Supreme Court Dismisses Patel HUF Tax Appeal

Authority: Supreme Court of India

Order Date: 12-08-2026

Case Overview

• Petition for Special Leave to Appeal (C) No.26974/2026 filed by Virendra Naginbhai Patel (HUF) against Income Tax Officer Ward 1(2)(5).
• The petition arose from an impugned final judgment and order dated 30-06-2026 in SCA No. 20401/2019 passed by the High Court of Gujarat at Ahmedabad.
• Hearing took place on 12-08-2026 before a two‑judge bench comprising Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
• Counsel for the petitioner: Senior Advocate Mr. R. K. Patel, AOR Mr. Malak Manish Bhatt, Advocate Mr. Darshan Patel, Advocate Ms. Sukanya Joshi. No counsel listed for the respondent.

Final Outcome

1. The Court, after reviewing the materials, found no good ground to interfere with the High Court's order.

2. The Special Leave Petition is dismissed.

3. Any pending applications, if any, are also disposed of.

Topics: Tax Litigation, Supreme Court Decision