ITEM NO.2+62+63 COURT NO.7 SECTION IX-A 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). 52479/2025 [Arising out of impugned final judgment and order dated 04-10-

2023 in WPL No. 35587/2022 passed by the High Court of Judicature at Bombay]

INCOME TAX OFFICER 19(1)(5) MUMBAI & ORS. Petitioner(s)

VERSUS MANOJKUMAR MADANGOPAL MAHESHWARI Respondent(s)

IA No. 331620/2025 - CONDONATION OF DELAY IN FILING IA No. 331623/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS WITH Diary No(s). 68431/2025 (IX-A)

IA No. 335485/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 51915/2025 (IX-A)

IA No. 332003/2025 - CONDONATION OF DELAY IN FILING IA No. 335141/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS WITH ITEM NO.62 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 54129/2025 IA No. 46/2026 - CONDONATION OF DELAY IN FILING IA No. 47/2026 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS WITH Diary No(s). 69077/2025 (IX-A)

C D H at A e N : 2 D 0 R 2 E 6. S 0 H 1.07 1 Reason:

IA No. 328278/2025 - CONDONATION OF DELAY IN FILING WITH ITEM NO.63 Diary No.57006/2025 IA No. 339153/2025 - CONDONATION OF DELAY IN FILING IA No. 339154/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Date : 05-01-2026 These matters were 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. Sarthak Karol, Adv.

Ms. Mili Baxi, Adv.

Mr. Shailendra Tiwari, Adv.

Mr. Deepak Jangra, Adv.

Mr. Rajan Kumar Choursia, Adv.

For Respondent(s) :Mr. Devendra Jain, Adv.

Mr. Rajat Mittal, AOR Mr. Priyanshu, Adv.

Mr. Subham Kumar, Adv.

Ms. Krati Agrawal, Adv.

UPON hearing the counsel the Court made the following

O R D E R

Item 2.1 - Diary No.68431/2025

1. De-tagged this matter.

2. Tag with Diary No.55435 of 2024.

Rest of the matters 1. Delay condoned.

2. These Special Leave Petitions are squarely covered by the Judgment of 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 petitions filed by the Revenue are disposed of. The assessee will be governed by reasons discussed in the said Judgment.

4. The assessing officers will dispose of the objections in terms of the law laid down by this Court. Thereafter, the assessee who are aggrieved will be at liberty to pursue all the rights and remedies in accordance with law, save and except for the issues which have been concluded in the Judgment.

5. Pending application(s), if any, stands disposed of.

(CHANDRESH) (POOJA SHARMA)

ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)