M/S. S.P. GUPTA vs UNION OF INDIA . — SLP(C) No. 9140/2004
Case under Section I-B. Status: DISPOSED.
CNR: SCIN010084842004
Filing Date
16-Apr-2004
Registration No
SLP(C) No. 9140/2004
Diary Number
8484/2004
Order Date
07-May-2004
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Data as of 21-Jun-2026
Acts & Sections
Petitioner(s)
M/S. S.P. GUPTA
Adv. ANNAM D. N. RAO (Dead / Retired / Elevated)
Respondent(s)
UNION OF INDIA .
Orders
The Supreme Court dismissed SLP(C) No. 9140/2004 filed by M/S. S.P. Gupta against the Union of India (heard on 07/05/2004). While rejecting the petition, the Court clarified that the Assessing Officer must supply reasons for the assessment notice to the petitioner within a reasonable time—not requiring the petitioner to first file returns before obtaining such reasons. This case analysis is maintained by casestatus.in based on publicly available court records.
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