ASSISTANT COMMISSIONER OF INCOME TAX vs AMIT KUMAR — SLP(C) No. 20969/2026

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 IV-B. Status: DISPOSED.

CNR: SCIN010129772026

DISPOSED

Filing Date

27-Feb-2026

Registration No

SLP(C) No. 20969/2026

Diary Number

12977/2026

Order Date

15-May-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Data as of 15-Jun-2026

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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 IV-B

Petitioner(s)

ASSISTANT COMMISSIONER OF INCOME TAX

Adv. SUDARSHAN LAMBA

Respondent(s)

AMIT KUMAR

Hearing History

Judge: HON'BLE THE CHIEF JUSTICE and HON'BLE MR. JUSTICE JOYMALYA BAGCHI

15-May-2026

Fixed Date by Court

13-May-2026

FRESH

05-May-2026

FRESH

23-Apr-2026

FRESH

08-Apr-2026

FRESH

Common Record of Proceedings — heard with connected matters

Lead case: SLP(C) No. 20955/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court heard multiple petitions by the Union of India against Rajesh Sethi, arising from a Punjab & Haryana High Court judgment (11-02-2025). The Court condoned the delays in filing, applied its previous orders dated 10-04-2026 and 04-05-2026 from related cases, and disposed of the petitions accordingly by remitting the matters back to the High Court for decision in the same terms. All pending applications were also disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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