Authority: Supreme Court of India
Order Date: 22-07-2026
Case Overview
- Petition for Special Leave to Appeal (C) No(s). 32792/2025 filed by Assistant Commissioner of Income Tax & Ors. against Smaaash Entertainment Private Limited, arising from the impugned final judgment and order dated 14‑07‑2025 in WP No. 3272/2024 of the High Court of Judicature at Bombay.
- The petitions seek:
- Condonation of delay in filing Income‑Tax Assessment (IA) No. 320656/2025 and IA No. 322785/2025.
- Exemption from filing of O.T. for IA No. 320655/2025 and IA No. 322786/2025.
- These reliefs are sought under Diary Nos. 64109/2025 (IX‑A) and 64107/2025 (IX‑A) respectively.
- Counsel for the petitioners included Miss Madhulika Upadhyay (AOR), Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Venkataraman Chandrashekhara Bharathi, Adv., Mr. Udai Khanna, Adv., Ms. Aarushi Singh, Adv., and Mrs. Sunita Sharma, Adv.
- Counsel for the respondent comprised Mr. Neeraj Kishan Kaul, Sr. Adv., Mr. Dharan Gandhi, Adv., Mr. Rajat Mittal (AOR), Mr. Madhav Kanoria, Adv., Ms. Srideepa Bhattacharyya, Adv., Ms. Aparajita Choubey, Adv., Mr. Subham Kumar, Adv., Mr. Priyanshu, Adv., and Mr. Raghav Agarwal, Adv.
- The matter was heard before Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Vijay Bishnoi.
Final Outcome
- The Court ordered that the petitions be listed for further hearing on 02‑09‑2026.
Topics: Tax Appeal, Legal Proceedings