Authority: Supreme Court of India (Civil Appellate Jurisdiction)
Order Date: 14 July 2026
Case Overview
- Petitioners: Assistant Commissioner of Income Tax Central Circle 1(1) Pune & Ors.
- Respondent: K.F. Bioplant Pvt. Ltd.
- The matter comprised a large batch of civil appeals (CIVIL APPEAL NO. … 2026) and associated Income Tax condonation applications (IA No. 179917/2026 to IA No. 192629/2026), each seeking condonation of delay in filing of tax returns or related documents.
- The appeals arose from an impugned judgment and order dated 28‑07‑2025 of the High Court of Judicature at Bombay.
- The Court observed that the issues in this batch are fully covered by its earlier orders dated 10‑04‑2026 (C.A. No. 4716/2026) and 04‑05‑2026 (C.A. No. 6922/2026) and their connected matters.
- Accordingly, the Court proceeded to dispose of the present appeals in the same terms as those earlier orders.
Final Outcome
- Delay in filing is condoned for all the listed appeals and applications.
- Leave is granted to the petitioners.
- The appeals are disposed of in accordance with the signed orders of 10‑04‑2026 and 04‑05‑2026.
- All pending applications, if any, are also disposed of.
- The matters are remitted to the jurisdictional High Courts for further determination in light of the cited Supreme Court orders.
Topics: Tax Litigation, Delay Condonation