ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE GANDHINAGAR vs TECHNOVAA PLASTIC INDUSTRIES PVT. LTD. — SLP(C) No.(Verified On 6-5-2026)

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 III-B. Status: Disposed.

Disposed

CNR: SCIN010121072026

Filing Date

24-Feb-2026

Registration No

SLP(C) No.(Verified On 6-5-2026)

Diary Number

12107/2026

Order Date

12-May-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Last updated 14-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 III-B

Petitioner(s)

  1. 1.ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE GANDHINAGAR

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.TECHNOVAA PLASTIC INDUSTRIES PVT. LTD.

Case History

  1. Case disposedDisposed

  2. 12-May-2026

    ROP - of Main CaseView PDF

  3. 12-May-2026

    Fresh

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe

  4. 24-Feb-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 6-5-2026)

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the special leave petition filed by the Assistant Commissioner of Income Tax against Technovaa Plastic Industries Pvt. Ltd., dated May 12, 2026. The petition was dismissed on two grounds: a 231-day delay in filing that was not satisfactorily explained, and lack of merit on the substantive issues. All pending applications were disposed of, and the High Court of Gujarat's judgment dated April 9, 2025 stands upheld. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case