Supreme Court - Daily Orders
Siddharth Gupta vs Pr. Commissioner Of Income Tax on 12 December, 2022
Bench: M.R. Shah, S. Ravindra Bhat
ITEM NO.16 + 81 +84 COURT NO.5 SECTION XI
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). 29742/2022
(Arising out of impugned final judgment and order dated 04-07-2022
in ITA No. 17/2022 passed by the High Court Of Judicature At
Allahabad)
SIDDHARTH GUPTA Petitioner(s)
VERSUS
PR. COMMISSIONER OF INCOME TAX Respondent(s)
( IA No.187763/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT and IA No.187762/2022-CONDONATION OF DELAY IN REFILING /
CURING THE DEFECTS )
WITH
Diary No(s). 29729/2022 (XI)
(FOR ADMISSION and I.R. and IA No.189110/2022-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT and IA No.189109/2022-CONDONATION OF
DELAY IN REFILING / CURING THE DEFECTS)
SLP (C) No.23047/2022 @ D.29725/2022
(FOR ADMISSION and I.R. and IA No.181302/2022-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT and IA No.181301/2022-CONDONATION OF
DELAY IN REFILING / CURING THE DEFECTS )
WITH
SLP(C) No. 23048/2022 (XI) @ D.29726/2022
( IA No.190669/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT and IA No.190667/2022-CONDONATION OF DELAY IN REFILING /
CURING THE DEFECTS)
SLP (C) No.23049/2022 @ D.29738/2022
(FOR ADMISSION and I.R. and IA No.191238/2022-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT and IA No.191237/2022-CONDONATION OF
DELAY IN REFILING / CURING THE DEFECTS )
Date : 12-12-2022 These petitions were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
For Petitioner(s)
Signature Not Verified
Mr. Akarsh Garg, Adv.
Digitally signed by
Neetu Sachdeva
Date: 2022.12.13
Mr. Ashish Bansal,Adv.
15:59:27 IST
Reason: Mr. Parth Davar, Adv.
Mr. Kaushik Choudhury, AOR
For Respondent(s)
contd..
- 2 -
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Having heard learned counsel appearing on behalf of the petitioner(s) and having gone through the reasoning given by the High Court on incriminating material found and thereafter assessment under Section 153-A of the Income Tax Act, 1961, in the facts and circumstances of the case, no interference of this Court is called for in exercise of powers under Article 136 of the Constitution of India. The Special Leave Petitions stand dismissed.
Pending application(s) shall stand disposed of.
(NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR