ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19 (1) vs ANKUR CHANDULAL SHAH — SLP(C) No. 10039/2026

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: SCIN010688692025

DISPOSED

Filing Date

29-11-2025 12:06 PM

Registration No

SLP(C) No. 010039 / 2026

Diary Number

68869/2025

Order Date

12-03-2026

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 IX

Petitioner(s)

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19 (1)

Adv. SUDARSHAN LAMBA[P-1] SUDARSHAN LAMBA[P-2]

Respondent(s)

ANKUR CHANDULAL SHAH

Hearing History

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

12-03-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary: SLP(C) No. 010039/2026 Outcome: The Supreme Court disposed of the Income Tax Department's Special Leave Petitions on 12-03-2026, finding them squarely covered by the Court's earlier judgment in "Union of India v. Rajeev Bansal" (Civil Appeal No.8629/2024). The Court condoned the delay in filing and directed assessing officers to dispose of objections per the law established in that judgment, allowing aggrieved assessees to pursue further remedies in accordance with law regarding non-concluded issues. This case analysis is maintained by casestatus.in based on publicly available court records.

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