ITEM NO.11 COURT NO.1 SECTION III-B
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).404/2026
[Arising out of impugned final judgment and order dated 05-08-2024 in R/SCA No.18197/2021 passed by the High Court of Gujarat at Ahmedabad]
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1) Petitioner(s)
VERSUS
ADANI POWER LIMITED Respondent(s)
IA No. 10499/2026 - CONDONATION OF DELAY IN FILING Date : 22-01-2026 This matter was called on for hearing today.
CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE JOYMALYA BAGCHI HON'BLE MR. JUSTICE VIPUL M. PANCHOLI
For Petitioner(s) :Mr. S Dwarakanath, A.S.G. Ms. Madhulika Upadhyay, AOR Mr. Udai Khanna, Adv. Mrs. Astha Singh, Adv. Mr. Chandra Kant Sharma, Adv. For Respondent(s) :
UPON hearing the counsel the Court made the following O R D E R
1. The instant special leave petition is directed against the
judgment dated 05.08.2024 of the High Court of Gujarat, whereby the
High Court quashed the reassessment notice dated 31.03.2021 along
with an order rejecting the respondent-assessee’s objections to the
said reassessment notice. ...