Assistant Commissioner Of Income Tax vs. Arihant Ganjendrakumar Patni

ITEM NO.8+25 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(s). 13649/2024

(Arising out of impugned final judgment and order dated 21-02-2023 in SCA No. 2887/2023 passed by the High Court of Gujarat at Ahmedabad)

ASSISTANT COMMISSIONER OF INCOME TAX Petitioner(s)

VERSUS

MAHESH HIMATLAL PUJ Respondent(s)

(FOR ADMISSION and I.R. and IA No.92161/2024-CONDONATION OF DELAY IN FILING and IA No.92158/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

WITH

Reason:

Diary No(s). 16505/2024 (III) (IA No.92707/2024-CONDONATION OF DELAY IN FILING and IA No.92708/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 14207/2024 (III) (IA No.92710/2024-CONDONATION OF DELAY IN FILING and IA No.92709/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 12296/2024 (III) (IA No.92702/2024-CONDONATION OF DELAY IN FILING and IA No.92701/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 10065/2024 (III) (FOR ADMISSION and I.R. and IA No.93057/2024-CONDONATION OF DELAY IN FILING and IA No.93058/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.93059/2024-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS)

Diary No(s). 15798/2024 (IX) ( IA No.92380/2024-CONDONATION OF DELAY IN FILING)

Diary No(s). 15789/2024 (IX) Digitally signed by Gulshan Kumar Arora Date: 2024.04.26 16:56:58 IST Signature Not Verified

(IA No.95065/2024-CONDONATION OF DELAY IN FILING and IA No.95067/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 14261/2024 (III) (IA No.95473/2024-CONDONATION OF DELAY IN FILING and IA No.95475/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 15807/2024 (IA No.95489/2024-CONDONATION OF DELAY IN FILING and IA No.95490/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

Diary No(s). 10967/2024 (III) (IA No.89932/2024-CONDONATION OF DELAY IN FILING and IA No.89931/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 13683/2024 (III) (IA No.92318/2024-CONDONATION OF DELAY IN FILING and IA No.92319/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 15517/2024 (III) ( IA No.95731/2024-CONDONATION OF DELAY IN FILING and IA No.95732/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 15528/2024 (III) (FOR ADMISSION and I.R. and IA No.87963/2024-CONDONATION OF DELAY IN FILING and IA No.87967/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 16494/2024 (III) ( IA No.95672/2024-CONDONATION OF DELAY IN FILING and IA No.95674/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 26-04-2024 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. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. Siddharth Sinha, Adv.

2

Mr. Rovin Francis, Adv. Mr. Kamal Kishore, Adv. Mr. Rajeeva Ranjan Rajesh, Adv. Mrs. Archana Sharma, Adv. Mr. Shubham Singh, Adv.

For Respondent(s)

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

• 1 Issue notice.
• 2 Tag with SLP (C) No 9712 of 2023.

(GULSHAN KUMAR ARORA) (SAROJ KUMARI GAUR)

AR-CUM-PS ASSISTANT REGISTRAR