Case Details

  • Case Name: Petition for Special Leave to Appeal (C) No. 17606/2026
  • Parties: M/s Shree Filling Station (Petitioner) vs. Principal Commissioner of Income Tax-1 Lucknow & Anr. (Respondent)
  • Court: Supreme Court of India
  • Date of Order: 23 May 2026 (hearing on 22 May 2026)
  • Reference: Impugned High Court judgment dated 31 March 2026 (WT No. 123/2026)

Parties Involved

  • Petitioner: M/s Shree Filling Station
  • Respondent: Principal Commissioner of Income Tax-1 Lucknow & Anr.
  • Petitioner Counsel: Aarohi Bhalla, Sr. Adv.; Aadhar Nautiyal, AOR; Dipansh Mishra, Adv.; Umakant Mishra, Adv.; Nidhi Ahlawat, Adv.
  • Respondent Counsel: Not listed
  • Bench: Hon’ble Mr. Justice Sanjay Kumar, Hon’ble Mr. Justice K. Vinod Chandran

Issues / Allegations / Violations

  • Petition sought exemption from filing copy of the impugned judgment and order (C/C) and from filing O.T. with the tax authorities.

Findings & Observations

  • The Court observed that there was no good ground or reason to interfere with the High Court’s order dated 31 March 2026.
  • No legal error or substantive issue was identified warranting Supreme Court intervention.

Penalties / Settlements / Directions

  • No monetary penalties or settlements were imposed.

Corrective Actions & Future Obligations

  • No specific corrective actions were directed.

Final Ruling & Enforcement

  • The Special Leave Petition is dismissed.
  • Any pending applications, if any, are ordered disposed of.