Authority: Supreme Court of India

Order Date: 11-08-2026

Case Overview

  • Petitioner: Commissioner of Income Tax 4
  • Respondent: Pooja Paper Trading Co. Pvt. Ltd.
  • Petition: Special Leave to Appeal (C) No.21423/2026, arising from the impugned final judgment and order dated 05-02-2026 in ITA No.2563/2018 passed by the High Court of Judicature at Bombay.
  • Interlocutory Applications: IA No.176804/2026, IA No.181816/2026, IA No.191013/2026 – each seeking condonation of delay in filing.
  • Hearing Date: 11-08-2026 before Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Ms. Swayamprabha Saraswati, Adv.; Mr. Pradeep Kumar Jha, Adv.; Mrs. Sushma Verma, Adv.
  • Counsel for Respondent: Mr. Karanjot Singh Khurana, Adv.; Ms. Anuradha Dutt, Adv.; Ms. Sherry Goyal, Adv.; Ms. Viyushti Rawat, Adv.; Mr. Shubham Gupta, Adv.; Ms. B. Vijayalakshmi Menon, AOR.

Observations & Reasoning

  • The Court examined the reasons for delay in filing the three interlocutory applications and found them satisfactory for condonation.
  • The Court considered the merits of granting special leave to appeal against the Bombay High Court’s order dated 05‑02‑2026.
  • No substantive discussion on the tax issues themselves was recorded; the focus was procedural.

Order

1. Delay in filing the three interlocutory applications is condoned.

2. Special leave to appeal is granted.

3. The matter is to be tagged with Civil Appeal No.14783/2025.

Final Outcome

The Supreme Court condoned the procedural delays, granted the petitioner special leave to appeal the High Court’s decision, and linked the case with an existing civil appeal (No.14783/2025) for coordinated adjudication.

Topics: Tax Litigation, Special Leave to Appeal