DEPUTY COMMISSIONER OF INCOME TAX (BENAME PROHIBITION) V. M/S BHARANI INFRASTRUCTURE PRIVATE LIMITED

46186/2024

AI Insights

The case involves the Deputy Commissioner of Income Tax (Bename Prohibition) & ANR as petitioners against M/S Bharani Infrastructure Private Limited as the respondent. The petition arises from a final judgment and order dated 17-11-2023 in CMA No. 2594/2023 passed by the High Court of Judicature at Madras. The Supreme Court's order addresses procedural aspects such as the condonation of delay in filing and the exemption from filing a certified copy of the impugned judgment, indicating the initiation of a legal challenge against the High Court's decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 575209 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 02-12-2024
• Result in Favour of: Others
• Court: SUPREME COURT
• Assessee Lawyers: S DWARAKANATH; RUPESH KUMA R
• Keywords: Condonation of delay; Exemption from Filing C/C of the Impugned Judgment

Judgement Text

"1 ITEM NO.24+63 COURT NO.2 SECTION XII 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(s). 46186/2024 [Arising out of impugned final judgment and order dated 17-11-2023 in CMA No. 2594/2023 passed by the High Court of Judicature at Madras] DEPUTY COMMISSIONER OF INCOME TAX (BENAME PROHIBITION) & ANR. Petitioner(s) VERSUS M/S BHARANI INFRASTRUCTURE PRIVATE LIMITED Respondent(s) (IA No.252916/2024-CONDONATION OF DELAY IN FILING and IA No.252917/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH Diary No(s). 48416/2024 (XII) (IA No.255810/2024-CONDONATION OF DELAY IN FILING and IA No.255811/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 49410/2024 (XII) (FOR ADMISSION and I.R. and IA No.256031/2024-CONDONATION OF DELAY IN FILING and IA No.256033/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 48264/2024 (III) (FOR ADMISSION and I.R. and IA No.256592/2024-CONDONATION OF DELAY IN FILING and IA No.256596/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 47415/2024 (XII) (IA No.255596/2024-CONDONATION OF DELAY IN FILING and IA No.255597/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 45373/2024 (XII) (IA No.250023/2024-CONDONATION OF DELAY IN FILING and IA No.250024/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 48398/2024 (III) (IA No.259765/2024-CONDONATION OF DELAY IN FILING and IA No.259767/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 44741/2024 (III) (IA No.262181/2024-CONDONATION OF DELAY IN FILING and IA No.262184/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 49344/2024 (XII) (IA No.263142/2024-CONDONATION OF DELAY IN FILING and IA Digitally signed by DEEPAK SINGH Date: 2024.12.02 17:00:32 IST Reason: Signature Not Verified 2 No.263147/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 41970/2024 (XII) (FOR ADMISSION and I.R. and IA No.265190/2024-CONDONATION OF DELAY IN FILING and IA No.265189/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.265195/2024-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 48836/2024 (III) (IA No.266897/2024-CONDONATION OF DELAY IN FILING) Diary No(s). 50202/2024 (IV-B) (IA No.267078/2024-CONDONATION OF DELAY IN FILING and IA No.267077/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 46765/2024 (III) (IA No.268104/2024-CONDONATION OF DELAY IN FILING and IA No.268105/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 51121/2024 (III) (IA No.269571/2024-CONDONATION OF DELAY IN FILING and IA No.269570/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 48782/2024 (FOR ADMISSION and I.R. and IA No.263899/2024-CONDONATION OF DELAY IN FILING and IA No.263900/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Diary No(s). 48813/2024 (IV-B) (IA No.271345/2024-CONDONATION OF DELAY IN FILING) Date : 02-12-2024 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE K.V. VISWANATHAN For Petitioner(s) Mr. S Dwarakanath, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. Jagdish Chandra Solanki, Adv. Mr. Rajeev Ranjan, Adv. Ms. Aastha Singh, Adv. Mr. Navanjay Mahapatra, Adv. For Respondent(s) 3 UPON hearing the counsel the Court made the following O R D E R 1. Delay condoned. 2. Issue notice. 3. Dasti, in addition, is permitted. 4. Tag with SLP(C) No. 15079 of 2024. (DEEPAK SINGH) (ANJU KAPOOR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) "