ASSISTANT COMMISSIONER OF INCOME TAX vs AMIT KUMAR — SLP(C) No. 20969/2026
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 IV-B. Status: DISPOSED.
CNR: SCIN010129772026
Filing Date
27-Feb-2026
Registration No
SLP(C) No. 20969/2026
Diary Number
12977/2026
Order Date
15-May-2026
Document Type
ROP - of Main Case
Disposal Type
Delay Condoned and matter dismissed(including all pending Ias)
Data as of 15-Jun-2026
Acts & Sections
Petitioner(s)
ASSISTANT COMMISSIONER OF INCOME TAX
Adv. SUDARSHAN LAMBA
Respondent(s)
AMIT KUMAR
Hearing History
Judge: HON'BLE THE CHIEF JUSTICE and HON'BLE MR. JUSTICE JOYMALYA BAGCHI
Fixed Date by Court
FRESH
FRESH
FRESH
FRESH
| Date | Purpose |
|---|---|
| 15-May-2026 | Fixed Date by Court |
| 13-May-2026 | FRESH |
| 05-May-2026 | FRESH |
| 23-Apr-2026 | FRESH |
| 08-Apr-2026 | FRESH |
Summary: The Supreme Court heard multiple petitions by the Union of India against Rajesh Sethi, arising from a Punjab & Haryana High Court judgment (11-02-2025). The Court condoned the delays in filing, applied its previous orders dated 10-04-2026 and 04-05-2026 from related cases, and disposed of the petitions accordingly by remitting the matters back to the High Court for decision in the same terms. All pending applications were also disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.
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