ACIT Vs Nehal Ashit Shah (Supreme Court of India)
The Supreme Court of India dismissed a Special Leave Petition filed by the Assistant Commissioner of Income Tax (ACIT) against Nehal Ashit Shah. The Court condoned the delay in filing the petition.
During the hearing, both parties suggested the petition could be resolved by adhering to the Supreme Court’s order in Income Tax Officer Ward 1(2) Jaipur vs. R.K. Build Creations Private Limited (Special Leave Petition (Civil) Diary No. 59625 of 2024), dated January 17, 2025.
That precedent case referenced a concession made by the petitioner-Department in Union of India vs. Rajeev Bansal (Civil Appeal No. 8629 of 2024), dated October 3, 2024, regarding the assessment year 2015-16. Consequently, the Special Leave Petition was dismissed, as it no longer warranted further consideration.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
Delay condoned.
2. We have heard learned senior counsel for the petitioner and learned senior counsel for the respondent(s) who has appeared on caveat.
3. It has been submitted at the bar that this Special Leave Petition could be disposed of by following the order dated 17.01.2025 passed in the case of the Income Tax Officer Ward 1(2) Jaipur vs. R.K.Build Creations Private Limited (Special Leave Petition (Civil) Diary No(s).59625 of 2024). For ease of reference the aforesaid order reads as under:
“Delay condoned.
Having regard to the concession made by the petitioner-Department in the case of Union of India vs. Rajeev Bansal, Civil Appeal No.8629 of 2024 on 03.10.2024 (2024 SCC ONLINE 754), this Special Leave Petition would not survive for further consideration.
Hence, the Special Leave Petition is dismissed.
Pending application(s), if any, shall stand disposed of.”
4. Consequently, following the aforesaid order, this Special Leave Petition is dismissed as it does not survive for further consideration.
