Income Tax Commissioner Secures Petition Amendment in SC

Authority: Supreme Court of India

Order Date: 23-09-2026

Case Overview

• Petition: Special Leave Petition (Civil) No. 8104/2026, arising from impugned final judgment and order dated 05‑02‑2025 in ITXA No. 2134/2018 of the Bombay High Court.
• Parties: Principal Commissioner of Income Tax 23 Mumbai (Petitioner) versus KAG Loan Trust (Respondent).
• Related applications: IA No. 277776/2026 (amendment of the petition) and IA No. 55470/2026 (condonation of delay in filing).
• Bench: Hon’ble Mr. Justice Manoj Misra and Hon’ble Mr. Justice Vijay Bishnoi.
• Hearing date: 23‑09‑2026.

Final Outcome

1. IA No. 277776/2026 for amendment of the petition is allowed.

2. Parties directed to make the necessary amendments within ten days of the order.

3. The Court directed issuance of notice on the delay‑condonation application as well as on the Special Leave Petition.

4. The matter is to be tagged with C.A. No.14783/2025.

5. The order was digitally signed by Registrar‑cum‑PS Branch Officer Kavita Pahuja on 24‑09‑2026; the signature was noted as not verified.

Topics: Tax Litigation, Procedural Order