M/S SIREZ LIMITED vs UNION OF INDIA — SLP(C) No. 4721/2026

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: SCIN010009202026

Filing Date

07-Jan-2026

Registration No

SLP(C) No. 4721/2026

Diary Number

920/2026

Order Date

10-Feb-2026

Document Type

ROP - of Main Case

Last updated 14-May-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.M/S SIREZ LIMITED

    Adv. ASHUTOSH YADAV

Respondent(s)

  1. 1.UNION OF INDIA

    Adv. SUDARSHAN LAMBA[R-1] SUDARSHAN LAMBA[R-2] SUDARSHAN LAMBA[R-3]

Case History

  1. 09-Mar-2026

    Fixed Date by Court

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

  2. 10-Feb-2026

    ROP - of Main CaseView PDF

  3. 10-Feb-2026

    First hearing

    Initial hearing scheduled

  4. 07-Jan-2026

    Case filed

    Registration No. SLP(C) No. 4721/2026

View Full Judgment
casestatus.in Summary

Summary M/S Sirez Limited filed a Special Leave to Appeal challenging the Delhi High Court's order dismissing its petition against CBDT's rejection of a delay condonation application under Section 119(2)(b) of the Income Tax Act, 1961. The rejection resulted in denial of Rs. 1,06,60,750 business loss carry-forward and Rs. 19,73,540 TDS refund/credit for AY 2018-2019. The Supreme Court issued notice and directed the petitioner's advocate to serve papers to the ASG; the matter is listed for hearing on 09.03.2026 to determine whether income return filing delay can be condoned. This case analysis is maintained by casestatus.in based on publicly available court records.

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