Office Of The Income Tax Officer vs. Gautam Industrial Corporation

ITEM NO.13+54

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 26679/2024

(Arising out of impugned final judgment and order dated 07-02-2023 in SCA No. 19471/2022 passed by the High Court Of Gujarat At Ahmedabad)

THE INCOME TAX OFFICER

Petitioner(s)

VERSUS

YUSUF AHEMAD PATEL

Respondent $(s)$

No.148876/2024-CONDONATION (IA $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ FILING and $\mathbf{T}\mathbf{A}$ No.148879/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

WITH

Diary No(s). 27741/2024 (III) (IA No.148863/2024-CONDONATION $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ FILING and $TA$ No.148864/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27945/2024 (III) $(IA)$ DELAY No.149682/2024-CONDONATION $OF$ $\mathbf{I}\mathbf{N}$ FILING $\quad\text{and}\quad$ $TA$ No.149683/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diarv No(s). 26986/2024 (III) No.148924/2024-CONDONATION $(IA)$ $OF$ DELAY $IN$ FILING $\quad\text{and}\quad$ $TA$ No.148923/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

Diarv No(s). 26028/2024 (III) $(IA)$ No.149632/2024-CONDONATION $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ FILING $\quad\text{and}\quad$ $\mathbf{I}\mathbf{A}$ No.149633/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27352/2024 (III) No.151345/2024-CONDONATION $\mathsf{OF}$ DELAY $IN$ FILING $\quad\text{and}\quad$ $\mathbf{I}\mathbf{A}$ (IA No.151344/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27354/2024 (III)

No.150471/2024-CONDONATION $\mathsf{OF}$ DELAY $IN$ FILING $\mathbf{I}\mathbf{A}$ $(IA)$ $\quad\text{and}\quad$ $\frac{1}{\sqrt{150}}$

COURT NO.1

SECTION III

Diary No(s). 27576/2024 (III) (FOR ADMISSION and I.R. and IA No.151780/2024-CONDONATION OF DELAY IN FILING and IA No.151782/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 28624/2024 (III) (IA No.149921/2024-CONDONATION OF DELAY IN FILING and IA No.149923/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 30307/2024 (III)

Date : 19-07-2024 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 MANOJ MISRA

For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Venkatraman Chandrashekhara Bharathi, Adv. Mr. Rajeeva Ranjan Rajesh, Adv. Mr. Raman Yadav, Adv. Mr. Navanjay Mahapatra, Adv.

For Respondent(s)

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

• 1 Issue notice.
• 2 Tag with Special Leave Petition (Civil) No. 6706 of 2023.

(GULSHAN KUMAR ARORA) (SAROJ KUMARI GAUR)

AR-CUM-PS ASSISTANT REGISTRAR