INCOME TAX OFFICER V. MANOJ MITTAL

SLP(C) No.-000734-000734 - 2025

AI Insights

This case involves multiple Special Leave Petitions (SLPs) filed by the Income Tax Officer and others against Manoj Mittal, arising from a judgment by the High Court of Judicature at Bombay. The Supreme Court's decision references a prior judgment in 'Union of India & Ors. vs. Rajeev Bansal', which set the legal precedent for resolving the issues in these petitions. The court's order includes procedural allowances such as condonation of delays in filing and refiling the SLPs and exemptions from the requirement of filing certified copies of the impugned judgment. The matter underscores the procedural aspects of handling appeals in tax-related disputes and the adherence to established judicial precedents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 347308 (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: Revenue
• Court: SUPREME COURT
• Department Lawyers: RAJAT MITTAL
• Assessee Lawyers: RUPESH KUMA R; RAJ BAHADUR YADAV
• Keywords: Condonation of delay; Exemption from Filing C/C of the Impugned Judgment; Special Leave Petition

Judgement Text

"1 ITEM NOS.9+61+62 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.33946/2024 [Arising out of impugned final judgment and order dated 15-09-2023 in WPL No. 17374/2023 passed by the High Court of Judicature at Bombay] INCOME TAX OFFICER & ORS. Petitioner(s) VERSUS MANOJ MITTAL Respondent(s) (FOR ADMISSION and I.R. IA No. 299877/2024 - CONDONATION OF DELAY IN FILING SLP, IA No. 299878/2024 - CONDONATION OF DELAY IN REFILING SLP & IA No. 299876/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No. 57636/2024 (IX) (FOR ADMISSION and I.R.IA No. 300230/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No.33241/2024 (IX) (IA No. 301481/2024 - CONDONATION OF DELAY IN FILING SLP, IA No. 301482/2024 - CONDONATION OF DELAY IN REFILING SLP & IA No. 301483/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.51759/2024 (IX) (FOR ADMISSION and I.R. IA No. 300592/2024 - CONDONATION OF DELAY IN FILING SLP, IA No.300593/2024 - CONDONATION OF DELAY IN REFILING SLP) Diary No. 56127/2024 (IX) (IA No. 301282/2024 - CONDONATION OF DELAY IN FILING SLP) Diary No.56921/2024 (IX) (IA No. 300677/2024 - CONDONATION OF DELAY IN FILING SLP) SPECIAL LEAVE PETITION (CIVIL) Diary No.54342/2024 (IA No. 991/2025 - CONDONATION OF DELAY IN FILING SLP) SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 54414/2024 (IA No. 1055/2025 - CONDONATION OF DELAY IN FILING SLP) 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 Digitally signed by VISHAL ANAND Date: 2025.01.06 19:01:26 IST Reason: Signature Not Verified 2 Mr. Navanjay Mahapatra, Adv. Mr. Sarthak Karol, Adv. Mr. Sachin Sharma, Adv. For Respondent(s) Mr. Rajat Mittal, AOR Mr. Dharan Gandhi, Adv. Mr. Suprateek Neogi, Adv. Mr. Priyanshu, Adv. UPON hearing the counsel the Court made the following O R D E R SPECIAL LEAVE PETITION (CIVIL) Diary No.33946/2024, Diary No. 57636/2024, Diary No.33241/2024, Diary No. 51759/2024 & Diary No. 56921/2024, SPECIAL LEAVE PETITION (CIVIL) Diary No.54342/2024 & SPECIAL LEAVE PETITION (CIVIL) Diary No.54414/2024 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. Diary No.56127/2024:- List the matter on 10-1-2025. (VISHAL ANAND) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) "