Income Tax Commissioner Secures Delay Condonation, SLP Dismissed

Authority: Supreme Court of India

Order Date: 08-10-2026

Case Overview

• Petitioners: PR. Commissioner of Income Tax Central (Petitioner) vs. Citron Infraprojects Limited (Respondent).
• Origin: The petition arose from an impugned final judgment and order dated 26‑11‑2025 in ITA No. 769/2025 passed by the High Court of Judicature at Bombay.
• Applications: Interlocutory Applications IA No. 290419/2026 and IA No. 297981/2026 seeking condonation of delay in filing were filed alongside the Special Leave Petition (Civil) Diary No. 52383/2026.
• Hearing: The matters were called for hearing on 06‑10‑2026 before a bench comprising Hon'ble Mr. Justice Pamidighantam, Hon'ble Mr. Justice Sri Narasimha, and Hon'ble Mr. Justice Alok Aradhe.
• Counsel: Petitioner's counsel included Mr. S Dwarakanath, A.S.G., Mr. Sudarshan Lamba, AOR, Mr. Ishaan Sharma, Adv. Ms. Disha Thakkar, Adv., Mr. Harsh Nithin Gokhle, Adv., Mr. Shantanu Awasthi, Adv., and Mr. Shubham Singh, Adv.

Final Outcome

1. The Court condoned the delay in filing the interlocutory applications IA No. 290419/2026 and IA No. 297981/2026.

2. The Court expressed that it is not inclined to interfere with the impugned High Court order(s) under its jurisdiction under Article 136 of the Constitution.

3. Consequently, the Special Leave Petitions were dismissed, and any accompanying interlocutory applications, if any, were disposed of.

Topics: Tax Litigation, Supreme Court Orders