ACIT Vs Dignesh Pramukhlal Patel (Supreme Court of India)
Summary: The Supreme Court of India, in Assistant Commissioner of Income Tax Vs Dignesh Pramukhlal Patel, Special Leave Petition (Civil) Diary No. 53795/2026, passed an order on 8 October 2026 declining to interfere with the judgment of the Gujarat High Court dated 10 March 2026 in Special Civil Application No. 8645/2022. The matter was heard by a Division Bench comprising Justice Manoj Misra and Justice Vijay Bishnoi. The Income Tax Department had approached the Supreme Court challenging the High Court’s judgment through a special leave petition.
The proceedings included an application for condonation of delay in filing the petition, numbered IA No. 279056/2026. The Supreme Court first condoned the delay, thereby permitting consideration of the petition notwithstanding its delayed filing. However, after hearing counsel for the petitioner, the Court concluded that there was no good ground to interfere with the Gujarat High Court’s judgment while exercising its discretionary jurisdiction under Article 136 of the Constitution of India.
Accordingly, the Supreme Court dismissed the special leave petition and disposed of any pending applications. The order does not set out the underlying income-tax controversy, the grounds decided by the Gujarat High Court, or any independent analysis of the merits. Therefore, the Supreme Court’s dismissal establishes that it declined to exercise its special leave jurisdiction in this case; the short order should not be treated as an express affirmation of every finding or reason in the High Court judgment.
Read HC Judgment in this case: Dignesh Pramukhlal Patel Vs ACIT (Gujarat High Court); R/Special Civil Application No. 8645 of 2022; 10/03/2026; 2018-19
FULL TEXT OF THE ORDER OF SUPREME COURT OF INDIA
1. Delay condoned.
2. We do not find a good ground to interfere with the impugned order/judgment in exercise of our jurisdiction under Article 136 of the Constitution of India. Accordingly, the special leave petition stands dismissed.
3. Pending application(s), if any, shall stand disposed of.
