Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 16‑Jul‑2026

Case Overview

  • Parties: Lakshay Creation (appellant) vs Income Tax Officer, Ward 60(7), Delhi (respondent).
  • The matter comprises a large batch of Civil Appeals arising out of Special Leave Petitions (SLP) numbered 10831/2026, 29218/2024, 20004/2022, 13641/2026, 16391/2025, and numerous others (Diary Nos. 15897/2026, 21505/2026, 21423/2026, 31772/2026, 29274/2025, 24051/2025, 25660/2025, 27274/2025, 27282/2025, 28289/2025, 28917/2025, 29981/2025, 32768/2025, 33155/2025, 34344/2025, 34350/2025, 34777/2025, 35724/2025, 12268/2025, 29254/2025, 31844/2025, 32227/2025, 33922/2025, 21119/2025, 21477/2025, 20773/2025, 20774/2025, 20772/2025, 33971/2025, 33962/2025, 21389/2025, 21720/2025, 20804/2025, 20806/2025, 21139/2025, 20808/2025, 33949/2025, 20807/2025, 20617/2025, 21719/2025, 21117/2025, 39390/2025, 32086/2025, 6560/2026, 29584/2025, 30761/2025, 33649‑33654/2025, 33204‑33208/2025, 4092/2026, 4094/2026, 4093/2026, 5106/2026, 969/2026, 2802/2026, 4763/2026, 73890/2025).
  • The High Court had decided only for Assessment Year 2013‑2014; other issues remained undecided.
  • Senior Counsel Shadan Farasat highlighted this limited scope and urged reconsideration in view of two earlier Supreme Court orders: 10‑Apr‑2026 (C.A. No.4716/2026) and 04‑May‑2026 (C.A. No.6922/2026).

Court Directions

1. Leave granted in the primary appeal (SLP(C) No.16391/2025).

2. The matter is remitted to the appropriate High Court to be decided in light of the aforementioned Supreme Court orders.

3. Delay in filing of numerous petitions and applications is expressly condoned.

4. Leave granted and the appeals are disposed of in the same terms as the signed orders.

5. All pending applications, if any, stand disposed of.

6. The same procedural disposition applies to the remaining listed matters, which are also remitted to the jurisdictional High Courts after obtaining orders from the Chief Justice of India.

Final Outcome

  • All the listed civil appeals and associated applications are disposed of; the substantive issues are to be reheard by the respective High Courts pursuant to the Supreme Court’s earlier judgments of 10‑Apr‑2026 and 04‑May‑2026.

Topics: Tax Litigation, Court Procedure