Supreme Court rulings on Revenue petitions: Disposal, upholding decisions, review application, and granted leave.

In SLP(C) No. 20008/2022, the SC disposed of the petition after fresh proceedings were initiated, reserving liberty for the Revenue to revive it if needed. SLP(C) No. 21158/2022 saw the SC uphold the High Court's decision, allowing the Revenue to proceed as required by law. In SLP(C) No. 20642/2022, the SC directed the Revenue to file a review application regarding the omitted section of the Income Tax Act. SLP (C) No. 1857/2023 and SLP (C) No. 4033/2023 were granted leave and disposed of as per the signed order. The judgments were delivered by Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar, ensuring fair consideration of parties' interests.

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Issues Involved:
The issues involved in the legal judgment are related to the disposal of Special Leave Petitions (SLPs) by the Supreme Court in response to various matters arising from judgments passed by the Bombay High Court. The key issues include the initiation of fresh proceedings during the pendency of a Special Leave Petition, setting aside of Assessment Orders by the High Court, and the effect of the omission of a specific section of the Income Tax Act on the judgments.

SLP(C) No. 20008/2022:
In this matter, the Supreme Court disposed of the Special Leave Petition after fresh proceedings were initiated against the assessee during the pendency of the petition. The Court, without delving into the merits of the case, reserved liberty for the Revenue to revive the petition if necessary in the future. The Special Leave Petition was thus disposed of, with pending applications also being resolved.

SLP(C) No. 21158/2022:
The Special Leave Petition in this case was filed by the Revenue challenging the High Court's decision to set aside an Assessment Order for non-compliance with the procedure under Section 144B. The Court noted that the High Court had reserved liberty for the Revenue to take necessary proceedings as required by law, even without remanding the matter to the Assessing Officer. With this clarification, the Special Leave Petition was disposed of, along with any pending applications.

SLP(C) No. 20642/2022:
The Supreme Court addressed the Revenue's appeal against the High Court's decision to set aside an Assessment Order based on the now-omitted Section 144B(9) of the Income Tax Act. As the respondent was not present, the Court allowed the Revenue to file a review application before the High Court to consider the effect of the omission on the impugned judgment. The Special Leave Petition was disposed of with this direction, and pending applications were also resolved.

SLP (C) No. 1857/2023:
In this case, the Supreme Court granted leave and disposed of the appeal in accordance with the signed order. Any pending applications related to the matter were also resolved by the Court.

SLP (C) No. 4033/2023:
Similarly, the Court granted leave in this matter and disposed of the appeal as per the signed order. Any pending applications were also resolved by the Court, bringing closure to the case.

Separate Judgment by Judges:
It is important to note that the judgment was delivered by Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar. Each Special Leave Petition was individually addressed, with specific details and directions provided for the disposal of the appeals and any pending applications. The Court ensured that the interests of both parties were considered, and appropriate actions were taken based on the circumstances of each case.

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