ASSISTANT COMMISSIONER OF INCOME TAX vs SURUCHI SARAF — SLP(C) No.(Verified On 27-2-2026)

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 I-B. Status: Disposed.

Disposed

CNR: SCIN010108722026

Filing Date

19-Feb-2026

Registration No

SLP(C) No.(Verified On 27-2-2026)

Diary Number

10872/2026

Order Date

12-Mar-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Last updated 13-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.SURUCHI SARAF

Case History

  1. Case disposedDisposed

  2. 12-Mar-2026

    ROP - of Main CaseView PDF

  3. 12-Mar-2026

    Fresh

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

  4. 19-Feb-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 27-2-2026)

View Full Judgment
casestatus.in Summary

Summary The Supreme Court dismissed three Special Leave Petitions (Diary Nos. 10872/2026, 3181/2026, and 7855/2026) filed by the Assistant Commissioner of Income Tax against respondent Suruchi Saraf, citing gross delays of 375, 335, and 296 days respectively in filing, which were not satisfactorily explained. The Court found no merit to interfere with the High Court of Delhi's impugned orders and dismissed the petitions on both grounds of delay and merits, with all pending applications also disposed of. One related petition (Diary No. 73890/2025) was listed with SLP (C) No. 4092/2026 for consolidated hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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