DEPUTY COMMISSIONER OF INCOME TAX SPECIAL RANGE 18 vs RELIANCE INDUSTRIES LIMITED (ERSTWHILE RELIANCE POLYETHYLENE LTD.) — SLP(C) No. 14104 - 14105/2026

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 IX. Status: Disposed.

Disposed

CNR: SCIN010121642026

Filing Date

24-Feb-2026

Registration No

SLP(C) No. 14104 - 14105/2026

Diary Number

12164/2026

Order Date

20-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

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 IX

Petitioner(s)

  1. 1.DEPUTY COMMISSIONER OF INCOME TAX SPECIAL RANGE 18

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.RELIANCE INDUSTRIES LIMITED (ERSTWHILE RELIANCE POLYETHYLENE LTD.)

    Adv. K. R. SASIPRABHU [caveat]

Case History

  1. Case disposedDisposed

  2. 20-Apr-2026

    ROP - of Main CaseView PDF

  3. 20-Apr-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. 14104 - 14105/2026

View Full Judgment
casestatus.in Summary

The Supreme Court heard a Special Leave Petition by the Deputy Commissioner of Income Tax against Reliance Industries Limited on April 20, 2026. The Court condoned the delay in filing and dismissed the petition, noting that the revenue had already issued a fresh notice on July 17, 2025, following the High Court's decision. The matter now moves to the High Court, where Reliance Industries has filed a writ petition challenging the notice, and both parties will argue their respective positions on questions of law and fact. This case analysis is maintained by casestatus.in based on publicly available court records.

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