INCOME TAX OFFICER WARD 77(4) vs SWIFTRANS INTERNATIONAL PVT. LTD. — SLP(C) No.(Verified On 20-4-2026)

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 I-B. Status: DISPOSED.

CNR: SCIN010165232026

DISPOSED

Filing Date

17-Mar-2026

Registration No

SLP(C) No.(Verified On 20-4-2026)

Diary Number

16523/2026

Order Date

24-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Data as of 18-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)

INCOME TAX OFFICER WARD 77(4)

Adv. SUDARSHAN LAMBA

Respondent(s)

SWIFTRANS INTERNATIONAL PVT. LTD.

Hearing History

Judge: HON'BLE MR. JUSTICE DIPANKAR DATTA and HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

24-Apr-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary The Supreme Court dismissed the Income Tax Officer's special leave petition against Swiftrans International Pvt. Ltd. as time-barred, finding it was filed 203 days beyond the statutory limitation period. The Court rejected the petitioner's application for condonation of delay, holding that insufficient cause was shown to excuse the delay. All pending interlocutory applications were disposed of accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.

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