Authority: Supreme Court of India

Order Date: 03-09-2026

Case Overview

  • Petitioner: Deputy Commissioner of Income Tax; Respondent: Trans World International LLC.
  • Petition (Special Leave Petition (C) No.25298/2025) challenges the final judgment and order dated 14-08-2024 in WP(C) No.12110/2022 of the Delhi High Court.
  • The petition seeks condonation of delay in filing (IA No.32749/2026) and condonation of delay in refiling/curing defects (IA No.32750/2026).
  • Counsel for petitioner included Adv. Karan Lahiri, Sr. Adv. Raghavendra P Shankar (A.S.G.), Adv. Sudarshan Lamba (AOR), Adv. Pallavi Mishra, Adv. Neelakshi Bhadauria, Adv. Chandra Kant Sharma, Adv. Medha Pushkarna.
  • Counsel for respondent comprised Dr. Shashwat Bajpai, Adv., Rohit Amit Sthalekar (AOR), Siddhant Singh, Adv.
  • Hearing held on 03-09-2026 before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana.

Final Outcome

  • The Court ordered that the matter be listed before an appropriate bench after obtaining necessary directions from the Hon'ble Chief Justice of India. No substantive ruling on the condonation applications was delivered.

Topics: Tax Litigation, Supreme Court Procedure