HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Deputy Commissioner of Income Tax Central Circle 4 Jaipur & Anr. v. Sanjeev Kumar Jain (with connected petition)
SLP (Civil) Diary No. 38943 of 2026 / SLP (Civil) Diary No. 41372 of 2026
Common order dated 16 October 2026; Diary Nos. 38943/2026 and 41372/2026 ·
Income-tax litigation: distinction between filing delay and refiling delay; no substantive tax section specified in this SC order
Sources & disclosures includedDownload original judgment / order
2-judge bench · Manoj Misra J. · Nongmeikapam Kotiswar Singh J.
01 · Facts of the case
Two Revenue SLPs, Diary Nos. 38943/2026 and 41372/2026, came before the Court with delay applications. The leading caption challenges the Rajasthan High Court’s order dated 30 January 2025 in D.B.C.W.P. 18942/2024.
Source: Primary order: Caption and connected-docket list; PDF page 1
02 · Discussion by the Hon’ble Court
The Court condoned refiling delay. It separately noted filing delays of 427 and 433 days respectively and found no satisfactory explanation for them.
Source: Primary order: Operative paragraphs 1–3; PDF pages 1–2
03 · Judicial decision
Both SLPs were dismissed on the ground of delay, and pending applications were disposed of.
04 · Outcome / in whose favour
Respondents as to dismissal on limitation. The order states no conclusion on the underlying tax controversy.
Source: Primary order: Operative paragraphs 2–5; PDF pages 1–2
05 · AKHB REVIEW POINT
Maintain separate calculations and explanations for initial filing delay and later refiling defects. Do not treat condonation of one as condonation of the other, or the procedural dismissal as a tax-merits precedent.
Source: Primary order: Operative paragraphs 1–5; PDF pages 1–2
Source & verification
Download original judgment / order · Open cited source rendition
Both pages of the official common record were read, including both diary numbers. The leading petition identifies the Rajasthan High Court order dated 30 January 2025 in D.B. Civil Writ Petition 18942/2024. The order date is 16 October 2026; the digital signature is dated 17 October.
Statutory scope
Income-tax proceedings under the identified statutory setting. This note does not establish equivalence under the Income-tax Act, 2025, or comprehensive later-treatment/current-law clearance.
Later treatment
Source checked 2026-10-22. Subsequent treatment and current-law applicability have not been comprehensively checked.
Page references identify the supplied PDF; paragraph references identify the judgment unless stated otherwise.
AI disclosure & professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.