THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 3 vs ROLLAND ENTERPRISES LTD — 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 XIV. Status: Pending.

Pending

CNR: SCIN010177902026

Filing Date

23-Mar-2026

Registration No

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

Diary Number

17790/2026

Order Date

07-Apr-2026

Document Type

ROP - of Main Case

Last updated 19-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 XIV

Petitioner(s)

  1. 1.THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 3

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.ROLLAND ENTERPRISES LTD

    Adv. ANIKET DEEPAK AGRAWAL[R-1]

Case History

  1. 15-Apr-2026

    Fixed Date by Court

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  2. 07-Apr-2026

    ROP - of Main CaseView PDF

  3. 07-Apr-2026

    First hearing

    Initial hearing scheduled

  4. 23-Mar-2026

    Case filed

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

View Full Judgment
casestatus.in Summary

Case Summary: SLP(C) No. 17790/2026 On 07-04-2026, the Supreme Court heard the Special Leave Petition filed by the Commissioner of Income Tax (International Taxation 3) against Rolland Enterprises Ltd, challenging a Delhi High Court order dated 02-12-2024 in ITA No. 558/2024. The Court, comprising Justices J.B. Pardiwala and K.V. Viswanathan, heard arguments on the condonation of delay application (IA No. 98091/2026) and directed that the matter be tagged with Diary No. 27252 of 2025 for consolidated hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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