DEPUTY COMMISSIONER OF INCOME TAX vs MAXWELL PROJECTS PRIVATE LIMITED — SLP(C) No. 6799/2026

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: SCIN010007742026

Filing Date

06-Jan-2026

Registration No

SLP(C) No. 6799/2026

Diary Number

774/2026

Order Date

13-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 05-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.DEPUTY COMMISSIONER OF INCOME TAX

    Adv. MADHULIKA UPADHYAY

Respondent(s)

  1. 1.MAXWELL PROJECTS PRIVATE LIMITED

Case History

  1. Case disposedDisposed

  2. 13-Feb-2026

    ROP - of Main CaseView PDF

  3. 13-Feb-2026

    Fresh

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  4. 06-Jan-2026

    Case filed

    Registration No. SLP(C) No. 6799/2026

View Full Judgment
casestatus.in Summary

Summary On 13-02-2026, the Supreme Court heard Special Leave Petitions by the Deputy Commissioner of Income Tax against Maxwell Projects Private Limited challenging a Delhi High Court order. The Court condoned the delay in filing and disposed of the Revenue's petitions, holding they are covered by the precedent judgment in "Union of India vs. Rajeev Bansal" (3-10-2024). Assessing officers are directed to dispose of objections per the law laid down in that judgment, with assessees retaining rights to pursue remedies on unsettled issues. This case analysis is maintained by casestatus.in based on publicly available court records.

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