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Assistant Commissioner of Income Tax (Initiating Officer) and Another v. Neopride Pharmaceuticals Limited and Another

1. The issues raised in these petitions is squarely covered by the judgment of this Court in Union of India v. Ganpati Dealcom Pvt. Ltd. (2022 SCC OnLine SC 1064).

(Krishna Murari and Sanjay Karol, JJ.)

 

Item 18

 

Special Leave Petition (Civil) Diary No(s). 6430/2023, decided on April 21, 2023

 

Assistant Commissioner of Income Tax (Initiating Officer) and Another _______________________________________________ Petitioner(s);

 

v.

 

Neopride Pharmaceuticals Limited and Another _______ Respondent(s).

 

(list the matter along with Dy. No. 7444, 7455, 7081, 6593, 7987, 10100 of 2023)

 

With

 

Diary No(s). 7910/2023 (XII-A)

 

(IA No. 52529/2023-Condonation of Delay in Filing and IA No. 52535/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Diary No(s). 10928/2023 (XII-A)

 

(For Admission and I.R. and IA No. 69550/2023-Condonation of Delay in Filing and IA No. 69551/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Diary No(s). 10920/2023 (XII-A)

 

(For Admission and I.R. and IA No. 71647/2023-Condonation of Delay in Filing and IA No. 71645/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Diary No(s). 10371/2023 (XII-A)

 

(IA No. 73944/2023-Condonation of Delay in Filing and IA No. 73947/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Diary No(s). 10354/2023 (XII-A)

 

(IA No. 73340/2023-Condonation of Delay in Filing and IA No. 73341/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Diary No(s). 11145/2023 (XII-A)

 

(For Admission and I.R. and IA No. 68670/2023-Condonation of Delay in Filing and IA No. 68669/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Diary No(s). 10884/2023 (XII-A)

 

(For Admission and I.R. and IA No. 74477/2023-Condonation of Delay in Filing and IA No. 74478/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Item 19

 

SLP (Civil) Diary No(s). 7081/2023

 

(IA No. 55807/2023-Condonation of Delay in Filing and IA No. 55808/2023-Exemption From Filing C/C of the Impugned Judgment)

 

With

 

Diary No(s). 6593/2023 (XII-A)

 

(IA No. 58934/2023-Condonation of Delay in Filing and IA No. 58937/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Diary No(s). 7987/2023 (XII-A)

 

(IA No. 54770/2023-Condonation of Delay in Filing and IA No. 54772/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Item 20

 

SLP (Civil) Diary No(s). 7444/2023

 

(IA No. 56068/2023-Condonation of Delay in Filing and IA No. 56071/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Item 22

 

SLP (Civil) Diary No(s). 7455/2023

 

(IA No. 56535/2023-Condonation of Delay in Filing and IA No. 56536/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Item 25

 

SLP (Civil) Diary No(s). 10100/2023

 

(IA No. 58950/2023-Condonation of Delay in Filing and IA No. 58952/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Item 56

 

SLP (Civil) Diary No(s). 7080/2023

 

(IA No. 67781/2023-Condonation of Delay in Filing and IA No. 67782/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Item 58

 

SLP (Civil) Diary No(s). 10883/2023

 

(IA No. 77639/2023-Condonation of Delay in Filing and IA No. 77640/2023-Exemption From Filing C/C of the Impugned Judgment)

 

Special Leave Petition (Civil) Diary No(s). 6430/2023; WP No. 33195/2022; Dy. No. 7444, 7455, 7081, 6593, 7987, 10100 of 2023; Diary No(s). 7910/2023 (XII-A); IA No. 52529/2023; IA No. 52535/2023; Diary No(s). 10928/2023 (XII-A); IA No. 69550/2023; IA No. 69551/2023; Diary No(s). 10920/2023 (XII-A); IA No. 71647/2023; IA No. 71645/2023; Diary No(s). 10371/2023 (XII-A); IA No. 73944/2023; IA No. 73947/2023; Diary No(s). 10354/2023 (XII-A); IA No. 73340/2023; IA No. 73341/2023; Diary No(s). 11145/2023 (XII-A); IA No. 68670/2023; IA No. 68669/2023; Diary No(s). 10884/2023 (XII-A); IA No. 74477/2023; IA No. 74478/2023; SLP (Civil) Diary No(s). 7081/2023; IA No. 55807/2023; IA No. 55808/2023; Diary No(s). 6593/2023 (XII-A); IA No. 58934/2023; IA No. 58937/2023; Diary No(s). 7987/2023 (XII-A); IA No. 54770/2023; IA No. 54772/2023; SLP (Civil) Diary No(s). 7444/2023; IA No. 56068/2023; IA No. 56071/2023; SLP (Civil) Diary No(s). 7455/2023; IA No. 56535/2023; IA No. 56536/2023; SLP (Civil) Diary No(s). 10100/2023; IA No. 58950/2023; IA No. 58952/2023; SLP (Civil) Diary No(s). 7080/2023; IA No. 67781/2023; IA No. 67782/2023; SLP (Civil) Diary No(s). 10883/2023; IA No. 77639/2023; and IA No. 77640/2023

 

The Order of the court was delivered by

Order

 

1. The issues raised in these petitions is squarely covered by the judgment of this Court in Union of India v. Ganpati Dealcom Pvt. Ltd. (2022 SCC OnLine SC 1064). Learned counsel for the petitioner(s) contends that review of the said judgment is pending.

 

2. Since as of now the issue stands covered by the judgment in the case of Ganpati Dealcom Pvt. Ltd. case (supra), we dismiss these special leave petitions for the same reasons and ground.

 

3. Delay, if any, is condoned.

 

4. However, liberty to the petitioners to approach this court again by filing a fresh petition in case the review petition(s) is allowed, is kept reserved.

 

———

 

 

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