1. The details of the case before the Trial Court are as follows:

S.No.	Court	State	Bench	Case No.	Order Date

2. The details of the case before the High Court as well as the limitation report are as follows:

S.No.	Court	State	Bench	Case No.	Order Date	Petition in Time	Delay Days Filing	Delay Days Re-filing
1	High Court	WEST BENGAL	High Court at Calcutta	WPO-3082-2022	09-02-2024	No	319

3. The Advocate on-record for the petitioner/appellant has also filed following document(s)/ Interlocutory application(s):

S.No.	Application No.	Description of Document	Filing date	Verification Status	Page No.
1	99410-2025	CONDONATION OF DELAY IN FILING	19-04-2025

4. The similarity found in the present case is based on:

S.No.	Diary No.	Case No.	Cause Title	Status	Remarks
1	60858/2024	SLP(C) No. 003855 / 2025	UNION OF INDIA AND ORS vs. DHARNIDHAR TRADING PRIVATE LIMITED	Disposed of on 07.02.2025 (R/P enclosed)	@common order
2	12747/2025	SLP(C) No. 009696 / 2025	UNION OF INDIA AND ORS vs. TRANSGLOBAL SECURITIES LIMITED	Disposed of on 04.04.2025 (R/P enclosed)	@common order
3	5085/2025	SLP(C) No. 006998 / 2025	INCOME TAX OFFICER WARD 30 (1) AND ORS vs. ANURAG HIMATSINGKA	Disposed of on 07.03.2025 (R/P enclosed)	@common order
4	8418/2025	SLP(C) No. 006009 / 2025	UNION OF INDIA AND ORS vs. RAJNI MOHTA	Disposed of on 28.02.2025 (R/P enclosed)	@common order
5	10278/2025	SLP(C) No. 007987 / 2025	UNION OF INDIA AND ORS vs. SAHAYATA MERCHANDISE PRIVATE LTD.	Disposed of on 21.03.2025 (R/P enclosed)	@common order
6	1860/2025	SLP(C) No. 005189 / 2025	INCOME TAX OFFICER, WARD 25(1), KOLKATA AND ORS vs. MIRA ROY AND ANR	Disposed of on 21.02.2025 (R/P enclosed)	wherein order impugned in the instant petition
7	12064/2023	C.A. No. 008629 / 2024 SLP(C) No. 006706 / 2023	UNION OF INDIA AND ORS vs. RAJEEV BANSAL	Allowed on 03.10.2024 Citation 2024 INSC 754	@similar issues/referred to as annexure p-12
8	15914/2023	C.A. No. 008667 / 2024 SLP(C) No. 009712 / 2023	THE INCOME TAX OFFICER vs. KEENARA INDUSTRIES PRIVATE LIMITED	Allowed on 03.10.2024 Citation 2024 INSC 754	@similar issues/referred to as annexure p-13

5. In terms of Order XV Rule 2 of the Supreme Court Rules, 2013, the status of proof of service upon the respondent(s)/caveator(s) is as follows:-

S.No.	Respondent(s)/Caveator(s)	Status of proof of service	Date of Services
No Information Available

6. The special leave petition along with the above-mentioned application(s) is listed before the Hon'ble Court with this Office Report.

DATE:24-04-2025

ASSISTANT REGISTRAR

Copy to :-

1
Mr. Raj Bahadur Yadav , Advocate

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2) and others	... Petitioner(s)
VERSUS
RASHMI CEMENT LIMITED	... Respondent(s)