1. This Hon'ble Court, on 24-01-2025 (notice issue date), has been pleased to pass the following order:

" 1. Delay condoned. 

 2. Issue notice returnable on 14.02.2025. 

 3. Mrs. Taruna Singh Gohil, Advocate on record waives service of notice for and on behalf of the respondent. 

 4. We have heard Mr. N Venkatraman, the learned A.S.G. appearing for the revenue and Mr. Harish Salve, the learned senior counsel appearing for the respondent-assessee. 

 5. The issues raised in this petition require thorough consideration. 

 6. In the meantime, the impugned judgment & order passed by the High Court shall remain stayed from its operation, implementation and execution."

This matter was lastly mentioned on 04-02-2025 and the Hon'ble Court was pleased to pass the following order:

" 1. This matter was notified for admission on 24.01.2025 on that day this Court issued notice and stayed the operation of the impugned order passed by the High Court of Delhi.

2. Today Mr. Harish Salve, the learned senior counsel mentioned the matter, pointing out that no sooner this Court stayed the operation of the judgment of the High Court the assessment proceedings have started.

3. He would submit that they have succeeded before the High Court and having succeeded before the High Court till the final disposal of the main matter they should not be subjected the further assessment proceedings.

4. On the other hand Mr. N Venkataraman, the learned ASG submitted that if the operation of the impugned judgment is not stayed then most of the notices may get time barred.

5. With a view to balance the situation, we direct let the main matter come up for final hearing on 18.03.2025.

6. With a view to protect the interest of the revenue and obviate the difficulty of the notices getting time barred the further proceedings of the assessment shall remain stayed till 18.03.2025."

2. There is one respondent(s) in the matter and the status as regards service position is as under:

Name of the Parties	Notice issued on	Notice served on	Status	Remarks
RESPONDENT No. - 1 TIGER GLOBAL INTERNATIONAL II HOLDINGS	03-02-2025	04.02.2025	Complete

3. The status of parties and pleadings as regards the special leave petition/appeal is as under:

Name of the Parties	Vakalatnama file by Advocate on-Record/ Memo of Appearance by Party in-person	Counter Affidavit filed on	Rejoinder Affidavit filed on	Page No(s)	Remarks
RESPONDENT No. - 1 TIGER GLOBAL INTERNATIONAL II HOLDINGS	Mr. Malak Manish Bhatt	Not filed
PETITIONER No. - 1 THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX)	Mr. Raj Bahadur Yadav

4. The status of applications/affidavits/documents filed by the parties, subsequent to the filing of special leave petition/appeal, is as under:

S.No.	Appln. No.	Name of Advocate on-record	Filed on	Description of Application/Affidavit/Document	Page No	Remarks
3	28665/2025	2509 - TARUNA SINGH GOHIL	31-01-2025 16:36:10	CLARIFICATION/DIRECTION	1-19
5	61719/2025	2632 - MALAK MANISH BHATT	07-03-2025 10:23:06	PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES	1-710

Service is complete. 6. The petition along with the application(s) above-mentioned is listed before the Hon'ble Court with this office report.