IT SLP vs Nokia Dismissed, 383‑day Delay

Authority: Supreme Court of India

Order Date: 30-07-2026

Case Overview

• Petitioner: Commissioner of Income Tax
• Respondent: Nokia Corporation
• The petition (Special Leave Petition (Civil) Diary No. 36012/2026) arose from the impugned final judgment and order dated 21‑02‑2025 in ITA No. 883/2019 passed by the High Court of Delhi.
• The petitioner sought condonation of delay (IA No. 179805/2026) for filing the SLP 383 days after the permissible period.
• The Court observed that a similar petition (Diary No. 14909 of 2026) on the same issues had been dismissed for a 286‑day delay, indicating the department should have been aware of the delay issue.

Final Outcome

• The Court found the reasons for seeking condonation of delay neither satisfactory nor sufficient in law and dismissed the application for condonation.
• Consequently, the Special Leave Petition was dismissed in its entirety.
• The Court ordered that any pending applications, if any, shall stand disposed of.

Topics: Tax Litigation, Court Delay