Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 16-09-2026 (date of hearing and order issuance)
Case Overview
- Parties: Income Tax Officer & Ors. (Appellant) vs. Balaji Property (Respondent).
- Civil Appeal No.: of 2026 (arising out of SLP (Civil) No. of 2026), Diary No. 50977/2026.
- Special Leave Petition (SLP) Diary No.: 50977/2026, arising from impugned judgment and order dated 20-03-2025 in DBCWP No. 13568/2022 of the Rajasthan High Court, Jodhpur.
- Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Rahul Arya, Adv.; Mr. Shubhankar Singh, Adv.; Mr. S Vijay Adithya, Adv.; Mr. Pradyumna Tyagi, Adv.
- Counsel for Respondent: Not listed.
- Bench: CJI Surya Kant, Justice Joymalya Bagchi, Justice V. Mohana.
- Prior Supreme Court Orders Referenced: Order dated 10.04.2026 in C.A. No. 4716/2026 and connected matters; Order dated 04.05.2026 in C.A. No. 6922/2026 and connected matters.
Order Details
1. Delay in filing is condoned.
2. Leave is granted.
3. The appeal is disposed of in the same terms as the earlier cited Supreme Court orders (10.04.2026 and 04.05.2026).
4. The matter is remitted to the jurisdictional High Court to be decided in light of the above‑cited orders.
5. All pending applications, if any, are also disposed of.
Final Outcome
- The Supreme Court has formally condoned the procedural delay, granted leave to the appellant, and disposed of the appeal consistent with its earlier judgments, directing that the case be returned to the Rajasthan High Court for further determination. All ancillary applications are likewise closed.
Topics: Court Order, Tax Litigation, Appeal Disposal