Assistant Commissioner Of Income Tax Circle 8 (3)(1) Mumbai vs. Tlg India Private Limited

COURT NO.12

SECTION III

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 48482/2023

(Arising out of impugned final judgment and order dated 07-02-2023 in SCA No. 23133/2022 passed by the High Court of Gujarat at Ahmedabad)

INCOME TAX OFFICER

Petitioner(s)

VERSUS

ASHVIN MAVIJIBHAI CHHATROLA

Respondent $(s)$

No.258172/2023-CONDONATION $OF$ DELAY $IN$ (IA FILING and $TA$ No.258173/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH

Diary No(s). 48474/2023 (III) No.259496/2023-CONDONATION $(IA)$ $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ $\mathbf{I}\mathbf{A}$ FILING and No.259497/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 48462/2023 (III) (IA No.261525/2023-CONDONATION $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ FILING $\quad\text{and}\quad$ $\mathbf{I}\mathbf{A}$ No.261524/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 47362/2023 (III) (FOR ADMISSION and I.R. and IA No.262123/2023-CONDONATION OF DELAY IN FILING and IA No.262124/2023-EXEMPTION FROM FILING C/C OF THE <pre>IMPUGNED JUDGMENT)</pre>

Diary No(s). 48459/2023 (III) (FOR ADMISSION and I.R. and IA No.262833/2023-CONDONATION OF DELAY IN FILING and IA No.262835/2023-EXEMPTION FROM FILING C/C OF THE <pre>IMPUGNED JUDGMENT)</pre>

Diarv No(s). 47438/2023 (III) (IA No.262051/2023-CONDONATION OF DELAY IN FILING and IA No.262059/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diarv No(s). 48466/2023 (III) No.263081/2023-CONDONATION DELAY $IN$ FILING $\quad\text{and}\quad$ $TA$ (IA $\mathsf{OF}$ No.263082/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Signa Perform (Try No(s). 49833/2023 (III) No. 263279/2023-CONDONATION $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ FILING $\quad\text{and}\quad$ $\mathbf{I}\mathbf{A}$ 174824NB. 263280/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

$\mathbf{1}$

Diary No(s). 49795/2023 (III)

(IA No.263394/2023-CONDONATION OF DELAY IN FILING and IA No.263397/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 49836/2023 (III) (IA No.262986/2023-CONDONATION OF DELAY IN FILING and IA No.262985/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 49826/2023 (III) (FOR ADMISSION and I.R. and IA No.265442/2023-CONDONATION OF DELAY IN FILING and IA No.265444/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) Dy. No.48352/2023 (FOR ADMISSION and I.R. and IA No.264258/2023-CONDONATION OF DELAY IN FILING and IA No.264256/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) Dy. No.49809/2023 (IA No.267384/2023-CONDONATION OF DELAY IN FILING and IA No.267386/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 49820/2023 (III) (FOR ADMISSION and I.R. and IA No.267501/2023-CONDONATION OF DELAY IN FILING and IA No.267502/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) Dy. No.51682/2023 (IA No.266814/2023-CONDONATION OF DELAY IN FILING and IA No.266813/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 49821/2023 (III) (FOR ADMISSION and I.R. and IA No.266316/2023-CONDONATION OF DELAY IN FILING and IA No.266313/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 52887/2023 (III) (FOR ADMISSION and I.R. and IA No.266558/2023-CONDONATION OF DELAY IN FILING and IA No.266559/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 02-01-2024 These petitions were called on for hearing today.

CORAM :

HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH

For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. V Chandrashekhara Bharathi, Adv. Mr. Rajesh Singh Chauhan, Adv.

Mr. Prashant Singh Ii, Adv. Mr. Shashwat Parihar, Adv. Mr. Aditya Manubarwala, Adv. Mr. Sachin Sharma, Adv. Mr. Rajeev Ranjan, Adv. Mr. Shashank Bajpai, Adv. Mr. Raghvendra Shukla, Adv. Mrs. Shweta Garg, Adv. Mrs. Bharti Tyagi, Adv.

For Respondent(s)

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

Delay condoned.

Issue notice to the respondent(s).

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

(RADHA SHARMA) (MALEKAR NAGARAJ)

COURT MASTER (SH) COURT MASTER (NSH)