S. Rajendran vs The Deputy Commissioner Of Income Tax ...

insc-2026-187 Supreme Court of India 24 February 2026 • CIVIL APPEAL NO. 7140 of 2022; CIVIL APPEAL NO. 6971 OF 2025; CIVIL APPEAL NO. 6661 OF 2023; CIVIL APPEAL NO. 6662 OF 2023 • 34 min read
18 cases cited (0 SG, 18 foreign) Cited by 1 case

Practice Areas

Benami Act Benami Act cannot be questioned before authorities under the Insolvency and Bankruptcy Code, 2016 Benami Transactions (Prohibition) Act, 1988 During the administration of the Benami Transactions (Prohibition) Act, 1988 Income Tax Act, 1961 Indian Trusts Act, 1882 Insolvency and Bankruptcy Code, 2016 Prevention of Money Laundering Act, 2002 Prohibition of Benami Property Transactions Act, 1988

Judges (2)

Augustine George Masih Coram Sanjay Karol Delivered

Parties (2)

Deputy Commissioner of Income Tax Respondent S. Rajendran Appellant

Case Significance

S. Rajendran vs The Deputy Commissioner Of Income Tax ... is a Supreme Court of India decision dated February 24, 2026 (citation: insc-2026-187). Multiple appeals concerning income tax assessments and powers of the Deputy Commissioner were resolved by the Supreme Court. The bench comprised Justices Augustine George Masih and Sanjay Karol. The judgment was delivered by Justice Sanjay Karol.

This case has been cited by 1 subsequent judgment. The judgment references 18 case citations.

Summary

Multiple appeals concerning income tax assessments and powers of the Deputy Commissioner were resolved by the Supreme Court.

What was the outcome of S. Rajendran vs The Deputy Commissioner Of Income Tax ...?

Multiple appeals concerning income tax assessments and powers of the Deputy Commissioner were resolved by the Supreme Court.

Statutes Cited

Benami Act
s 24 s 24(1) s 24(3) s 67
Benami Act cannot be questioned before authorities under the Insolvency and Bankruptcy Code, 2016
Benami Transactions (Prohibition) Act, 1988
During the administration of the Benami Transactions (Prohibition) Act, 1988
Income Tax Act, 1961
s 132
Indian Trusts Act, 1882
Insolvency and Bankruptcy Code, 2016
Prevention of Money Laundering Act, 2002
Prohibition of Benami Property Transactions Act, 1988

Cases Cited (18)

IN (18)
(1954) 2 SCC 563 (1977) 1 SCC 750 (1979) 3 SCC 347 (1981) 1 SCC 315 (1981) 2 SCC 121 (1999) 7 SCC 76 (2001) 3 SCC 71 (2008) 8 SCC 148 (2014) 8 SCC 319 (2018) 1 SCC 407 (2019) 4 SCC 17 (2020) 13 SCC 308 (2021) 15 SCC 730 (2021) 7 SCC 209 (2022) 6 SCC 496 (2022) 8 SCC 516 2026 INSC 153 2026 INSC 187

Cited By (1)

insc-2026-187
S. Rajendran vs The Deputy Commissioner Of Income Tax ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2026-187)