THE ASSESSMENT UNIT vs GENERAL COMMERCIAL AGENCIES — SLP(C) No. 15959/2026

Case under Direct Taxation : Penalties/prosecution Under Income Tax Act and Other Direct Tax Statutes Section XII. Status: DISPOSED.

CNR: SCIN010129892026

DISPOSED

Filing Date

27-Feb-2026

Registration No

SLP(C) No. 15959/2026

Diary Number

12989/2026

Order Date

30-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Data as of 15-Jun-2026

Acts & Sections

Direct Taxation : Penalties/Prosecution under Income Tax Act and other Direct Tax Statutes Section XII

Petitioner(s)

THE ASSESSMENT UNIT

Adv. SUDARSHAN LAMBA

Respondent(s)

GENERAL COMMERCIAL AGENCIES

Hearing History

Judge: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE ALOK ARADHE

30-Apr-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary: SLP(C) No. 015959/2026 On 30-04-2026, the Supreme Court heard The Assessment Unit's special leave petition against General Commercial Agencies, which arose from a Madras High Court order dated 30-07-2025. The Court condoned the delay in filing and disposed of the petition in terms of the judgment in Union of India v. Suryalakshmi Cotton Mills (SLP(C) No. 27736/2023), as submitted by the Additional Solicitor General. All pending interlocutory applications were also disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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