SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs COMMISSIONER OF INCOME TAX-III N.D

Supreme Court of IndiaJudgment19 December 2025

About this record

The Supreme Court of India decided this matter on 19 December 2025. Its neutral citation is 2025 INSC 1481. The bench of 2 comprised Justice Ujjal Bhuyan and Justice Manoj Misra.

The disposal recorded by the registry is "Appeal allowed; judgments of lower courts set aside; remand for fresh consideration". The record refers to the Income Tax Act, 1961. 11 statutory provisions are noted on the record.

Court record

Court record details
Court	Supreme Court of India
Record type	Judgment
Neutral citation	2025 INSC 1481
Diary number	Diary No. 5229/2013
Date of decision	19 December 2025
Decision year	2025
Bench	HON'BLE MR. JUSTICE UJJAL BHUYAN HON'BLE MR. JUSTICE MANOJ MISRA
Petitioner	SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO
Respondent	COMMISSIONER OF INCOME TAX-III N.D.
Disposal	Appeal allowed; judgments of lower courts set aside; remand for fresh consideration
Reporting	reportable
Acts	Income Tax Act, 1961
Sections	Section 32(1)(ii) Section 37 Section 143(1) Section 143(2) Section 143(3) Section 271(1)(c) Section 234B Section 115JA Section 10(33) Section 2(11) Section 66E(e)

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Neutral citation: 2025 INSC 1481, which also resolves at https://courtmesh.ai/judgment/citation/2025-insc-1481
Court and date: Supreme Court of India, 19 December 2025
Permanent address of this record: https://courtmesh.ai/judgment/supreme-court/2025/sharp-business-system-thr-finance-director-mr-yoshihisa-mizuno-vs-2025-4777e9

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