Case Name: Special Leave Petition (Civil) Diary No. 24318/2026
Parties: Principal Commissioner of Income Tax & ANR (Petitioner) vs M/s Goldman Sachs Service Pvt Ltd (Respondent)
Court/Authority: Supreme Court of India
Date of Hearing: 25‑05‑2026
Related High Court Order: Impugned final judgment and order dated 29‑Oct‑2025 in ITA No. 122/2024
Connected SLP (C) Diary No.: 38694/2024
Parties Involved
Petitioners: Principal Commissioner of Income Tax & ANR
Respondent: M/s Goldman Sachs Service Pvt Ltd
Counsel for Petitioners: Mr. Raghavendra P Shankar (A.S.G), Mr. Sudarshan Lamba (AOR), Mr. Pallavi Mishra, Adv., Mr. Madhav Sinhal, Adv., Mr. Gaurav Arya, Adv., Mr. Krishna Kant Dubey, Adv., Mr. Satya Prakash, Adv., Mr. Vivek Gupta, Adv., Mr. Sudhakar Dwivedi, Adv.
Counsel for Respondent: (Not listed)
Bench: Hon’ble Mr. Justice J.B. Pardiwala, Hon’ble Mr. Justice K.V. Viswanathan
Issues / Allegations / Violations
Petition seeks condonation of delay in filing multiple Income Tax Assessment (IA) applications: IA No. 139420/2026, IA No. 142888/2026, IA No. 143629/2026, IA No. 147138/2026, IA No. 158314/2026, etc.
The connected matter was previously disposed on the ground of “low tax effect” by an order dated 24‑Sep‑2024.
Petitioners request recall of the 24‑Sep‑2024 order to revive the matter for comprehensive hearing.
Findings & Observations
The Court observed that the questions of law in the present petitions are identical to those in SLP (C) Diary No. 38694/2024 and therefore should be heard together.
The earlier disposal on “low tax effect” is deemed insufficient for final resolution of the pending IA condonation applications.
Penalties / Settlements / Directions
No monetary penalties or settlements were imposed in this procedural order.
Corrective Actions & Future Obligations
The Court directed that appropriate steps be taken at the earliest to recall the 24‑Sep‑2024 order.
The matter is to be revived and heard together with SLP (C) Diary No. 38694/2024.
The hearing is to be scheduled after partial court working days.
Final Ruling & Enforcement
Order issued by the Supreme Court to consolidate the petitions, recall the earlier order, and set a future hearing date post partial court working days.
