Authority: Supreme Court of India

Order Date: 24-08-2026

Case Overview

  • Petitioner: Assistant Commissioner of Income Tax Central (Circle 2(1)).
  • Respondent: Chiripal Poly Films Ltd.
  • The Special Leave Petition (Civil) Diary No.41410/2026 arises from the impugned final judgment and order dated 07-01-2026 of the High Court of Gujarat at Ahmedabad in SCA No.16723/2025.
  • The petitioner seeks condonation of delay in filing the SLP (IA No.242140/2026).
  • Counsel for the petitioner were Mr. Raghavendra P Shankar, A.S.G.; Mr. Sudarshan Lamba, AOR; Ms. Pallavi Mishra; Adv. Vidushi Pandey; Adv. Vidya Vijaysinh Pawar.
  • The matter was heard before Justices J.B. Pardiwala and K. Vinod Chandran.

Final Outcome

  • The Court issued an order tagging the proceedings with Diary No.32584/2026; further substantive directions were not disclosed in the record.

Topics: Tax Litigation, Supreme Court