ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX vs RELIANCE PROJECTS AND PROPERTY MANAGEMENT SERVICES LIMITED — SLP(C) No.(Verified On 5-4-2025)

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: SCIN010608432024

DISPOSED

Filing Date

24-12-2024 03:51 PM

Registration No

SLP(C) No.(Verified On 05-04-2025)

Diary Number

60843/2024

Order Date

21-04-2025

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

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)

ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX

Adv. RAJ BAHADUR YADAV

Respondent(s)

RELIANCE PROJECTS AND PROPERTY MANAGEMENT SERVICES LIMITED

Adv. K. R. SASIPRABHU[caveat]

Hearing History

Judge: HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE R. MAHADEVAN

21-04-2025

Next Week / Week Commencing / C.O.Week

09-04-2025

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary In this income tax Special Leave Petition (SLP) between the Assistant/Deputy Commissioner of Income Tax and Reliance Projects and Property Management Services Limited, the Supreme Court heard the matter on 09-04-2025. The court found that the main issue was covered by the Union of India v. Rajeev Bansal precedent, though the respondent raised an additional point from the Alok Industries Ltd. decision. The revenue counsel requested time to examine this second issue, and the court adjourned the case to the following week. For the related petitions (Diary Nos. 10262/2025 and 14782/2025), the court disposed of the revenue's petitions, holding the assessee will be governed by the Rajeev Bansal judgment and directing assessing officers to dispose of objections in accordance with that law. This case analysis is maintained by casestatus.in based on publicly available court records.

Browse Related Cases

More from this court

Supreme Court of India All courts →

Explore other courts

Search Another Case