AI Insights
This case involves a series of Special Leave Petitions (SLPs) filed by the Income Tax Officer against Jignesh Suresh Nakum, arising from a final judgment and order dated 28-02-2024 by the High Court of Judicature at Bombay. The petitions were related to income tax assessments and the procedural aspects of filing and admitting these petitions. The Supreme Court's decision referenced a prior judgment ('Union of India & Ors. vs. Rajeev Bansal') which set a legal precedent for handling such cases. The court's order emphasized adherence to the legal framework established in the cited judgment, ensuring that any further disputes would be addressed within that context.
Appeal Details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 714792 (SC-SUPREME_COURT)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Supreme court cases
Pronouncement Date
14-08-2025
Judgement Text
"Diary No.24742/2025 ITEM NO.28 COURT NO.8 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.24742/2025 [Arising out of impugned final judgment and order dated 28-02- 2024 in WPL No. 6484/2024 passed by the High Court of Judicature at Bombay] INCOME TAX OFFICER - 10 (1)(1) & ORS. Petitioner(s) VERSUS JIGNESH SURESH NAKUM Respondent(s) FOR ADMISSION and I.R. WITH Diary No(s). 21124/2025 (IX) IA No. 118730/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 25343/2025 (IX) IA No. 138404/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 17648/2025 (IX) IA No. 139048/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 25711/2025 (IX) IA No. 139510/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 29245/2025 (IX) FOR ADMISSION and I.R. IA No. 139438/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 23268/2025 (IX) IA No. 140210/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 12013/2025 (IX) FOR ADMISSION and I.R. IA No. 140292/2025 - CONDONATION OF DELAY IN FILING IA No. 140294/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS 1 Digitally signed by CHANDRESH Date: 2025.08.14 17:20:46 IST Reason: Signature Not Verified Diary No.24742/2025 Diary No(s). 5320/2025 (IX) IA No. 140736/2025 - CONDONATION OF DELAY IN FILING IA No. 140737/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 27662/2025 (IX) IA No. 141633/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 25738/2025 (IX) FOR ADMISSION and I.R. IA No. 141822/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 25689/2025 (IX) FOR ADMISSION and I.R. IA No. 141964/2025 - CONDONATION OF DELAY IN FILING Date : 14-08-2025 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. S Dwarakanath, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Madhulika Upadhyay Aor, Adv. Mr. Aditya Shankar Dixit, Adv. Mr. Varun Chug, Adv. Mrs. Anamika Aggarwal, Adv. Ms. Vishakha, Adv. Mr. Rajan Kumar Choursia, Adv. Mr. Mudit Bansal, Adv. Mr. Prabhakar Yadav, Adv. For Respondent(s) : UPON hearing the counsel the Court made the following O R D E R O R D E R 1. Delay condoned. 2 Diary No.24742/2025 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, stands disposed of. (CHANDRESH) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) 3 "
