1 ITEM NO.11 COURT NO.12 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 44100/2018 (Arising out of impugned final judgment and order dated 08-08-2018 in SCA No. 10449/2018 passed by High Court Of Gujarat At Ahmedabad) ADARSH CREDIT COOPERATIVE SOCIETY LTD. Petitioner(s) VERSUS JOINT DIRECTOR OF INCOME TAX (INV.) & ORS. Respondent(s) (FOR ADMISSION and I.R. and IA No.5484/2019-CONDONATION OF DELAY IN FILING and IA No.5489/2019-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT and IA No.5487/2019-CONDONATION OF DELAY IN REFILING ) WITH W.P.(C) No. 40/2019 (X) (FOR ADMISSION) Date : 28-01-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Arvind Datar, Sr. Adv. Mr. Masoom Shah, Adv. Ms. Neha Shah, Adv. Mr. Udit Gupta, Adv. M/S. Udit Kishan And Associates, AOR For Respondent(s) UPON hearing counsel Court made following ORDER SLP (C) Diary No(s). 44100/2018 Delay condoned. Signature Not Verified Digitally signed by MANISH SETHI Date: 2019.01.31 We are not inclined to entertain this petition under Article 17:20:30 IST Reason: 136 of Constitution of India. special leave petition is, accordingly, dismissed. 2 Pending application(s), if any, shall stand disposed of. W.P.(C) No. 40/2019 In companion special leave petitions, we have declined to interfere with order of High Court dated 8 August 2018. We are not inclined to entertain this petition under Article 32 of Constitution of India, since, petitioners have remedy available under Article 226 of Constitution of India. writ petition is, accordingly, dismissed. However, we clarify that observations contained in impugned order shall not come in way of High Court in disposing of such writ petition on validity of statutory provision, as amended. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER Adarsh Credit Cooperative Society Ltd. v. Joint Director of Income-tax (Inv,)& Or