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

ITEM NO.13+14+28+30

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

COURT NO.1

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 27875/2024

(Arising out of impugned final judgment and order dated 07-02-2023 19534/2022 passed by the High Court of Gujarat at in SCA No. Ahmedabad)

ASSISTANT COMMISSIONER OF INCOME TAX

Petitioner(s)

VERSUS

ANIL JEETMAL KOTHARI HUF

Respondent $(s)$

(IA No.151993/2024-CONDONATION OF DELAY IN FILING and IA No.151994/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WTTH

Diary No(s). 27348/2024 (III) IA No.152276/2024-CONDONATION $OF \quad \mathbf{DELAY}$ $IN$ FILING $\mathbf{L}$ and $\mathbf{I}\mathbf{A}$ No.152277/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 28918/2024 (III) (FOR ADMISSION and I.R. and IA No.153894/2024-CONDONATION OF DELAY IN FILING and IA No.153895/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27343/2024 (III) No.154123/2024-CONDONATION OF DELAY $\mathbf{I}\mathbf{N}$ FILING $\mathbf{I}\mathbf{A}$ $(IA)$ $\quad\text{and}\quad$ No.154125/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27586/2024 (III) (FOR ADMISSION and I.R. and IA No.154385/2024-CONDONATION OF DELAY IN FILING and IA No.154386/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27435/2024 (III) $(IA)$ No.155280/2024-CONDONATION OF DELAY $\mathbf{I}\mathbf{N}$ FILING and $\mathbf{I}\mathbf{A}$ No.155279/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 28060/2024 (IX) Signature MeanWerlified No.152155/2024-CONDONATION OF DELAY $\mathbf{I}\mathbf{N}$ FTI TNG $\quad\text{and}\quad$ TAMO 152157/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT $\frac{24.44}{\text{ason}}$

Diary No(s). 27594/2024 (IX) (FOR ADMISSION and I.R. and IA No.153358/2024-CONDONATION OF DELAY

SECTION III

IN FILING and IA No.153363/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27761/2024 (IX) (FOR ADMISSION and I.R. and IA No.155004/2024-CONDONATION OF DELAY IN FILING and IA No.155005/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 26255/2024 (IX) (IA No.154901/2024-CONDONATION OF DELAY IN FILING and IA No.154900/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.154902/2024-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS)

Diary No(s). 27826/2024 (IX) ( IA No.155406/2024-CONDONATION OF DELAY IN FILING and IA No.155407/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 26620/2024 (IX) OR ADMISSION and I.R. and IA No.155916/2024-CONDONATION OF DELAY IN FILING and IA No.155917/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

Diary No(s). 27035/2024 (IX) (IA FOR CONDONATION OF DELAY IN FILING ON IA 158428/2024 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 158429/2024)

Diary No(s). 27345/2024 (IX) (IA FOR CONDONATION OF DELAY IN FILING ON IA 155881/2024 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 155883/2024)

Diary No(s). 27587/2024 (IX) (IA FOR CONDONATION OF DELAY IN FILING ON IA 157724/2024 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 157729/2024)

Diary No(s). 28048/2024 (IX) (IA FOR CONDONATION OF DELAY IN FILING ON IA 158717/2024 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 158718/2024)

Diary No(s). 28930/2024 (IX) (IA FOR CONDONATION OF DELAY IN FILING ON IA 157995/2024 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 157996/2024)

Diary No(s). 30065/2024 (IX) (IA FOR CONDONATION OF DELAY IN FILING ON IA 157042/2024 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 157044/2024)

Diary No(s). 27467/2024 (IX) (IA No.158259/2024-CONDONATION OF DELAY IN FILING and IA No.158261/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 27948/2024 (III) FOR ADMISSION and I.R. and IA No.157087/2024-CONDONATION OF DELAY IN FILING and IA No.157086/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

Diary No(s). 28805/2024 (III) (FOR ADMISSION and I.R. and IA No.158187/2024-CONDONATION OF DELAY IN FILING and IA No.158188/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 28637/2024 (III) (IA No.158129/2024-CONDONATION OF DELAY IN FILING and IA No.158131/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 26-07-2024 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. Mrs. Nisha Bagchi, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. V Chandrashekhara Bharathi, Adv. Mr. Shashank Bajpai, Adv. Mr. Dhruv Sharma, Adv.

For Respondent(s)

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

• 1 Issue notice on the Applications for condonation of delay as well as on the Special Leave Petitions.
• 2 Tag with SLP (C) No. 6706 of 2023.

(GULSHAN KUMAR ARORA) (SAROJ KUMARI GAUR)

AR-CUM-PS ASSISTANT REGISTRAR