THE PRINCIPAL COMMISSIONER OF INCOME TAX 1, SURAT, GUJARAT vs SUNILKUMAR PARASMAL JAIN — SLP(C) No. 13972/2026

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 III-B. Status: Disposed.

Disposed

CNR: SCIN010189022026

Filing Date

27-Mar-2026

Registration No

SLP(C) No. 13972/2026

Diary Number

18902/2026

Order Date

17-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 19-Apr-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 III-B

Petitioner(s)

  1. 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX 1, SURAT, GUJARAT

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.SUNILKUMAR PARASMAL JAIN

Case History

  1. Case disposedDisposed

  2. 17-Apr-2026

    ROP - of Main CaseView PDF

  3. 17-Apr-2026

    Fresh

    Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice Vipul M. Pancholi

  4. 27-Mar-2026

    Case filed

    Registration No. SLP(C) No. 13972/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court heard the Special Leave Petition filed by the Principal Commissioner of Income Tax against Sunilkumar Parasmal Jain on 17-04-2026. The Court condoned the delay in filing but dismissed the petition, finding no grounds to interfere with the High Court's impugned order dated 11-11-2025, as a similar previous petition (SLP No. 26305/2023) on the same subject had already been dismissed by the Supreme Court on 28-11-2023. All pending applications stand disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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