Authority: Supreme Court of India (Registrar Ms. Gracy L. Bawitung)
Order Date: 23-06-2026
Case Overview
- Petitioner: Office of the Income Tax Officer Ward 1 Nirmal & Ors.
- Respondent: Primary Agriculture Co‑operative Society Limited.
- Multiple Special Leave Petitions (Civil) and Income Tax Assessments (IA 96151/2026, IA 91253/2026) are involved, identified by diary numbers 38309, 54683, 60044, 61851, 62314, 62322, 63955, 34863, 4940/2025.
- Core issues: filing of spare copies, service of notice, and filing of fresh particulars against the sole respondent.
Directions
- SLP(C) Diary Nos. 38309, 62314, 62322, 63955/2025: petitioner must file fresh particulars against the sole respondent on or before 07‑07‑2026 (last opportunity). Upon filing, notice to be issued immediately and matters to be listed again on 07‑08‑2026. In case of default, matters will be listed before the Hon'ble Judge‑in‑Chambers for further directions.
- SLP(C) Diary Nos. 54683 and 60044/2025: delay in filing spare copies is condoned; notice to be issued immediately; matters to be listed again on 07‑08‑2026.
- SLP(C) Diary No. 61851/2025: sole respondent refused to accept notice; service deemed complete; matter to be listed before the Hon'ble Court.
- SLP(C) Nos. 4940/2026 and 34863/2025: service is complete on sole respondent but no appearance; matters to be listed before the Hon'ble Court.
Final Outcome
- The Court has set definitive deadlines for filing fresh particulars and has condoned procedural delays, directing immediate issuance of notice and scheduling of further hearings on 07‑08‑2026, with provisions for default handling.
Topics: Court Procedure, Tax Litigation, Service of Notice