Case Details

  • Case Name: Petition(s) for Special Leave to Appeal (C) No(s). 1532/2026
  • Parties: WOODLAND (AERO CLUB) PRIVATE LIMITED (Director) – Petitioner; ASSISTANT COMMISSIONER OF INCOME TAX – Respondent
  • Court/Authority: Supreme Court of India
  • Order/Proceeding No.: Not specified (hearing on 15-05-2026)
  • Date of Hearing: 15-05-2026
  • Underlying Dispute: Impugned judgment and order dated 08-09-2025 in ITA No. 267/2023 passed by the High Court of Delhi
  • Period of Violation/Dispute: Not expressly stated

Parties Involved

  • Petitioner: Director of WOODLAND (AERO CLUB) PRIVATE LIMITED (name not disclosed)
  • Respondent: Assistant Commissioner of Income Tax
  • Counsel for Petitioner: Mr. S Ganesh, Sr. Adv.; Mr. Diggaj Pathak, AOR; Mr. Anukalp Jain, Adv.; Mr. Abhijit Mittal, Adv.; Ms. Shweta Sharma, Adv.; Ms. Nishtha Nanda, Adv.; Ms. Shaivya Singh, Adv.; Ms. Trishita Bera, Adv.; Ms. Vaibhavi Pathak, Adv.
  • Counsel for Respondent (Revenue): Mr. S Dwarakanath, A.S.G.; Mr. Arijit Prasad, Sr. Adv.; Mr. Abhyudey Kabra, Adv.; Mr. Rajat Vaishnaw, Adv.; Mr. Mudit Bansal, Adv.; Mr. S. Vijay Adithya, Adv.; Mr. Deepak Kumar, Adv.; Ms. Ankita Singh, Adv.; Mr. Sudarshan Lamba, AOR; Ms. Madhulika Upadhyay, AOR; Mr. Alankar Gupta, Adv.; Mr. Shashank Bajpai, Adv.
  • Registrar: NITIN TALREJA (Assistant Registrar), PREETHI DILEEP KUMAR (Assistant Registrar)

Issues / Allegations / Violations

  • The petition challenges the Delhi High Court’s judgment and order dated 08‑09‑2025 in ITA No. 267/2023 concerning tax matters affecting the petitioner.
  • The Assistant Solicitor General (ASG) for the Revenue contended that the present matter does not relate to issues addressed in two earlier orders: one dated 10.04.2026 in C.A. No. 4716/2026 and another dated 04.05.2026 in C.A. No. 6922/2026.

Findings & Observations

  • The Court recorded the ASG’s submission that the present petition is unrelated to the matters of the aforementioned orders.
  • No substantive legal reasoning or determination on the merits of the tax dispute was provided in the order.

Penalties / Settlements / Directions

  • No monetary penalties, settlements, or enforcement actions were imposed in this order.

Corrective Actions & Future Obligations

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

Final Ruling & Enforcement

  • Order dated 02‑06‑2026 (digitally signed by NITIN TALREJA) directs the Registrar to list the case post‑CJI directions.
  • No further orders or directives affecting the parties’ obligations were issued at this stage.