THE PRINCIPAL COMMISSIONER OF INCOME TAX - 23 vs KSE LOAN TRUST — SLP(C) No.(Verified On 2-4-2026)

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.

CNR: SCIN010142392026

DISPOSED

Filing Date

09-Mar-2026

Registration No

SLP(C) No.(Verified On 2-4-2026)

Diary Number

14239/2026

Order Date

08-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Data as of 16-Jun-2026

Advertisement

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)

THE PRINCIPAL COMMISSIONER OF INCOME TAX - 23

Adv. SUDARSHAN LAMBA

Respondent(s)

KSE LOAN TRUST

Hearing History

Judge: HON'BLE MR. JUSTICE SANJAY KUMAR and HON'BLE MR. JUSTICE K. VINOD CHANDRAN

08-Apr-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Summary The Supreme Court dismissed the Principal Commissioner of Income Tax's special leave petition and condonation application against KSE Loan Trust, finding that a separate order was already passed on the same date regarding the underlying ITXA case, leaving the Revenue free to file an appeal against the appropriate order. For three related diary numbers, the Court condoned the delay and issued notice, tagging the matters with Civil Appeal No. 14783/2025 and directing service by all modes including personal delivery. This case analysis is maintained by casestatus.in based on publicly available court records.

Browse Related Cases

More from this court

Supreme Court of India All courts →

Explore other courts

Search Another Case