Assistant Commissioner Of Income Tax vs. Arihant Ganjendrakumar Patni

ITEM NO.6+32 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.5824/2024

(Arising out of impugned final judgment and order dated 07-02-2023 in SCA No.22396/2022 passed by the High Court of Gujarat at Ahmedabad)

ASSISTANT COMMISSIONER OF INCOME TAX Petitioner(s)

VERSUS

M/S INEOS STYROLUTION INDIA LIMITED Respondent(s)

(With I.R. and IA No.62530/2024-CONDONATION OF DELAY IN FILING and IA No.62531/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH Diary No.10114/2024

(With IA No.64785/2024-CONDONATION OF DELAY IN FILING and IA No.64783/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.9900/2024

(With IA No.65956/2024-CONDONATION OF DELAY IN FILING and IA No.65957/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.8212/2024

(With IA No.64605/2024-CONDONATION OF DELAY IN FILING and IA No.64606/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.11139/2024

(With IA No.67025/2024-CONDONATION OF DELAY IN FILING and IA No.67024/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 18-03-2024 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

1

For Petitioner(s) Mr. N. Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mrs. Gargi Khanna, Adv. Ms. Savita Singh, Adv. Mr. Antariksh Singh, Adv. Mr. Prasenjeet Mohapatra, Adv. Mr. Rajeev Ranjan, Adv. Mr. H R Rao, Adv. Mr. Abdhesh Chaudhary, Adv. Ms. Khushboo Agarwal, 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, returnable in four weeks.
• 2 Tag with SLP(C) No 9712 of 2023.

(CHETAN KUMAR) (SAROJ KUMARI GAUR) A.R.-cum-P.S. Assistant Registrar