ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 3(1)(1) vs UK GRID SOLUTIONS LIMITED — SLP(C) No.(Verified On 25-2-2026)

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: SCIN010081532026

DISPOSED

Filing Date

07-Feb-2026

Registration No

SLP(C) No.(Verified On 25-2-2026)

Diary Number

8153/2026

Order Date

01-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Data as of 11-Jun-2026

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)

ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 3(1)(1)

Adv. SUDARSHAN LAMBA

Respondent(s)

UK GRID SOLUTIONS LIMITED

Adv. ANIKET DEEPAK AGRAWAL [caveat] [caveat]

Hearing History

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

01-Apr-2026

After Week/Month/Vacation

11-Mar-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the Special Leave Petition filed by the Assistant Commissioner of Income-Tax against UK Grid Solutions Limited on 01-04-2026, citing a gross delay of 267 days in filing that was not satisfactorily explained. The Court found no reason to interfere with the High Court's impugned order of 07-02-2025 and dismissed the petition on both grounds of delay and merits, though the question of law was kept open for future consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

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