INCOME TAX OFFICER, WARD 25(1), KOLKATA vs MIRA ROY — SLP(C) No. 5189/2025

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.

CNR: SCIN010018602025

DISPOSED

Filing Date

10-Jan-2025

Registration No

SLP(C) No. 5189/2025

Diary Number

1860/2025

Order Date

21-Feb-2025

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Data as of 23-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)

INCOME TAX OFFICER, WARD 25(1), KOLKATA

Adv. RAJ BAHADUR YADAV

Respondent(s)

MIRA ROY

Hearing History

Judge: HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE R. MAHADEVAN

21-Feb-2025

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary: SLP(C) No. 005189/2025 On 21-02-2025, the Supreme Court heard the Income Tax Officer's Special Leave Petition against Mira Roy, arising from a Calcutta High Court order dated 13-02-2024. The Court condoned the delay in filing and disposed of the petition, holding that the case was squarely covered by the precedent judgment in "Union of India & Ors. vs. Rajeev Bansal" (03-10-2024). The assessing officers were directed to dispose of objections in accordance with the law laid down in that judgment, with assessees thereafter free to pursue remaining remedies while respecting the concluded issues. This case analysis is maintained by casestatus.in based on publicly available court records.

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