UNION OF INDIA vs WINSHER COMMERCIAL PRIVATE LIMITED — SLP(C) No.(Verified On 28-2-2026)

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 XVI. Status: Disposed.

Disposed

CNR: SCIN010100892026

Filing Date

16-Feb-2026

Registration No

SLP(C) No.(Verified On 28-2-2026)

Diary Number

10089/2026

Order Date

02-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Last updated 24-May-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 XVI

Petitioner(s)

  1. 1.UNION OF INDIA

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.WINSHER COMMERCIAL PRIVATE LIMITED

Case History

  1. Case disposedDisposed

  2. 02-Apr-2026

    After Week/Month/Vacation

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

  3. 09-Mar-2026

    First hearing

    Initial hearing scheduled

  4. 16-Feb-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 28-2-2026)

Common Record of Proceedings — heard with connected matters

Lead case: SLP(C) No.(Verified On 28-2-2026)

casestatus.in Summary

SUMMARY The Supreme Court dismissed the Special Leave Petitions filed by the Union of India against Manphool Exports Limited on 02-04-2026, citing inordinate and unsatisfactorily explained delay in filing as well as lack of merit to interfere with the High Court of Calcutta's impugned order dated 09-02-2024. All pending applications were also disposed of, concluding the matter. This case analysis is maintained by casestatus.in based on publicly available court records.

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