Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0]

Supreme Court - Daily Orders

Principal Commissioner Of Income Tax 3 vs Anil Jagannath Tiwari on 3 July, 2023

Bench: S. Ravindra Bhat, Aravind Kumar

     ITEM NO.21+53+66+70+71                COURT NO.9                    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). 21582/2023

     (Arising out of impugned final judgment and order dated 26-02-2022
     in ITA No. 1092/2020 passed by the High Court of Judicature at
     Bombay)

     PRINCIPAL COMMISSIONER OF INCOME TAX 3                           Petitioner(s)

                                           VERSUS

     ANIL JAGANNATH TIWARI                              Respondent(s)
     (IA   No.110896/2023-CONDONATION  OF   DELAY   IN  FILING   and   IA
     No.110897/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

     WITH
     Diary No(s). 22261/2023 (IX)
     (FOR ADMISSION and I.R. and IA No.115297/2023-CONDONATION OF DELAY
     IN FILING)

     Diary No(s). 21594/2023 (IX)
     (IA No.116029/2023-CONDONATION OF DELAY IN FILING)

     Diary No(s). 21592/2023 (IX)
     (FOR ADMISSION and I.R. and IA No.116487/2023-CONDONATION OF DELAY
     IN FILING)

     Diary No(s). 21615/2023 (IX)
     (IA No.116811/2023-CONDONATION OF DELAY IN FILING)

     Diary No(s). 20742/2023 (IX)
     (IA No.117084/2023-CONDONATION OF DELAY IN FILING)

     WITH
     SLP (C) Dy No(s). 24011/2023 (Item No. 53)
     (FOR ADMISSION and I.R. and IA No.118153/2023-CONDONATION OF DELAY
     IN FILING )

     WITH
     SLP (C) Dy No(s). 22664/2023 (Item No. 66)
     (IA No.119487/2023-CONDONATION OF DELAY IN FILING )

     WITH
     SLP (C) Dy No(s). 23803/2023 (Item No. 70)
     (FOR ADMISSION and I.R. and IA No.119754/2023-CONDONATION OF DELAY
Signature Not Verified


     IN FILING and IA No.119753/2023-EXEMPTION FROM FILING C/C OF THE
Digitally signed by
NEETA SAPRA
Date: 2023.07.03
     IMPUGNED JUDGMENT )
18:06:04 IST
Reason:




     WITH

     SLP (C) Dy No(s). 21582/2023 & Ors.                 1   Of   2
Diary No(s). 24145/2023 (IX)
(FOR ADMISSION and I.R. and IA No.120442/2023-CONDONATION OF DELAY
IN FILING and IA No.120444/2023-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT)

WITH
SLP (C) Dy No(s). 24154/2023 (Item No. 71)
(IA   No.118801/2023-CONDONATION  OF   DELAY   IN  FILING   and   IA
No.118800/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

WITH
Diary No(s). 24150/2023 (IX)
(IA No.118686/2023-CONDONATION OF DELAY IN FILING and IA
No.118688/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 03-07-2023 These petitions were called on for hearing today.

CORAM :
            HON'BLE MR. JUSTICE S. RAVINDRA BHAT
            HON'BLE MR. JUSTICE ARAVIND KUMAR

For Petitioner(s)        Mr. N Venkatraman, A.S.G.
                         Mr. Raj Bahadur Yadav, AOR
                         Mr. Rupesh Kumar, Adv.
                         Mr. Prashant Singh Ii, Adv.
                         Mrs. Prerna Dhall, Adv.
                         Mr. Rovin Francis, Adv.
                         Mr. Akshat Singh, Adv.
                         Mr. Gibran Naushad, Adv.
For Respondent(s)

             UPON hearing the counsel the Court made the following
                                O R D E R

Delay condoned.

In terms of Circular No. 17/2019 dated 08.08.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section, since the amount of tax involved is low, we are not inclined to interfere with the impugned order.

The special leave petitions are, accordingly, dismissed.

(NEETA SAPRA)                                               (MATHEW ABRAHAM)
COURT MASTER (SH)                                          COURT MASTER (NSH)


SLP (C) Dy No(s). 21582/2023 & Ors.                    2   Of   2