Authority: Supreme Court of India
Order Date: 03-09-2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 31025/2026 filed by PR Commissioner of Income Tax (C) against respondent Praveen Sawhney, arising from the impugned final judgment and order dated 13-05-2025 in ITA No. 791/2023 passed by the High Court of Delhi.
- The petitioner sought condonation of delay in filing IA No. 253768/2026 and IA No. 253769/2026 (refiling/curing defects).
- The bench hearing the matter comprised Justice K.V. Viswanathan and Justice Arun Palli.
Final Outcome
- The Court condoned the delay in filing the aforementioned IAs.
- Directed that a notice be issued to the respondent.
- Ordered the matter to be tagged with SLP (Civil) Diary No. 14609/2026 and connected matters.
- The order was recorded by Deputy Registrar Court Master Anita Malhotra and Manoj Kumar.
Topics: Tax Litigation, Procedural Order