Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 17 July 2026

Case Overview

  • Parties: Assistant Commissioner of Income Tax (3) VSP & Ors. (Petitioner) vs Haigreeva Infratech Projects Limited (Respondent).
  • Origin: Special Leave Petition (Civil) Diary No. 32397/2026 arising out of the impugned final judgment and order dated 28‑10‑2025 in WP No.9713/2024 passed by the High Court of Andhra Pradesh at Amravati.
  • Related Appeals & Applications: Multiple civil appeals (C.A. No. …) and a series of Interim Applications (IA) seeking condonation of delay in filing, identified by the following diary numbers and IA references:
  • Diary No. 74694/2025 (XII‑A) – IA No. 192293/2026
  • Diary No. 194141/2026 – IA No. 194141/2026
  • Diary No. 194150/2026 – IA No. 194150/2026 (condonation of delay in refiling/curing defects)
  • Diary No. 36577/2026 (XII‑A) – IA No. 195508/2026
  • Diary No. 36407/2026 (XII‑A) – IA No. 195577/2026
  • Diary No. 34215/2026 (IV‑B) – IA No. 197378/2026
  • Diary No. 20487/2025 (IX‑A) – IA No. 130827/2025
  • Diary No. 25215/2026 (IV‑B) – IA No. 197792/2026, IA No. 197796/2026 (refiling/curing defects)
  • Diary No. 37156/2026 (IV‑B) – IA No. 197494/2026
  • Diary No. 34669/2026 (XII‑A) – IA No. 198529/2026
  • Diary No. 36406/2026 (XII‑A) – IA No. 197449/2026
  • Diary No. 36984/2026 (IV‑B) – IA No. 198432/2026
  • Bench: CJI Surya Kant, Justice Joymalya Bagchi, Justice V. Mohana.

Observations / Order

1. Delay condoned.

2. Leave granted.

3. The appeals are disposed of in terms of the Court’s signed orders dated 10‑04‑2026 (C.A. No. 4716/2026) and 04‑05‑2026 (C.A. No. 6922/2026) and connected matters.

4. The matters are remitted to the jurisdictional High Courts to be decided in light of the above‑cited orders.

5. All pending applications, if any, also stand disposed of, including the IA condonation requests listed above.

Final Outcome

The Supreme Court has closed the civil appeals and all associated interim applications, directing that the matters be dealt with by the respective High Courts pursuant to the earlier Supreme Court orders.

Topics: Tax Litigation, Court Orders