Authority: Supreme Court of India (in chambers)
Order Date: 10-08-2026
Case Overview
- Petitioners: Income Tax Officer & Others; Respondent: Rise and Shine Trading LLP.
- Applications: IA No.70246/2026 (restoration) and IA No.70247/2026 (condonation of delay) filed in SLP (C) Diary No.35127 of 2025.
- The petition sought condonation of a 96‑day delay in filing the restoration application and restoration of the matter.
- Counsel for petitioners: Mr. Sudarshan Lamba, AOR Mr. Sushant Singh; respondent had no counsel listed.
Final Outcome
- The Court, Justice Sanjay Kumar, ordered that the 96‑day delay be condoned.
- The restoration application is granted; petitioners are given four weeks to cure any defects in the petition.
- The matter is restored to its original number; the Registry is directed to take necessary steps.
- The miscellaneous application is disposed of.
Topics: Tax Restoration, Court Order