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Supreme Court - Daily Orders

Union Of India vs Shree Swaminarayan Sanskruti Sewa ... on 14 October, 2024

     ITEM NO.85+86                                 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

                 Petition(s) for Special Leave to Appeal (C)           No(s).24006/2023

     (Arising out of impugned final judgment and order dated 08-02-2023
     in SCA No. 1733/2023 passed by the High Court of Gujarat at
     Ahmedabad)

     UNION OF INDIA & ORS.                                                  Petitioner(s)

                                                       VERSUS

     SHREE SWAMINARAYAN SANSKRUTI SEWA TRUST                                Respondent(s)

     (WITH IA No.212685/2023-CONDONATION OF DELAY IN FILING and IA
     No.212687/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

     WITH

     SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 16696/2024

     Date : 14-10-2024 These petitions were called on for hearing today.

     CORAM :
                             HON'BLE THE CHIEF JUSTICE
                             HON'BLE MR. JUSTICE MANOJ MISRA

     For Petitioner(s)                     Mr. N Venkataraman, A.S.G.
                                           Mrs. Nisha Bagchi, Sr. Adv.
                                           Mr. Raj Bahadur Yadav, AOR
                                           Mr. Akshit Pradhan, Adv.
                                           Mr. Ishaan Sharma, Adv.
                                           Mr. H R Rao, Adv.
                                           Mr. Aditya Shankar Dixit, Adv.
                                           Mr. Udai Khanna, Adv.
                                           Mrs. Khushboo Aggarwal, Adv.
     For Respondent(s)



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

Signature Not Verified Digitally signed by Sanjay Kumar Date: 2024.10.15 1 17:05:06 IST Reason: Delay condoned.

1 2 The Special Leave Petitions are disposed of in terms of the judgment of this Court in Union of India v 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.

       (SANJAY KUMAR-I)                                      (SAROJ KUMARI GAUR)
     ADDITIONAL REGISTRAR                                     ASSISTANT REGISTRAR




1 Civil Appeal No 8629 of 2024 decided on 3 October 2024 2