Case name: Petition(s) for Special Leave to Appeal (C) No(s).21347/2025 (arising out of impugned final judgment dated 18-10-2024 in CWP No.28058/2024).
Petition numbers: 21347/2025, with related SLP(C) Nos. 31040/2025 and 31041/2025.
Court/Authority: Supreme Court of India.
Date of hearing: 15‑05‑2026.
Order date (digital signature): 02‑06‑2026 12:32:40 IST.
Period of dispute/violation: Not specified in the order.
Parties Involved
Petitioners: Chief Commissioner of Income Tax, Amritsar & Ors.
Respondent: Usha Yarns Limited.
Counsel for Petitioners: Mr. Raghavendra P. Shankar, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Karan Lahiri, Adv.; Mr. Bhuvan Kapoor, Adv.; Mr. Digvijay Dam, Adv.
Bench: Hon'ble Chief Justice and Hon'ble Justice Joymalya Bagchi.
Issues / Allegations / Violations
The petitions sought exemption from filing a copy of the impugned judgment and challenged the High Court of Punjab & Haryana’s final judgment and order dated 18‑10‑2024 in CWP No.28058/2024.
Specific allegations or detailed grounds of the challenge are not enumerated in the Supreme Court order.
Findings & Observations
The Court observed that the matters are already covered by its earlier orders dated 10‑04‑2026 (C.A. No.4716/2026) and 04‑05‑2026 (C.A. No.6922/2026) along with connected matters.
Accordingly, the petitions are to be disposed of in the same terms as those earlier orders.
Penalties / Settlements / Directions
No monetary penalties, settlements, or financial directions were mentioned in the order.
Corrective Actions & Future Obligations
The matters are remitted to the High Court to be decided accordingly.
All pending applications, if any, also stand disposed of.
Final Ruling & Enforcement
The Supreme Court disposed of the petitions in the same terms as its earlier orders and remitted the matters to the High Court for further determination.
The order was signed by the Assistant Registrar-cum-PS, Arjun Bisht, on 02‑06‑2026.
