Case Details

  • Case Name: JSW ENERGY LIMITED vs Assistant/Deputy Commissioner of Income Tax Mumbai & ANR
  • Court: Supreme Court of India
  • Diary No.: 2139/2026
  • Date of Order: 22-05-2026
  • Applications: IA No. 65321/2026 (condonation of delay) and IA No. 65320/2026 (restoration)
  • Delay Period: 70 days

Parties Involved

  • Petitioners: JSW ENERGY LIMITED
  • Respondents: Assistant/Deputy Commissioner of Income Tax Mumbai & ANR
  • Counsel for Petitioners: Mr. Aniket Deepak Agrawal (Advocate on Record), Mr. Himanshu Aggarwal (Advocate), Mr. Aditeya Bali (Counsel)
  • Counsel for Respondents: Not listed
  • Judge: Hon’ble Mr. Justice S.V.N. Bhatti (in chambers)

Issues / Allegations / Violations

  • Petition sought condonation of a 70‑day delay in filing an application for restoration of a Special Leave Petition.
  • Petition also sought restoration of the Special Leave Petition itself.

Findings & Observations

  • The Court held that sufficient cause was shown for condoning the 70‑day delay.
  • Accordingly, the Court decided to restore the matter and set aside the earlier order.

Penalties / Settlements / Directions

  • No monetary penalties or settlements were imposed.

Corrective Actions & Future Obligations

  • Not applicable/No specific corrective actions directed.

Final Ruling & Enforcement

  • IA Nos. 65321/2026 and 65320/2026 are allowed.
  • The miscellaneous application is disposed of.
  • The order is set aside and the Special Leave Petition is restored to the file.