(M.R. Shah and S. Ravindra Bhat, JJ.)
Special Leave Petition (Civil) Diary No(s). 29742/2022, decided on December 12, 2022
Siddharth Gupta ___________________________________ Petitioner;
v.
Pr. Commissioner of Income Tax ____________________ Respondent.
(IA No. 187763/2022-Exemption From Filing C/C of the Impugned Judgment and IA No. 187762/2022-Condonation of Delay in Refiling/Curing the Defects)
With
Diary No(s). 29729/2022 (XI)
(For Admission and I.R. and IA No. 189110/2022-Exemption From Filing C/C of the Impugned Judgment and IA No. 189109/2022-Condonation of Delay in Refiling/Curing the Defects)
SLP (C) No. 23047/2022 @ D.29725/2022
(For Admission and I.R. and IA No. 181302/2022-Exemption From Filing C/C of the Impugned Judgment and IA No. 181301/2022-Condonation of Delay in Refiling/Curing the Defects)
With
SLP(C) No. 23048/2022 (XI) @ D.29726/2022
(IA No. 190669/2022-Exemption From Filing C/C of the Impugned Judgment and IA No. 190667/2022-Condonation of Delay in Refiling/Curing the Defects)
SLP (C) No. 23049/2022 @ D.29738/2022
(For Admission and I.R. and IA No. 191238/2022-Exemption From Filing C/C of the Impugned Judgment and IA No. 191237/2022-Condonation of Delay in Refiling/Curing the Defects)
Special Leave Petition (Civil) Diary No(s). 29742/2022; ITA No. 17/2022; IA No. 187763/2022; IA No. 187762/2022; Diary No(s). 29729/2022 (XI); IA No. 189110/2022; IA No. 189109/2022; SLP (C) No. 23047/2022 @ D.29725/2022; IA No. 181302/2022; IA No. 181301/2022; SLP(C) No. 23048/2022 (XI) @ D.29726/2022; IA No. 190669/2022; IA No. 190667/2022; SLP (C) No. 23049/2022 @ D.29738/2022; IA No. 191238/2022; and IA No. 191237/2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. Having heard learned counsel appearing on behalf of the petitioner(s) and having gone through the reasoning given by the High Court on incriminating material found and thereafter assessment under Section 153-A of the Income Tax Act, 1961, in the facts and circumstances of the case, no interference of this Court is called for in exercise of powers under Article 136 of the Constitution of India. The Special Leave Petitions stand dismissed.
3. Pending application(s) shall stand disposed of.
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