ASSISTANT COMMISSIONER OF INCOME TAX V. SANMAN TRADE IMPEX LTD.

SLP(C) No.-000739-000739 - 2025

AI Insights

The case involves multiple Special Leave Petitions (SLPs) filed by the Assistant Commissioner of Income Tax and others against Sanman Trade Impex Ltd., arising from a judgment by the High Court of Judicature at Bombay. The Supreme Court's decision references a precedent set in the case of Union of India & Ors. vs. Rajeev Bansal, which governs the outcome of these petitions. The court condoned the delays in filing and re-filing the SLPs and allowed exemptions from filing certified copies of the impugned judgment. The matter was heard by Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 588689 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 06-01-2025
• Other Referred Cases: Union of India & Ors. vs. Rajeev Bansal
• Laws Referred To: Union of India & Ors. vs. Rajeev Bansal
• Result in Favour of: Others
• Court: SUPREME COURT
• Assessee Lawyers: RUPESH KUMA R; RAJ BAHADUR YADAV; NAVAJAY MAHAPATRA; SARTHAK KAROL; SUSHMA VERMA; SHASHANK BAJPAI
• Keywords: Condonation of delay; Exemption from Filing Certified Copy; Income Tax; Special Leave Petition

Judgement Text

"1 ITEM NOS.11+64+66 COURT NO.14 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.49100/2024 [Arising out of impugned final judgment and order dated 19-01-2024 in WPL No. 32879/2022 passed by the High Court of Judicature at Bombay] ASSISTANT COMMISSIONER OF INCOME TAX & ORS. Petitioner(s) VERSUS SANMAN TRADE IMPEX LTD. Respondent(s) (IA No. 300049/2024 - CONDONATION OF DELAY IN FILING SLP, IA No. 300051/2024 - CONDONATION OF DELAY IN REFILING SLP & IA No. 300047/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No. 56455/2024 (IX) (IA No. 301498/2024 - CONDONATION OF DELAY IN FILING SLP AND IA No. 301499/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No. 57113/2024 (IX) IA No. 301968/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No(s). 55290/2024 (IX) (FOR ADMISSION and I.R. IA No. 301735/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No. 57694/2024 (IX) (FOR ADMISSION and I.R. IA No. 301018/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No.55695/2024 (IX) (IA No. 301464/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No.56914/2024 (IX) (FOR ADMISSION and I.R. IA No. 139/2025 - CONDONATION OF DELAY IN FILING SLP) Diary No.57200/2024 (IX) (IA No. 301601/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No.55804/2024 (IX) IA No. 302398/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No.56124/2024 (IX) (IA No. 302155/2024 - CONDONATION OF DELAY IN FILING SLP) SPECIAL LEAVE PETITION (CIVIL) Diary No.56886/2024 (IA No. 302296/2024 - CONDONATION OF DELAY IN FILING SLP) SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 57343/2024 (IA No. 552/2025 - CONDONATION OF DELAY IN FILING SLP) Diary No.54328/2024 (IX) (FOR CONDONATION OF DELAY IN FILING SLP ON IA 1071/2025 & FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 1075/2025) Digitally signed by VISHAL ANAND Date: 2025.01.06 19:01:16 IST Reason: Signature Not Verified 2 Date : 06-01-2025 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. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Navajay Mahapatra, Adv. Mr. Sarthak Karol, Adv. Mrs. Sushma Verma, Adv. Mr. Shashank Bajpai, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R 1. Delay condoned. 2. Exemption Applications are allowed. 3. These Special Leave Petitions are squarely 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. 4. 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. 5. 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. 6. Pending applications, if any, also stand disposed of. (VISHAL ANAND) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) "