ASSISTANT COMMISSIONER OF INCOME TAX vs SWATI SARAF — SLP(C) No.(Verified On 3-3-2026)

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: SCIN010067152026

Filing Date

02-Feb-2026

Registration No

SLP(C) No.(Verified On 3-3-2026)

Diary Number

6715/2026

Order Date

13-Mar-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Last updated 09-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

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.SWATI SARAF

Case History

  1. Case disposedDisposed

  2. 13-Mar-2026

    ROP - of Main CaseView PDF

  3. 13-Mar-2026

    Fresh

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Manmohan

  4. 02-Feb-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 3-3-2026)

View Full Judgment
casestatus.in Summary

Hearing Summary On 13-03-2026, the Supreme Court dismissed the Special Leave Petition filed by the Assistant Commissioner of Income Tax against Swati Saraf, finding it was filed 358 days beyond the prescribed time limit. The Court found no satisfactory explanation for the delay and accordingly dismissed the petition on grounds of delay. All pending applications, if any, have been disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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