Disposed Taxation & Customs Civil Appeal

Principal Commissioner of Income Tax v. M/s Upadhyay Exim Ltd.

Civil Appeal No. 36373/2026 Diary No. 37343/2026 Year 2026
Supreme Court Bench Hon'ble Justice J.K. Maheshwari & Justice Rajesh Bindal
Representation Side Appellant Side
Jurisdiction Supreme Court of India (Apex Court)
Listing / Hearing Date 2026-12-02

Court Order & Disposition Nature

Question of law answered in favour of Assessee; Penalty deleted

Official Advocate-on-Record Representation

Mr. Raghvendra Upadhyay

Supreme Court AOR Code: 4146

Chambers: LGF-110 World Trade Centre Babar Road Delhi - 110001, New Delhi

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