Authority: Supreme Court of India
Order Date: 25-09-2026
Case Overview
- Petition filed by the Commissioner of Income Tax (TDS) seeking condonation of delay in filing a Special Leave Petition against M/S Santur Builders Pvt. Ltd.; the petition arose from an impugned final judgment and order dated 19-03-2025 in ITA No. 252/2024 passed by the High Court of Delhi.
- The petitioner alleged a delay of 328 days in filing the SL Petition and requested the Court’s permission to condone this delay.
- Counsel for the petitioner included Mr. N Venkatraman, A.S.G.(N/P), Mr. Sudarshan Lamba, AOR, among others; the bench comprised Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
Final Outcome
- The Court held that the reasons for the 328‑day delay were neither satisfactory nor sufficient in law; consequently, the application for condonation of delay was dismissed.
- The Special Leave Petition was also dismissed in its entirety.
- Any pending applications, if any, were ordered to stand disposed of.
- The order was digitally signed by Radha Sharma, Registrar‑cum‑PS Court Master (NSH) on 25-09-2026 at 16:26:56 IST.
Topics: Court Procedure, Tax Litigation