Authority: Supreme Court of India

Order Date: 11‑08‑2026

Case Overview

  • Petitioner: Assistant Commissioner of Income Tax Central Circle 5(3)
  • Respondent(s): KISSAN ASMITA AGROTRADE PRIVATE LIMITED & Ors.
  • Application: IA No. 199056/2025 – Miscellaneous Application seeking recall of the order dated 15‑07‑2025 in SLP (C) No. 18459/2025.
  • Counsel for Petitioner: Mr. Devendra Jain, Adv.; Mr. Rajat Mittal, AOR; Mr. Priyanshu, Adv.; Mr. Subham Kumar, Adv.; Mr. Raj Bahadur Yadav, AOR.
  • Counsel for Respondent: Not listed.
  • Legal Basis Cited: The applicant argued that the matter is not covered by the decision in Union of India & Ors. vs. Rajeev Bansal (Civil Appeal No.8629/2024, 2024 (11) Scale 473).

Court Findings & Directions

1. Delay in filing the application was condoned.

2. The Court recognized the application as a request to recall the earlier order dated 15‑07‑2025 in SLP (C) No. 18459/2025.

3. The Court ordered that the order dated 15‑07‑2025 be recalled insofar as SLP (C) No. 18459/2025 is concerned.

4. The SLP (C) No. 18459/2025 is to be restored to its original number on the file.

5. IA No. 199056/2025 is allowed and the Miscellaneous Application is disposed of accordingly.

6. The matter is listed for further hearing on 14‑08‑2026.

Signature & Administrative Details

  • Digitally signed by CHANDRESH on 2026.08.11 at 17:56:44 IST.
  • Additional signatory: POOJA SHARMA, Assistant Registrar‑cum‑PS Court Master (NSH).

Final Outcome

The Supreme Court granted the petitioner's request, recalled the 15‑July‑2025 order, restored the original SLP file number, allowed the miscellaneous application, and scheduled the next hearing for 14‑August‑2026.

Topics: Court Order, Taxation, Legal Recall