DEPUTY COMMISSIONER OF INCOME TAX 3 vs M/S RELIANCE INDUSTRIES LTD — SLP(C) No. 7819/2026

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 IX. Status: DISPOSED.

CNR: SCIN010057552026

DISPOSED

Filing Date

29-Jan-2026

Registration No

SLP(C) No. 7819/2026

Diary Number

5755/2026

Order Date

23-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Data as of 08-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 IX

Petitioner(s)

DEPUTY COMMISSIONER OF INCOME TAX 3

Adv. SUDARSHAN LAMBA

Respondent(s)

M/S RELIANCE INDUSTRIES LTD

Adv. K. R. SASIPRABHU [caveat]

Hearing History

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

23-Feb-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the Special Leave Petition filed by the Deputy Commissioner of Income Tax against Reliance Industries Ltd, after condoning the delay in filing. The Court found no reason to entertain the petition since the revenue had already issued a fresh notice on 17.07.2025 pursuant to the High Court's earlier decision. The matter now stands for adjudication before the High Court, where Reliance has filed a writ petition challenging the notice, and the revenue is entitled to raise all legal and factual objections in opposition. This case analysis is maintained by casestatus.in based on publicly available court records.

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