THE PRINCIPAL CHIEF COMMISSIONER INCOME TAX, PUNE V. PANJAB MANIKRAO NAVGHARE

SLP(C) No.-029421-029421 - 2024

AI Insights

The case involves multiple Special Leave Petitions filed by the Principal Chief Commissioner of Income Tax, Pune, against the respondent Panjab Manikrao Navghare, arising from a judgment by the High Court of Judicature at Bombay at Aurangabad. The Supreme Court's decision to dispose of these petitions was influenced by a prior judgment in a similar case (Assistant Commissioner of Income Tax and Ors. vs. Saira Banu Khan) and the principles established in the Union of India & Ors. vs. Rajeev Bansal case. The court's order emphasized adherence to the legal framework established in these precedents, allowing for the resolution of disputes in a manner consistent with previous rulings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 555627 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 06-12-2024
• Other Referred Cases: Assistant Commissioner of Income Tax and Ors. vs. Saira Banu Khan, Union of India & Ors. vs. Rajeev Bansal
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: SUPREME COURT
• Assessee Lawyers: N VENKATRAMAN; RAJ BAHADUR YADAV; UDAI KHANNA; GARGI KHANNA; H R RAO; V CHANDRASHEKHARA BHARATHI; B K SATIJA
• Keywords: Condonation of delay; Exemption from Filing Certified Copy; Income Tax

Judgement Text

"ITEM NO.20+62+63 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(s). 50085/2024 [Arising out of impugned final judgment and order dated 01-03-2024 in WP No. 12761/2022 passed by the High Court of Judicature at Bombay at Aurangabad] THE PRINCIPAL CHIEF COMMISSIONER INCOME TAX, PUNE & ORS. Petitioner(s) VERSUS PANJAB MANIKRAO NAVGHARE Respondent(s) (IA No.261869/2024-CONDONATION OF DELAY IN FILING and IA No.261870/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No(s). 37981/2024 (IX) (FOR ADMISSION and I.R. and IA No.268307/2024-CONDONATION OF DELAY IN FILING and IA No.268309/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.268308/2024-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 49319/2024 (IX) (IA No.262758/2024-CONDONATION OF DELAY IN FILING) Diary No(s). 39369/2024 (IX) (FOR ADMISSION and I.R. and IA No.261681/2024-CONDONATION OF DELAY IN FILING and IA No.261682/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.261683/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS) SLP(C) Dy. No.49015/2024 (FOR ADMISSION and I.R. and IA No.277874/2024-CONDONATION OF DELAY IN FILING) Diary No(s). 52215/2024 (IX) (IA No.278166/2024-CONDONATION OF DELAY IN FILING and IA No.278167/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 52542/2024 (IX) (IA No.278380/2024-CONDONATION OF DELAY IN FILING and IA No.278381/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 53365/2024 (IX) (IA No.278102/2024-CONDONATION OF DELAY IN FILING) Diary No(s). 53859/2024 (IX) 1 Digitally signed by RADHA SHARMA Date: 2024.12.07 10:44:09 IST Reason: Signature Not Verified (IA No.278313/2024-CONDONATION OF DELAY IN FILING) Diary No(s). 51117/2024 (IX) (IA No.272952/2024-CONDONATION OF DELAY IN FILING and IA No.272953/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 40623/2024 (IX) (IA No.272501/2024-CONDONATION OF DELAY IN FILING and IA No.272503/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.272504/2024-CONDONATION OF DELAY IN REFILING/ CURING THE DEFECTS) Diary No(s). 40200/2024 (IX) (FOR ADMISSION and I.R. and IA No.278822/2024-CONDONATION OF DELAY IN FILING and IA No.278833/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.278827/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS) SLP(C) Dy. 51115/2024 (IA No.280437/2024-CONDONATION OF DELAY IN FILING) Date : 06-12-2024 These petitions were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For Petitioner(s) Mr. N Venkatraman, A.S.G.(N/P) Mr. Raj Bahadur Yadav, AOR Mr. Udai Khanna, Adv. Mrs. Gargi Khanna, Adv. Mr. H R Rao, Adv. Mr. V Chandrashekhara Bharathi, Adv. Mr. B K Satija, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Following the order dated 22.11.2024, passed by this Court in Special Leave Petition (C) Dy. No.48769/2024 [Assistant Commissioner of Income Tax and Ors. vs. Saira Banu Khan] and other connected matters, these Special Leave Petitions also stand disposed. 2 For ease of reference, the order dated 22.11.2024, in the aforesaid cases, is extracted as under: “1. Delay condoned. 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 assessees 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 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 in the Judgment. 5. Pending application(s), if any, stand disposed of.” The Registry to dispatch a copy of this order to the respondent-assessees in these cases. Pending application(s), if any, shall stand disposed of. (RADHA SHARMA) (DIVYA BABBAR) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) 3 "