Authority: Supreme Court of India

Order Date: 02-09-2026

Case Overview

  • Petition: Principal Commissioner of Income Tax & ANR (Petitioner) vs M/S I.G. Petrochemicals Ltd (Respondent).
  • Origin: Special Leave Petition (Civil) Diary No. 42845/2026, arising from impugned final judgment and order dated 12-11-2025 in ITA No. 79/2025 of the High Court of Karnataka, Bengaluru.
  • Issue: IA No. 246843/2026 seeking condonation of delay in filing.
  • Hearing: Conducted on 02-09-2026 before a bench of Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
  • Counsel: For petitioner – Mr. N. Venakatraman (A.S.G.), Mr. Arijit Prasad (Sr. Adv.), Mr. Harsh Gokhle, Mr. Vaishnav Kirti Singh, Mr. Yogya Rajpurohit, Mr. Sudarshan Lamba (AOR). For respondent – Mr. S. Ganesh (Sr. Adv.), Mr. K. V. Mohan (AOR), Mr. R.K. Raghavan, Mr. K.V. Balakrishnan, Mr. Devesh Kumar.

Order

  • The Court condoned the delay in filing the IA.
  • Directed that a notice be issued to the respondent, M/S I.G. Petrochemicals Ltd.
  • Tagged the order with SLP (C) Diary Nos. 49109 of 2024 and 46065 of 2926.

Final Outcome

  • Delay condonation granted; procedural steps to issue notice to respondent initiated; the matter will continue as per the tagged SLP references.

Topics: Taxation, Court Proceedings