Authority: Supreme Court of India
Order Date: 01-09-2026
Case Overview
- Parties: Income Tax Officer, Ward 13 (3) Delhi (Petitioner) vs Jay Shiva Earthmovers and Construction Private Limited (Respondent).
- Origin: The petition arises from an impugned final judgment and order dated 03-12-2024 in WPC No. 16641/2024 passed by the High Court of Delhi.
- Condonation Applications: IA No. 236776/2026, IA No. 245687/2026, IA No. 248744/2026, IA No. 250502/2026 seeking condonation of delay in filing.
- Hearing Details: Heard on 01-09-2026 before Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran. Counsel for petitioner: Mr. N Venkatraman, A.S.G.; Mr. Dwarkanath, A.S.G.; Mr. Sudarshan Lamba, AOR. Counsel for respondent: Mr. Sushil Raaja, Adv.; Mr. Mukesh Kumar Singh, Adv.; Mr. Shashank Bajpai, Adv.
Final Outcome
- The Court observed an inordinate delay in filing the Special Leave Petitions and found no satisfactory explanation from the petitioner.
- It held that there was no substantive ground to interfere with the High Court’s order.
- Accordingly, the Special Leave Petitions were dismissed on the ground of delay, and any pending applications were disposed of.
Topics: Tax Litigation; Supreme Court Order