Assistant Commissioner Of Income Tax vs. Arihant Ganjendrakumar Patni

COURT NO.15

SECTION XI

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 32054/2023

(Arising out of impugned final judgment and order dated 22-02-2023 in WT No. 1328/2022 passed by the High Court of Judicature at Allahabad)

UNION OF INDIA & ORS.

Petitioner(s)

$\quad \text{and} \quad$

$\mathbf{I}\mathbf{A}$

VERSUS

LATE VIRMA DEVI THROUGH HER SON PRADEEP KUMAR JAIN Respondent $(s)$

No.177285/2023-CONDONATION OF DELAY IN $(IA)$ FILING and $\mathbf{I}\mathbf{A}$ No.177286/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WTTH

Diary No(s). 30686/2023 (XI)

$(IA)$ No.177537/2023-CONDONATION $\mathsf{OF}$ DELAY IN FILING and $\mathbf{I}\mathbf{A}$ No.177538/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diarv No(s). 31207/2023 (XI)

(FOR ADMISSION and I.R. and IA No.178971/2023-CONDONATION OF DELAY IN FILING and IA No.178969/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) Dy.No.32358/2023 No.179682/2023-CONDONATION OF (IA DELAY $IN$ FILING

No.179683/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date: 15-09-2023 These petitions were called on for hearing today.

CORAM :

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

Mr. Raj Bahadur Yadav, AOR<br>Mr. Udai Khanna, Adv.<br>Mr. Rupesh Kumar, Adv.
Mrs. Archana Pathak Dave, Adv.
Mr. Santosh Kumar, Adv.
Mrs. Prerna Dhall, Adv.
Mrs. Harshita Raghuvanshi, Adv.
Mr. V C Bharathi, Adv.
Signature Not Verified
Mr. Nishit Agrawal, AOR<br>🏁 Respondent (s)
Ms. Kanishka Mittal, Adv.

Ms. Vanya Agrawal, Adv.

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

SLP(C) Dy. No.32054/2023, Diary No(s).30686/2023 Diary No(s). 31207/2023:

Delay condoned.

Issue notice to the respondents.

Tag along with SLP (C) No.6706/2023 with connected matters.

SLP(C) Dy.No.32358/2023:

Learned counsel for the respondent who has appeared in Court submitted that since the assessment order has been passed, the special leave petition has been rendered infructuous.

Petitioners' counsel did not contradict the said submission.

Hence, the special leave petition is dismissed as having been rendered infructuous.

(RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH)