Authority: Supreme Court of India (Bench: Justice Pamidighantam, Justice Sri Narasimha, Justice Alok Aradhe)

Order Date: 29-09-2026

Case Overview

  • Petition: Special Leave Petition (Civil) No. 34783/2026, arising from impugned final judgment and order dated 26-11-2025 in ITAL No. 37309/2024 passed by the High Court of Bombay.
  • Petitioner: Principal Commissioner of Income Tax 4.
  • Respondent: Helios Exports Limited.
  • Relief sought: Condonation of delay in filing Income Tax Assessment applications IA No. 282598/2026 and IA No. 294486/2026.
  • Counsel for petitioner included Additional Solicitor General S. Dwarkanath and other advocates; no counsel listed for respondent.
  • The Court heard arguments on 29-09-2026.

Final Outcome

  • The Court condoned the delay in filing the assessment applications.
  • It declined to interfere with the High Court’s order.
  • The Special Leave Petition was dismissed.
  • Any pending applications, if any, were ordered disposed of.

Topics: Tax Litigation; Supreme Court Order