Innovative Constructions Tax Restoration Granted

Authority: Supreme Court of India (Hon'ble Mr. Justice Sanjay Karol, in Chamber)

Order Date: 17-07-2026

Case Overview

• Petitioners: Assistant Commissioner of Income Tax Circle 4 (2)(1) Mumbai & Others.
• Respondent: Innovative Constructions Private Limited.
• IA No.6616/2026 sought condonation of delay in filing an application for restoration.
• IA No.6614/2026 sought restoration of the original assessment.
• SLP (C) Diary No.35408 of 2025 was also part of the proceedings.
• Counsel for petitioners: Miss Madhulika Upadhyay, AOR Mr. Rajan Kumar Choursia, Adv. Mr. Sudarshan Lamba.
• No specific arguments or factual background were detailed beyond the applications.

Final Outcome

• IA No.6616/2026 (condonation of delay) is allowed.
• IA No.6614/2026 (restoration) is allowed.
• SLP (C) Diary No.35408 of 2025 is restored to its original number.
• The Registry is directed to process the matter in accordance with the applicable Rules.
• Consequently, the miscellaneous application stands disposed of.

Topics: Taxation, Judicial Relief