Authority: Supreme Court of India
Order Date: 01-09-2026 (order signed); hearing date 31-08-2026
Case Overview
- Petitioner: Assistant Commissioner of Income Tax (IA No. 250914/2026) seeking condonation of delay in filing.
- Respondent: Ernst & Young LLP (Assessee).
- Origin: Special Leave Petition (Civil) Diary No. 47762/2026 arising from the impugned final judgment and order dated 14-01-2026 in W.P.(C) No. 16158/2025 of the Delhi High Court.
- Hearing: Conducted on 31-08-2026 before Hon'ble Justices J.B. Pardiwala and K. Vinod Chandran. Counsel for petitioner: Additional Solicitor General Raghavendra P. Shankar (A.S.G.) with AOR Sudarshan Lamba and Rajat Vaishnaw. Counsel for respondent: Kamal Sawhney (Adv.) with AOR Arun Bhadauria and Deepak Thackur.
- Petition Status: Respondent counsel indicated the petition had become infructuous.
Final Outcome
- The Court held the petition infructuous and condoned the delay in filing the application.
- The Court directed that a notice be issued, returnable within four weeks from the date of the order.
- The order was digitally signed by Registrar‑cum‑PS Court Master Jayant Kumar Arora on 01-09-2026 at 18:08:33 IST.
Topics: Legal Procedure, Tax Litigation, Professional Services