ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 vs MAHAVIR FINCONE PRIVATE LIMITED — SLP(C) No.(Verified On 28-1-2026)

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section I-B. Status: Disposed.

Disposed

CNR: SCIN010001042026

Filing Date

02-Jan-2026

Registration No

SLP(C) No.(Verified On 28-1-2026)

Diary Number

104/2026

Order Date

02-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Last updated 04-Jun-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section I-B

Petitioner(s)

  1. 1.ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28

    Adv. MADHULIKA UPADHYAY

Respondent(s)

  1. 1.MAHAVIR FINCONE PRIVATE LIMITED

Case History

  1. Case disposedDisposed

  2. 02-Feb-2026

    ROP - of Main CaseView PDF

  3. 02-Feb-2026

    Fresh

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  4. 02-Jan-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 28-1-2026)

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court, on 02-02-2026, dismissed the Special Leave Petition (SLP) filed by the Assistant Commissioner of Income Tax against Mahavir Fincone Private Limited on the ground of delay. The Court found no sufficient cause under Section 5 of the Limitation Act to condone the delay and declined to exercise condonation powers. The Court expressly reserved its opinion on the substantive questions of law involved, keeping them open for future consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

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