Commissioner Of Income Tax (exemptions) vs Ahmadabad Urban Development Authority

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2019 Supreme(SC) 2154

SUPREME COURT OF INDIA
S.A. Bobde, S. Abdul Nazeer, JJ.
Commissioner Of Income Tax (exemptions) - Appellant
Versus
Ahmadabad Urban Development Authority - Respondent
Special Leave Petition (Civil) Diary No(s).4113/2019(Arising out of impugned final judgment and order dated 07-08-2018 in TA No. 300/2018 passed by the High Court Of Gujarat At Ahmedabad)
Decided On : 15-04-2019

Important Points

The court has the discretion to condone delay and grant leave based on the circumstances.

Subject

Procedural Law - Delay Condonation and Leave Grant

Headnote

Delay Condonation - Leave Granted - The court condoned the delay and granted leave to proceed with the case.

Fact of the Case:

The court condoned the delay and granted leave to proceed with the case.

Finding of the Court:

The court found that the delay was condoned and granted leave for the case to proceed.

Issues: Delay condonation, Granting of leave

Ratio Decidendi: The court decided to condone the delay and grant leave based on the circumstances presented.

Final Decision: The court granted leave and condoned the delay.

Legal Category Hierarchy

Advocates Appeared:
Mr. Sanjay Jain, ASG, Mr. Manish Pushkarna, Adv. Ms. Meenakshi Grover, Adv. Mr. V.K. Kundru, Adv. Mrs. Anil Katiyar, AOR, for the Appellant; Mr. Mukul Rohatgi, Sr. Adv. Mr. Mahesh Agarwal, Adv. Ms. Aastha Mehta, Adv. Mr. E.C. Agrawala, Adv., for the Respondent

1. Delay condoned and leave granted. (Para 1 , 2 )

ORDER

1. Delay condoned.

2. Leave granted.