DEPUTY COMMISSIONER OF INCOME TAX vs LORD KRISHNA TRADEXIM LLP — SLP(C) No. 12234/2026

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: DISPOSED.

CNR: SCIN010186112025

DISPOSED

Filing Date

08-04-2025 02:13 PM

Registration No

SLP(C) No. 12234/2026

Diary Number

18611/2025

Order Date

01-04-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

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)

DEPUTY COMMISSIONER OF INCOME TAX

Adv. RAJ BAHADUR YADAV

Respondent(s)

LORD KRISHNA TRADEXIM LLP

Hearing History

Judge: HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE K.V. VISWANATHAN

01-04-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary: SLP(C) No. 012234/2026 Deputy Commissioner of Income Tax v. Lord Krishna Tradexim LLP On 01-04-2026, the Supreme Court heard the Special Leave Petition challenging the High Court of Delhi's order dated 21-05-2024 in WP(C) No. 2324/2024. The Court allowed the exemption application, condoned the delay in filing, but found no ground to interfere with the impugned High Court orders. Accordingly, the Special Leave Petitions were dismissed with all pending applications also disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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