IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.____________/2026 [@ SPECIAL LEAVE PETITION (CIVIL) No.________/2026]

[@ Diary No(s). 68186/2025]

PRINCIPAL COMMISSIONER OF INCOME TAX 1 INDORE & ORS. Appellant(s)

VERSUS AMIT SHARMA Respondent(s)

WITH CIVIL APPEAL NO.____________/2026 [@ SPECIAL LEAVE PETITION (CIVIL) No.________/2026]

@ Diary No(s). 1022/2026 WITH CIVIL APPEAL NO.____________/2026 [@ SPECIAL LEAVE PETITION (CIVIL) No.________/2026]

@ Diary No(s). 1546/2026

O R D E R

1. Delay condoned.

2. Leave granted.

3. These three appeals arise from three writ petitions filed before the Madhya Pradesh High Court, Date: 2026.03.118 1 The High Court at Indore by three separate petitioners. Writ Petition No.15169 of 2024 was filed by Sequel Logistics Private Limited; Writ Signature Not VePrifieedtition No.6850 of 2024 was filed by Amit Sharma and Writ KAVITA PAHUJA Reason:

Petition No.6810 of 2024 was filed by Arihant Jewelers.

4. By the impugned order dated 18.08.2025, all three writ petitions were allowed by the High Court with a direction to the Deputy Commissioner of Income Tax, Central - 2 (Centralized) to release the seized articles (i.e., jewelry consignments)