Authority: Supreme Court of India

Order Date: 10-09-2026

Case Overview

  • Parties: Petitioners – M/s Ambery Constructech Company & Others; Respondents – Deputy Commissioner of Income Tax, Central Circle 1, Bathinda & Anr.
  • Origin: Petition arises from the impugned final judgment and order dated 18‑04‑2026 in CRM‑M No. 8916/2023 passed by the High Court of Punjab & Haryana at Chandigarh.
  • Petitioner's Relief Sought: Condonation of delay in refiling the Special Leave Petition (SLP), permission to file additional documents/facts/annexures (IA Nos. 268805/2026, 270696/2026, 268803/2026), and stay of further proceedings under the impugned complaint.
  • Key Submission: Even if the Income Tax Appellate Tribunal’s order was on a point of jurisdiction, paragraph 18 of that order disclosed receipt of Rs.15 crore, though the related expenses were not allowable. Consequently, the petitioners cannot be deemed willful tax evaders or willful defaulters for the purpose of invoking Section 276C of the Income Tax Act, 1961.
  • Court’s Observations: The Court accepted the petitioners’ argument that the disclosed receipt and disallowance of expenses negate the criteria for willful evasion under Section 276C, irrespective of any jurisdictional question.

Final Outcome

1. Delay in refiling the Special Leave Petition is condoned.

2. The Court directs that a notice be issued, returnable within six weeks.

3. In the interim, all further proceedings pursuant to the impugned complaint are stayed.

Topics: Tax Litigation, Corporate Tax Compliance