Authority: Supreme Court of India

Order Date: 18-09-2026

Case Overview

  • Petitioner: M/s. Himatsingka Seide Limited, a corporate entity.
  • Respondent: Principal Commissioner of Income Tax Central 2.
  • The petition arose from an impugned final judgment and order dated 30‑April‑2026 passed by the Calcutta High Court in GA No.1/2025.
  • The petitioner sought Special Leave to appeal the High Court order and filed the petition after the prescribed period, leading to a condonation of delay application (IA No. 273038/2026).

Final Outcome

  • The Supreme Court, after hearing counsel, condoned the delay in filing the petition.
  • The Court found no substantive ground to interfere with the High Court’s order and dismissed the Special Leave Petition.
  • All pending applications, if any, were ordered disposed of.

Topics: Tax Litigation, Supreme Court Order