Authority: Supreme Court of India
Order Date: 27-07-2026
Case Overview
- Petitioner: Commissioner of Income Tax, Ajmer
- Respondent: Ajmer Vidyut Vitaran Nigam Limited (state‑owned power distribution company)
- Petitions involved: SLP(C) No.31179/2018 (arising from High Court judgment dated 03‑04‑2018 in DBITA No.27/2018); SLP(C) Nos.1118/2019, 17580/2022, 18703/2022, 19964/2022, 20474/2022; Diary No.32432/2022 (condonation of delay in filing IA No.174783/2022).
- Background: The High Court had relied on the Gujarat High Court judgment in C.I.T. Vs. Indian Petrochemicals Corporation Ltd. (2016) and on the Supreme Court’s own 2023 decision in Deputy Commissioner of Income Tax, Thiruvananthapuram Vs. Kerala State Electricity Board (2023) which dismissed earlier SLPs.
- Legal Reasoning: The Court observed that the issues raised in the present petitions were already decided (res integra) by the earlier judgments, rendering the current petitions moot.
- Pending Applications: Any pending applications in the matter were ordered to stand disposed.
Final Outcome
- SLP(C) Nos.31179/2018 and 1118/2019 were dismissed.
- IA No.174783/2022 was allowed.
- In view of the dismissal of the earlier petitions, SLP(C) Nos.17580/2022, 18703/2022, 19964/2022, and 20474/2022 were also dismissed.
- All pending applications, if any, were ordered to be disposed of.
Topics: Tax Litigation, Power Sector