THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT vs SUNHILL CERAMICS PVT. LTD. — SLP(C) No. 7141/2019

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 III-B. Status: DISPOSED.

CNR: SCIN010059132019

DISPOSED

Filing Date

14-02-2019 12:00 AM

Registration No

SLP(C) No. 7141/2019

Diary Number

5913/2019

Order Date

04-11-2024

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

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 III-B

Petitioner(s)

THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT

Adv. RAJ BAHADUR YADAV[P-1]

Respondent(s)

SUNHILL CERAMICS PVT. LTD.

Adv. BHARGAVA V. DESAI[R-1]

Hearing History

Judge: HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE MANOJ MISRA

04-11-2024

Mention Memo

24-09-2024

After Week/Month/Vacation

12-07-2019

Next Week / Week Commencing / C.O.Week

08-03-2019

FRESH

Orders in this case

View Full Judgment
casestatus.in Summary

Summary of SLP(C) No. 7141/2019 On 04-11-2024, the Supreme Court heard multiple Special Leave Petitions filed by the Principal Commissioner of Income Tax, Rajkot against Sunhill Ceramics Pvt. Ltd. (arising from a High Court of Gujarat judgment dated 24-09-2018). The Court condoned the delay in filing and noted that the Central Board of Direct Taxes had increased the monetary threshold for Supreme Court tax appeals from Rs. 2 crores to Rs. 5 crores (September 2024 Circular). Since the tax effect in these petitions was confirmed to be below Rs. 5 crores, the Court disposed of all Special Leave Petitions, leaving any questions of law open for future consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

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