ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 16(2), MUMBAI V. GAYATRIDEVI RAJKUMAR BANKA

SLP(C) No.-003871-003871 - 2025

AI Insights

The case involves a series of special leave petitions filed by the Assistant Commissioner of Income Tax, Circle 16(2), Mumbai, against Gayatridevi Rajkumar Banka, arising from judgments passed by the High Court of Judicature at Bombay. The Supreme Court's decision references a prior judgment in the case of Union of India & Ors. vs. Rajeev Bansal, which appears to have set a precedent or provided a legal framework relevant to the disputes in the petitions. The Court has condoned the delay in filing these petitions and has decided them based on the principles established in the Bansal case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 555521 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 07-02-2025
• Result in Favour of: Revenue
• Court: SUPREME COURT
• Assessee Lawyers: N VENKATRAMAN; RAJ BAHADUR YADAV
• Keywords: Condonation of delay; High Court of Judicature at Bombay; Income Tax; Special Leave Petition

Judgement Text

"ITEM NOS. 29+64 COURT NO.13 SECTION IX 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. 1844/2025 [Arising out of impugned final judgment and order dated 27-03-2024 in WPL No. 7784/2024 passed by the High Court of Judicature at Bombay] ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 16(2), MUMBAI & ORS. … Petitioners VERSUS GAYATRIDEVI RAJKUMAR BANKA … Respondent (IA No. 28084/2025 - CONDONATION OF DELAY IN FILING) WITH Diary No(s). 2893/2025 (IX) (IA No. 29792/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 61090/2024 (IX) (IA No. 28502/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 1874/2025 (IX) (IA No. 29983/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 55203/2024 (IX) (FOR ADMISSION and I.R. IA No. 29972/2025 - CONDONATION OF DELAY IN FILING) SPECIAL LEAVE PETITION(CIVIL) Diary No. 61275/2024 (ITEM NO. 64) [Arising out of impugned final judgment and order dated 23-04-2024 in WPL No. 13001/2024 passed by the High Court of Judicature at Bombay] (IA No. 28796/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 2877/2025 (IX) FOR ADMISSION and I.R. (IA No. 30032/2025 - CONDONATION OF DELAY IN FILING) Diary No(s). 33279/2024 (IX) (IA No. 182175/2024 - CONDONATION OF DELAY IN FILING IA No. 182176/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 53946/2024 (IX) (IA No. 28803/2025 - CONDONATION OF DELAY IN FILING IA No. 28804/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 59631/2024 (IX) Digitally signed by Ashwani Kumar Date: 2025.02.07 17:18:27 IST Reason: Signature Not Verified (FOR ADMISSION and I.R. IA No. 30727/2025 - CONDONATION OF DELAY IN FILING) Date : 07-02-2025 These matters were called on for hearing today. CORAM: HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE R. MAHADEVAN For Petitioner(s): Mr. N Venkatraman, ASG Mr. Raj Bahadur Yadav, AOR Mr. Rajendra Singh Rana, Adv. Mr. Shashank Bajpai, Adv. Mr. H.R. Rao, Adv. Mr. Venkatraman Chandrashekhara Bharathi, Adv. Mr. Padmesh Mishra, Adv. Mr. Udit Dedhiya, Adv. Mr. Shaurya R Rai, Adv. Mr. Brijesh Yadav, Adv. For Respondent(s): UPON hearing the counsel the Court made the following O R D E R 1. Delay condoned. 2. These special leave petitions are covered by the judgment of this Court rendered on 3-10-2024 in “Union of India & Ors. vs. Rajeev Bansal” (Civil Appeal No. 8629/2024 etc.) 2024 (11) Scale 473. 3. In view of the above, the petitions filed by the Revenue are disposed of. The assessee will be governed by reasons discussed in the said judgment. 4. The assessing officers will dispose of the objections in terms of the law laid down by this Court. Thereafter, the assessee who is aggrieved will be at liberty to pursue all the rights and remedies in accordance with law, save and except for the issues which have been concluded in the judgment. 5. Pending application(s), if any, shall stand disposed of. (MANISH ISSRANI) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) "