INCOME TAX OFFICER WARD 1(2)(6), SURAT V. ASHISH ACHARATLAL VARAIYA

SLP(C) No.-026090-026090 - 2024

AI Insights

The case involves multiple Special Leave Petitions filed by the Income Tax Officer, Ward 1(2)(6), Surat against Ashish Acharatlal Varaiya, arising from a judgment by the High Court of Gujarat. The Supreme Court's decision referenced the precedent set in Union of India vs Rajeev Bansal, which influenced the resolution of the disputes presented in the SLPs. The court's order emphasized adherence to the legal framework established in the Rajeev Bansal case for handling the objections raised by the petitioners.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 475836 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 04-11-2024
• Other Referred Cases: Union of India vs Rajeev Bansal
• Laws Referred To: Union of India vs Rajeev Bansal
• Result in Favour of: Revenue
• Court: SUPREME COURT
• Assessee Lawyers: RAGHAVENDRA SHANKAR; RAJ YADAV
• Keywords: Condonation of delay; Exemption from Filing Certified Copy; Impugned judgment; Income Tax; Special Leave Petition

Judgement Text

"SLPC D.42718/2024 ITEM NO.7+42 COURT NO.1 SECTION III 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.42718/2024 (Arising out of impugned final judgment and order dated 13-03-2023 in SCA No. 4364/2023 passed by the High Court of Gujarat at Ahmedabad) INCOME TAX OFFICER WARD 1(2)(6), SURAT Petitioner(s) VERSUS ASHISH ACHARATLAL VARAIYA Respondent(s) (With IA No.246497/2024-CONDONATION OF DELAY IN FILING and IA No.246499/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No.31868/2024 (III) (With I.R. and IA No.245245/2024-CONDONATION OF DELAY IN FILING and IA No.245244/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.245247/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS) Diary No.44981/2024 (III) (With IA No.246615/2024-CONDONATION OF DELAY IN FILING and IA No.246616/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.44493/2024 (With IA No.246538/2024-CONDONATION OF DELAY IN FILING and IA No.246539/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.46190/2024 (With IA No.248797/2024-CONDONATION OF DELAY IN FILING and IA No.248796/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.39916/2024 (With IA No.248102/2024-CONDONATION OF DELAY IN FILING and IA No.248100/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.39932/2024 (With IA No.242978/2024-CONDONATION OF DELAY IN FILING and IA No.242979/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.242980/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS) 1 Digitally signed by Chetan Kumar Date: 2024.11.05 17:56:48 IST Reason: Signature Not Verified SLPC D.42718/2024 Diary No.32783/2024 (With I.R. and IA No.247576/2024-CONDONATION OF DELAY IN FILING and IA No.247578/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.247579/2024-CONDONATION OF DELAY IN REFILING/ CURING THE DEFECTS) Diary No.46194/2024 (With IA No.249486/2024-CONDONATION OF DELAY IN FILING and IA No.249487/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.47815/2024 (With I.R. and IA No.248689/2024-CONDONATION OF DELAY IN FILING and IA No.248686/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.33615/2024 (With I.R. and IA No.248955/2024-CONDONATION OF DELAY IN FILING and IA No.248956/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.248957/2024-CONDONATION OF DELAY IN REFILING/ CURING THE DEFECTS) Date : 04-11-2024 These petitions were called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANOJ MISRA For Petitioner(s) Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Karan Lahiri, Adv. Mr. B K Satija, Adv. Mr. Prashant Singh Ii, Adv. Mr. Gaurang Bhushan, Adv. Ms. Priya Mishra, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R 1 Delay condoned. 2 SLPC D.42718/2024 2 The Special Leave Petitions are disposed of in terms of the judgment of this Court in Union of India vs Rajeev Bansal1. 3 The assessing officers will dispose of the objections in terms of the law laid down by this Court in Rajeev Bansal (supra). Thereafter, the assessees who are 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 by the judgment of this Court in Rajeev Bansal (supra). 4 Pending applications, if any, stand disposed of. (CHETAN KUMAR) (SAROJ KUMARI GAUR) A.R.-cum-P.S. Assistant Registrar 1 Civil Appeal No 8629 of 2024 decided on 3 October 2024 3 "