Authority: Supreme Court of India (Chief Justice Surya Kant, Justice Joymalya Bagchi, Justice V. Mohana)
Order Date: 16 July 2026
Case Overview
- Parties: Lakshay Creation (appellant) vs. Income Tax Officer, Ward 60(7), Delhi (respondent).
- The matter comprised numerous civil appeals arising out of Special Leave Petitions (SLP) with appeal numbers such as 10831/2026, 15897/2026, 21505/2026, 29218/2024, 20004/2022, 13641/2026, 16391/2025, among many others, and corresponding diary numbers (e.g., 12118/2026, 15897/2026, 21505/2026, 21423/2026, 31772/2026, 29254/2025, 33922/2025, 4092/2026, etc.).
- The High Court had decided only the Assessment Year 2013‑2014, leaving other questions unresolved.
- Senior Counsel Shadan Farasat highlighted this limited High Court decision and referenced Supreme Court orders dated 10‑04‑2026 (C.A. No.4716/2026) and 04‑05‑2026 (C.A. No.6922/2026) as guiding precedents.
- The Court also listed matters (Item No.30.1, SLP(C) Nos.16388/2025, 16390/2025, 16389/2025, 16392/2025) for placement before an appropriate bench after obtaining orders from the Chief Justice.
Final Outcome
- Leave was granted in the appeals.
- Delay in filing was condoned for the numerous petitions and applications.
- All listed appeals were disposed of in the same terms as the earlier orders and remitted to the jurisdictional High Courts to be decided in light of the cited Supreme Court orders.
- All pending applications, if any, were also disposed of, bringing the proceedings to a close.
Topics: Tax Litigation, Supreme Court Orders