The Principal Commissioner of Income-tax-3 v. Devchand B. Patel
[Citation -2021-LL-0305]

Citation 2021-LL-0305
Appellant Name The Principal Commissioner of Income-tax-3
Respondent Name Devchand B. Patel
Relevant Act Income-tax
Date of Order 05/03/2021
Judgment View Judgment

ITEM NO.5 COURT NO.4 SECTION III (HEARING THROUGH VIDEO CONFERENCING) SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.3344/2021 (Arising out of impugned final judgment and order dated 27-01-2020 in TA No.738/2019 passed by High Court Of Gujarat At Ahmedabad) PRINCIPAL COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS DEVCHAND B. PATEL Respondent(s) (FOR ADMISSION and I.R.; and, IA No.27591/2021 FOR EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 05-03-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE K.M. JOSEPH For Petitioner(s) Mr. N. Venkataraman, ASG Ms. Gargi Khanna, Adv. Mr. Adit Khorana, Adv. Mr. V. Chandrashekhara Bharathi, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. D.N. Ray, Adv. (On Caveat) Mr. Manish J. Shah, Adv. Mr. Dilip Kumar Nayak, Adv. Ms. Disha Ray, Adv. Mrs. Sumita Ray, AOR UPON hearing counsel Court made following ORDER Heard Mr. N. Venkatraman, learned ASG in support of petition and Mr. Manish J. Shah, learned Advocate for respondent on caveat. We do not see any reason to interfere in matter. Special Leave Petition is, accordingly, dismissed. Signature Not Verified Digitally signed by Dr. Mukesh Nasa Date: 2021.03.06 12:54:36 IST Reason: Pending applications, if any, also stand disposed of. (MUKESH NASA) (VIRENDER SINGH) COURT MASTER BRANCH OFFICER Principal Commissioner of Income-tax-3 v. Devchand B. Patel
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