Authority: Supreme Court of India

Order Date: 19-08-2026

Case Overview

  • Petitioners: Office of the Income Tax Officer, Ward 12(1), New Delhi & Anr.
  • Respondent: Incredible Unique Buildcon Private Limited.
  • Origin: Arising from impugned final judgment and order dated 19-01-2026 in W.P.(C) No. 9297/2023 of the Delhi High Court.
  • Applications: IA No. 231522/2026 (condonation of delay in filing), IA No. 231524/2026 (condonation of delay in refiling/curing defects), IA No. 232824/2026 (condonation of delay in filing), all linked to Diary No. 44086/2026 (XIV).
  • Hearing date: 17-08-2026 before a bench of Justices Pamidighantam, Narasimha and Alok Aradhe.
  • Counsel for petitioners: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Yogya Rajpurohit, Adv.; Mr. Kartikay Aggarwal, Adv.; Mr. Arth Arora, Adv.; Ms. Swega Agarwal, Adv.

Final Outcome

  • The Court ordered that notice be issued on the Special Leave Petition(s) and on the applications for condonation of delay.
  • The matter was directed to be tagged with SLP (C) Diary No. 32998 of 2024.
  • No substantive decision on the condonation applications was rendered; procedural steps were directed.

Topics: Legal Proceedings, Taxation