PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NEW DELHI vs PRAVEEN SAWHNEY — SLP(C) No.(Verified On 19-3-2026)
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 XIV. Status: PENDING.
CNR: SCIN010146092026
Filing Date
10-Mar-2026
Registration No
SLP(C) No.(Verified On 19-3-2026)
Diary Number
14609/2026
Order Date
15-May-2026
Document Type
ROP - of Main Case
Data as of 16-Jun-2026
Acts & Sections
Petitioner(s)
PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NEW DELHI
Adv. SUDARSHAN LAMBA
Respondent(s)
PRAVEEN SAWHNEY
Adv. AMBHOJ KUMAR SINHA[R-1]
Hearing History
Judge: HON'BLE THE CHIEF JUSTICE and HON'BLE MR. JUSTICE JOYMALYA BAGCHI
Fixed Date by Court
FRESH
| Date | Purpose |
|---|---|
| 15-May-2026 | Fixed Date by Court |
| 25-Mar-2026 | FRESH |
Orders in this case
Case Summary: PRINCIPAL COMMISSIONER OF INCOME TAX v. PRAVEEN SAWHNEY SLP(C) No. 14609/2026 | Heard: 25-03-2026 The Principal Commissioner of Income Tax challenged the High Court's rejection of an assessment order dated 04.03.2015 under Section 153B of the Income Tax Act. The core issue concerns whether the Department's one-year extension period for assessment—triggered by a DTAA information request to Swiss authorities dated 11.06.2013—validly covered the assessment period. The High Court held the extension inapplicable because the relevant period predated 01.04.2011 (when the 2011 DTAA came into force). The Department argues either the 1995 DTAA covers the period or the 2011 DTAA applies to the 01.04.2011-31.03.2012 portion. The Supreme Court issued notice on the interim relief prayer, condonation of delay application, and the SLP, with the matter returnable on 18.05.2026. This case analysis is maintained by casestatus.in based on publicly available court records.
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