UNION OF INDIA vs MANIKARAN COMMODITIES PRIVATE LIMITED — SLP(C) No. 6018/2026
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 XVI. Status: DISPOSED.
CNR: SCIN010749062025
Filing Date
24-12-2025 12:36 PM
Registration No
SLP(C) No. 006018 / 2026
Diary Number
74906/2025
Order Date
09-02-2026
Document Type
ROP - of Main Case
Disposal Type
Delay Condoned and matter dismissed(including all pending Ias)
Category
1601-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]
Acts & Sections
Petitioner(s)
UNION OF INDIA
Adv. SUDARSHAN LAMBA[P-1]
Respondent(s)
MANIKARAN COMMODITIES PRIVATE LIMITED
Hearing History
Judge: HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE K.V. VISWANATHAN
FRESH
Fixed Date by Court
| Date | Purpose | Result |
|---|---|---|
| 09-02-2026 | FRESH | |
| 19-01-2026 | Fixed Date by Court |
Orders in this case
Case Summary: SLP(C) No. 006018/2026 Union of India v. Manikaran Commodities Private Limited (Heard: 09-02-2026) The Supreme Court heard the Union of India's Special Leave Petition challenging a Calcutta High Court order dated 09-04-2024. The Court condoned the delay in filing and disposed of the petition, finding it squarely covered by the precedent judgment in *Union of India v. Rajeev Bansal* (Civil Appeal No. 8629/2024, 03-10-2024). Assessing officers are directed to dispose of objections in accordance with the law laid down in that judgment, with assessees retaining liberty to pursue remedies except on issues concluded therein. This case analysis is maintained by casestatus.in based on publicly available court records.
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