PRINCIPAL COMMISSIONER OF INCOME TAX 1 INDORE vs AMIT SHARMA — C.A. No. 3231/2026
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. Status: DISPOSED.
CNR: SCIN010681862025
Filing Date
26-11-2025 03:54 PM
Registration No
C.A. No. 003231 / 2026
Diary Number
68186/2025
Order Date
10-03-2026
Document Type
ROP - of Main Case
Disposal Type
Leave Granted & Allowed
Acts & Sections
Petitioner(s)
PRINCIPAL COMMISSIONER OF INCOME TAX 1 INDORE
Adv. SUDARSHAN LAMBA[P-1]
Respondent(s)
AMIT SHARMA
Adv. AMAN RAJ GANDHI[caveat]
Hearing History
Judge: HON'BLE MR. JUSTICE MANOJ MISRA and HON'BLE MR. JUSTICE MANMOHAN
Fixed Date by Court
Mention Memo
FRESH
| Date | Purpose |
|---|---|
| 10-03-2026 | Fixed Date by Court |
| 24-02-2026 | Mention Memo |
| 09-01-2026 | FRESH |
Orders in this case
CASE SUMMARY: C.A. No. 003231/2026 The Supreme Court partly allowed three consolidated appeals by the Principal Commissioner of Income Tax against a High Court order that had released Rs. 6 crore in seized jewelry consignments. The Court upheld the High Court's findings that the seizure violated Standard Operating Procedures during elections and that proceedings against Amit Sharma (a courier employee) were arbitrary, but modified the relief: articles must be released to Sequel Logistics (the courier company) within three weeks, not to claimant Arihant Jewelers. The Court dismissed Arihant's petition as ownership claims should be decided under Income Tax Act Section 132B, not writ proceedings. Cost awards were set aside. This case analysis is maintained by casestatus.in based on publicly available court records.
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