THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) vs DEPUTY DIRECTOR (MINERAL AND ADMINISTRATION) — SLP(C) No. 13848/2026

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 I-B. Status: Disposed.

Disposed

CNR: SCIN010157272026

Filing Date

14-Mar-2026

Registration No

SLP(C) No. 13848/2026

Diary Number

15727/2026

Order Date

17-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 17-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 I-B

Petitioner(s)

  1. 1.THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.DEPUTY DIRECTOR (MINERAL AND ADMINISTRATION)

Case History

  1. Case disposedDisposed

  2. 17-Apr-2026

    ROP - of Main CaseView PDF

  3. 17-Apr-2026

    Fresh

    Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Satish Chandra Sharma

  4. 14-Mar-2026

    Case filed

    Registration No. SLP(C) No. 13848/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court, on 17-04-2026, heard the Special Leave Petition filed by the Deputy Commissioner of Income Tax (TDS) challenging the High Court of Chhattisgarh's judgment dated 16-06-2025. The Court condoned the delay in filing and dismissed the special leave petitions, declining to interfere with the High Court's decision. All pending applications were disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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