Supreme Court - Daily Orders
Amul Gabrani vs Principal Commissioner Of Income Tax 9 on 2 December, 2024
Author: Abhay S. Oka
Bench: Abhay S. Oka
ITEM NO.23 COURT NO.5 SECTION XIV
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). 43696/2024
[Arising out of impugned final judgment and order dated 24-07-2024
in ITA No. 1251/2018 passed by the High Court of Delhi at New
Delhi]
AMUL GABRANI Petitioner(s)
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX 9 Respondent(s)
(FOR ADMISSION and IA No.270727/2024-CONDONATION OF DELAY IN
REFILING / CURING THE DEFECTS and IA No.270725/2024-PERMISSION TO
FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)
Date : 02-12-2024 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE ABHAY S. OKA
HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH
For Petitioner(s)
Mr. Sandeep Chilana, Adv.
Ms. Anjali jain, Adv.
Ms. Rusheet Saluja, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
Heard the learned counsel appearing for the petitioner.
Delay condoned.
We concur with the view taken by the Delhi High Court about the interpretation of sub-section 2 of Section 271-AAA of the Income Tax Act, 1961. Signature Not Verified
Hence, no Digitally signed by ANITA MALHOTRA Date: 2024.12.03 18:50:50 IST Reason: case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of 1 India. The Special Leave Petition is accordingly dismissed.
Pending application also stands disposed of.
(ANITA MALHOTRA) (AVGV RAMU)
AR-CUM-PS COURT MASTER
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