Case Details

  • Case Name: Petition for Special Leave to Appeal (C) No. 29344/2025
  • Parties: Principal Commissioner of Income Tax & Ors (Petitioner) vs M/S P K Agarwala (Respondent)
  • Court/Authority: Supreme Court of India
  • Order/Case No.: Not specified
  • Date of Hearing: 15‑May‑2026
  • Period of dispute: Not specified

Parties Involved

  • Petitioners: Principal Commissioner of Income Tax & Ors; counsel: Mr. S Dwarakanath (ASG), Mr. Abhyudey Kabra, Adv., Mr. Rajat Vaishnaw, Adv., Mr. Mudit Bansal, Adv., Mr. S. Vijay Adithya, Adv., Mr. Sudarshan Lamba, AOR, Mr. Bhakti Vardhan Singh, Adv., Mr. Vivek Gurnani, Adv., Mr. B K Satija, Adv., Mr. Siddharth Yadav, Adv., Miss Madhulika Upadhyay, AOR.
  • Respondent: M/S P K Agarwala; counsel not listed.

Issues / Allegations / Violations

  • The petition challenges the impugned judgment and order dated 17‑Dec‑2024 in WP No. 3522/2024 passed by the High Court of Jharkhand.
  • ASG for Revenue submitted that the present matter does not pertain to issues addressed in earlier orders dated 10‑Apr‑2026 (CA‑4716/2026) and 4‑May‑2026 (CA‑6922/2026).

Findings & Observations

  • The Court accepted the ASG’s submission that the present case is distinct from the matters decided in the referenced earlier orders.

Penalties / Settlements / Directions

  • No monetary penalties or settlements were ordered.

Corrective Actions & Future Obligations

  • The Court directed that the matter be listed (without tagging) after obtaining administrative directions from the Chief Justice of India.

Final Ruling & Enforcement

  • Order issued by the Supreme Court on 2‑Jun‑2026, digitally signed by Registrar‑cum‑PS Assistant Registrar Nitin Talreja, directing the above listing procedure.