Office Of The Income Tax Officer vs. Gautam Industrial Corporation

COURT NO.15

SECTION XIV

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

TRANSFER PETITION (CIVIL) Diary No(s). 34418/2023

(Arising out of impugned final judgment and order dated 30-11-0001 in WPC No. 5970/2022 passed by the Gauhati High Court)

UNION OF INDIA & ORS.

Petitioner(s)

VERSUS

M/S JSVM PLYWOOD INDUSTRIES LTD (FORMERLY KNOW AS ARUNACHAL SAW AND VENEER MILLS PVT LTD) Respondent(s)

(FOR ADMISSION and IA No.206551/2023-EX-PARTE STAY and IA No.206540/2023-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS )

Date: 19-10-2023 This petition was called on for hearing today.

CORAM :

HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN

For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Sreekumar C N, Adv. Mr. V C Bharathi, Adv. Mrs. Praveena Gautam, Adv. Mr. Shashank Bajpai, Adv.

For Respondent(s)

UPON hearing the counsel the Court made the following ORDER Prima facie, we are of the view that when the matter is pending before the High Court, there is no justification for

seeking transfer of the petition from the High Court to the Supreme Court.

When matters are pending before different High Courts, there is bound to be differences of opinion. That is no reason to seek ature Not Verified Take the cases pending before different High Courts $54 \overline{IS}$ to this Court so as to make the proceeding before this Court as an

contd..

original as well as final proceeding, thereby depriving the unsuccessful party of a right of appeal.

In the circumstances, we do not think that the matter would require any further consideration. Since, another Transfer Petition is pending, tag along with TP (C) No.767/2023.

List on 31.10.2023.

(NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)