Authority: Supreme Court of India
Order Date: 20 July 2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 74560/2025 filed by the Commissioner of Income Tax (Exemptions), Chandigarh against M/s Chandigarh Golf Club.
- The petition seeks condonation of delay in filing Income Tax Assessment (IA) No. 196897/2026 and condonation of delay in refiling/curing defects in IA No. 196898/2026.
- The petitioner also relies on a pending Special Leave Petition (C) Diary No. 58392/2025 challenging the High Court of Punjab & Haryana judgment dated 12‑08‑2024 in ITA No. 258/2016.
- The matter was heard before a two‑judge bench comprising Hon’ble Mr. Justice Manoj Misra and Hon’ble Mr. Justice Vijay Bishnoi on 20‑07‑2026. Counsel for the petitioner included Mr. S Dwarakanath (A.S.G.), Mr. Sudarshan Lamba (AOR), and several advocates.
Final Outcome
- The Court noted the pending SLP (C) No. 58392/2025 and directed that the present petition for condonation of delay be returned to the parties within six weeks for further compliance.
Topics: Tax Litigation, Court Procedure