DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, LUDHIANA vs MANI RAM BALWANT RAI HUF — C.A. No. 4773/2026

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 IV. Status: Disposed.

Disposed

CNR: SCIN010043192026

Filing Date

21-Jan-2026

Registration No

C.A. No. 4773/2026

Diary Number

4319/2026

Order Date

10-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Leave Granted & Disposed off

Last updated 07-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 IV

Petitioner(s)

  1. 1.DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, LUDHIANA

    Adv. MADHULIKA UPADHYAY

Respondent(s)

  1. 1.MANI RAM BALWANT RAI HUF

Case History

  1. Case disposedDisposed

  2. 10-Apr-2026

    Fixed Date by Court

    Hon'ble The Chief Justice, Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Joymalya Bagchi

  3. 06-Apr-2026

    Fixed Date by Court

    Hon'ble The Chief Justice, Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Joymalya Bagchi

  4. 17-Feb-2026

    First hearing

    Initial hearing scheduled

  5. 21-Jan-2026

    Case filed

    Registration No. C.A. No. 4773/2026

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 4716/2026

casestatus.in Summary

This document is a Supreme Court hearing record with hundreds of cases listed with condonation of delay and procedural matters. However, you've asked me to summarize a specific case: C.A. No. 004773 / 2026 - DEPUTY COMMISSIONER OF INCOME TAX v. MANI RAM BALWANT RAI HUF (Diary 4319/2026) Summary: The case was heard on April 6, 2026 as part of a massive consolidated hearing of multiple income tax appeals. The court ordered that several matters relating to Assessment Year 2015-2016 be de-tagged and relisted on May 4, 2026, as reassessment in such cases is time-barred. The specific case mentioned was one among hundreds of appeals consolidated for hearing, with the court directing verification of the limitation issue and granting two weeks' time to the Additional Solicitor General. The remaining matters were posted for hearing on April 10, 2026 at 2 p.m. This case analysis is maintained by casestatus.in based on publicly available court records.

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