PR COMMISSIONER OF INCOME TAX 5 vs KARP IMPEX LTD — SLP(C) No. 15978/2026

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: SCIN010183442026

DISPOSED

Filing Date

25-Mar-2026

Registration No

SLP(C) No. 15978/2026

Diary Number

18344/2026

Order Date

30-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Data as of 20-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 IX

Petitioner(s)

PR COMMISSIONER OF INCOME TAX 5

Adv. SUDARSHAN LAMBA

Respondent(s)

KARP IMPEX LTD

Hearing History

Judge: HON'BLE MR. JUSTICE ARAVIND KUMAR and HON'BLE MR. JUSTICE PRASANNA B. VARALE

30-Apr-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Summary of SLP(C) No. 015978/2026 The Supreme Court heard the Income Tax Commissioner's Special Leave Petition against Karp Impex Ltd on 30-04-2026. While the Court condoned the delay in filing, it declined to entertain the petition on merits based on the facts and circumstances, dismissing the SLP with the question of law kept open. This case analysis is maintained by casestatus.in based on publicly available court records.

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