Diary No.66175/2025
ITEM NO.15 COURT NO.7 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.66175/2025
[Arising out of impugned final judgment and order dated 20-02-2023 in SCA No. 2837/2023 passed by the High Court of Gujarat at Ahmedabad]
COMMISSIONER OF INCOME TAX CIRCLE GANDHINAGAR Petitioner(s)
VERSUS
SINGHAL INDUSTRIES PRIVATE LIMITED Respondent(s)
IA No. 325239/2025 - CONDONATION OF DELAY IN FILING Date : 18-12-2025 This matter was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE K.V. VISWANATHAN
For Petitioner(s) : Mr. N Venkataraman, A.S.G. Ms. Madhulika Upadhyay, AOR
Mr. V.C. Bharathi, Adv. Mr. B K Satija, Adv. Mr. Khushal Kolwar, Adv. Mr. Chandra Prakash, Adv. Mr. Ashok Kumar B, Adv. For Respondent(s) :
UPON hearing the counsel the Court made the following O R D E R
1. Delay condoned.
2. This Special Leave Petition(s) is covered by the Judgment of
1
Diary No.66175/2025
this Court rendered on 3-10-2024 in “Union of India & Ors. vs.
Rajeev Bansal” (Civil Appeal No.8629/2024 etc.) 2024 (11) Scale
473.
3. In view of the above, the petition(s) f...