONDONATION OF DELAY IN FILING and IA No.107486/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18963/2024 (III)
(With IA No.105333/2024-CONDONATION OF DELAY IN FILING and IA No.105335/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18355/2024 (III)
(With IA No.104384/2024-CONDONATION OF DELAY IN FILING and IA No.104387/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18174/2024 (III)
(With IA No.108944/2024-CONDONATION OF DELAY IN FILING and IA No.108942/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.15802/2024 (III)
(With I.R. and IA No.106334/2024-CONDONATION OF DELAY IN FILING and
Page 6 of 5
IA No.106332/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.16723/2024 (III)
(With IA No.106391/2024-CONDONATION OF DELAY IN FILING and IA No.106396/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16680/2024 (III)
(With IA No.105781/2024-CONDONATION OF DELAY IN FILING and IA No.105782/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18068/2024 (III)
(With I.R. and IA No.106998/2024-CONDONATION OF DELAY IN FILING and IA No.106997/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18450/2024 (III)
(With IA No.109968/2024-CONDONATION OF DELAY IN FILING and IA No.109969/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18852/2024 (III)
(With IA No.110249/2024-CONDONATION OF DELAY IN FILING and IA No.110248/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19053/2024 (III)
(With IA No.108109/2024-CONDONATION OF DELAY IN FILING and IA No.108110/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18416/2024 (III)
(With IA No.111461/2024-CONDONATION OF DELAY IN FILING and IA No.111462/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18843/2024 (III)
(With IA No.111680/2024-CONDONATION OF DELAY IN FILING and IA No.111679/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19079/2024 (III)
(With IA No.110618/2024-CONDONATION OF DELAY IN FILING and IA No.110619/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16677/2024 (III)
(With IA No.110278/2024-CONDONATION OF DELAY IN FILING and IA No.110277/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20231/2024 (III)
(With IA No.112876/2024-CONDONATION OF DELAY IN FILING and IA No.112877/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18364/2024 (III)
(With IA No.110210/2024-CONDONATION OF DELAY IN FILING and IA No.110208/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19708/2024 (III)
(With IA No.113715/2024-CONDONATION OF DELAY IN FILING and IA No.113697/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.17730/2024 (III)
(With IA No.111437/2024-CONDONATION OF DELAY IN FILING and IA No.111439/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18420/2024 (III)
(With IA No.113260/2024-CONDONATION OF DELAY IN FILING and IA No.113258/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18839/2024 (III)
(With IA No.115390/2024-CONDONATION OF DELAY IN FILING and IA No.115389/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18834/2024 (III)
(With IA No.115106/2024-CONDONATION OF DELAY IN FILING and IA No.115107/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.17661/2024 (III)
(With IA No.115371/2024-CONDONATION OF DELAY IN FILING and IA No.115372/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16153/2024 (III)
(With I.R. and IA No.116512/2024-CONDONATION OF DELAY IN FILING and IA No.116513/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18354/2024 (III)
(With I.R. and IA No.110336/2024-CONDONATION OF DELAY IN FILING and IA No.110337/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18368/2024 (III)
(With IA No.111457/2024-CONDONATION OF DELAY IN FILING and IA No.111455/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18438/2024 (III)
(With IA No.110183/2024-CONDONATION OF DELAY IN FILING and IA No.110184/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20205/2024 (III)
(With IA No.114701/2024-CONDONATION OF DELAY IN FILING and IA No.114700/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19957/2024 (III)
(With IA No.115268/2024-CONDONATION OF DELAY IN FILING and IA No.115266/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19755/2024 (III)
(With IA No.117243/2024-CONDONATION OF DELAY IN FILING and IA No.117244/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18421/2024 (III)
(With I.R. and IA No.118192/2024-CONDONATION OF DELAY IN FILING and IA No.118199/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.16727/2024 (III)
(With IA No.118673/2024-CONDONATION OF DELAY IN FILING and IA
No.118674/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.18430/2024 (III)
(With IA No.119504/2024-CONDONATION OF DELAY IN FILING and IA No.119505/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.13632/2024 (III)
(With IA No.118645/2024-CONDONATION OF DELAY IN FILING and IA No.118646/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.19983/2024 (III)
(With IA No.119577/2024-CONDONATION OF DELAY IN FILING and IA No.119576/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20005/2024 (III)
(With IA No.118664/2024-CONDONATION OF DELAY IN FILING and IA No.118663/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.16030/2024 (III)
(With IA No.112232/2024-CONDONATION OF DELAY IN FILING and IA No.112234/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.20221/2024 (III)
(With I.R. and IA No.118155/2024-CONDONATION OF DELAY IN FILING and IA No.118156/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.18847/2024 (III)
(With I.R. and IA No.119651/2024-CONDONATION OF DELAY IN FILING and IA No.119657/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.20014/2024 (III)
(With I.R. and IA No.119465/2024-CONDONATION OF DELAY IN FILING and IA No.119463/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Diary No.21529/2024 (III)
(With IA No.118863/2024-CONDONATION OF DELAY IN FILING and IA No.118864/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 17-05-2024 These petitions 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
Page 9 of 5
For Petitioner(s) Mr. N. Venkatraman, ASG Mrs. Anamika Aggarwal, Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Alka Agarwal, Adv. Mr. Shashank Bajpai, Adv. Mrs. Gargi Khanna, Adv. Mr. Sachin Sharma, Adv. Mr. Siddharth Sinha, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Praneet Pranab, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Raghvendra Shukla, Adv. Mrs. Prerna Singh, Adv. Ms. Preeti Rani, Adv. Mr. Sushil Raaja, Adv. Mr. Aman Shukla, Adv.
For Respondent(s)
UPON hearing the counsel the Court made the following O R D E R
- 1 Issue notice on the application for condonation of delay in filing the petition and on the Special Leave Petition.
- 2 Tag with SLP (C) No 6706 of 2023 [Union of India and Others vs Rajeev Bansal]
(CHETAN KUMAR) (POOJA SHARMA)
A.R.-cum-P.S. Court Master
Page 10 of 5