COMMISSIONER OF INCOME TAX LTU vs SHELL INDIA MARKETS PVT. LTD. (ERSTWHILE SHELL TECHNOLOGY INDIA PVT. LTD.) — SLP(C) No. 8790/2026

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 IX. Status: Disposed.

Disposed

CNR: SCIN010014902026

Filing Date

09-Jan-2026

Registration No

SLP(C) No. 8790/2026

Diary Number

1490/2026

Order Date

27-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 IX

Petitioner(s)

  1. 1.COMMISSIONER OF INCOME TAX LTU

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.SHELL INDIA MARKETS PVT. LTD. (ERSTWHILE SHELL TECHNOLOGY INDIA PVT. LTD.)

    Adv. MPS LEGAL [caveat]

Case History

  1. Case disposedDisposed

  2. 27-Feb-2026

    ROP - of Main CaseView PDF

  3. 27-Feb-2026

    Fresh

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe

  4. 09-Jan-2026

    Case filed

    Registration No. SLP(C) No. 8790/2026

View Full Judgment
casestatus.in Summary

Summary In this income tax dispute between the Commissioner of Income Tax and Shell India Markets Pvt. Ltd., the Supreme Court heard petitions seeking condonation of delay in filing and refiling. The Court condoned the delay but dismissed the Special Leave Petition, refusing to interfere with the High Court of Bombay's judgment dated 27-03-2025. All accompanying interlocutory applications stand disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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