Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 03 September 2026

Case Overview

  • Parties: Income Tax Officer & Ors. (Petitioner) vs. Oswal Finishing Mills (Respondent).
  • Nature of Proceedings: A series of Civil Appeals and Special Leave Petitions (SLP(C)) arising out of earlier judgments, primarily seeking condonation of delay in filing applications and petitions.
  • Key Diary Numbers & IA References: The order lists numerous diary numbers (e.g., 45451/2026, 46544/2026, 42313/2026, 45421/2026, 43197/2026, 26206/2026, 43120/2026, 43196/2026, 42082/2026, 46129/2026, 45415/2026, 44053/2026, 46009/2026, 31784/2026, 42764/2026, 45766/2026, 46018/2026, 45388/2026, 29411/2026, 45712/2026, 26008/2026, 41757/2026, 26582/2026, 47494/2026, 48266/2026, 47820/2026, 44127/2026, 45394/2026, 45412/2026, 47796/2026, 44335/2026, 47773/2026, 45707/2026, 42028/2026, 43821/2026, 42316/2026, 45713/2026, 43188/2026, 18499/2026, 44029/2026, 27601/2026, 41667/2026, 43752/2026, 46090/2026, 29115/2026, 36227/2026, 42343/2026, 45974/2026, 48549/2026, 37338/2026, 34189/2026, 45401/2026, 41488/2026, 47767/2026, 46230/2026, 43143/2026, 47445/2026, 44336/2026, 46035/2026, 34173/2026, 47828/2026, 46870/2026, 38182/2026, 26587/2026, 49600/2026, 47801/2026, 44155/2026, 45758/2026, 45434/2026, 43518/2026, 48311/2026, 42344/2026, 49277/2026, 27333/2026, 35090/2026, 34668/2026, 44131/2026, 42054/2026, 48649/2026, 47743/2026, 48349/2026, 47501/2026, 47484/2026, 50333/2026, 49601/2026, 47748/2026, 45416/2026, 49574/2026, 46871/2026, 45763/2026, 46107/2026, 46219/2026, 45393/2026, 49604/2026, 48320/2026, 26282/2026, 43128/2026, 42843/2026, 48680/2026, 50007/2026, 49584/2026, 46000/2026, 47757/2026, 45395/2026, 49631/2026, 43802/2026, 47779/2026, 45447/2026, 45739/2026, 44062/2026, 46024/2026, 47481/2026, 47495/2026, 47831/2026, 50002/2026, 45736/2026, 38167/2026, 49630/2026, 36175/2026, 45440/2026, 46016/2026, 32100/2026, 45435/2026, 45399/2026, 50362/2026, 45333/2026, 49275/2026, 51112/2026, 3183/2024, 4476/2024, 3575/2024, 3572/2024, 4477/2024, 5896/2024, 5900/2024, 5902/2024, 11969/2024, 9681/2024, 9683/2024, 34202/2025, 35610/2025, 38057/2025, 38120/2025, 38381/2025, 40401/2025, 40410/2025, 41115/2025, 41205/2025, 41318/2025, 41552/2025, 48794/2025, 57841/2025, 68244/2025, 68417/2025, 68868/2025, 69156/2025, 69229/2025, 69397/2025, 70294/2025, 70494/2025, 72049/2025, 74595/2025, 3445/2026) and corresponding IA numbers (e.g., IA No.240099/2026, IA No.239753/2026, IA No.240185/2026, etc.) seeking condonation of delay in filing or refiling/curing defects.
  • Prior Orders Cited: The Court referred to its own orders dated 10‑04‑2026 (C.A. No.4716/2026) and 04‑05‑2026 (C.A. No.6922/2026), applying the same terms to the present matters.
  • Counsel: Petitioners were represented by a panel of senior advocates and AORs including N. Venkataraman, Sudarshan Lamba, Arijit Prasad, among others; Respondent was represented by counsel Arnav Kumar.

Final Outcome

1. Delay in filing is condoned for all listed applications and petitions.

2. Leave is granted for the appeals.

3. The appeals are disposed of in accordance with the earlier orders (10‑04‑2026 and 04‑05‑2026).

4. All pending applications, if any, stand disposed of.

5. The matters are remitted to the jurisdictional High Court(s) for final determination in light of the cited Supreme Court orders.

6. The order was signed by CJI Surya Kant and Justices Joymalya Bagchi and V. Mohana on 03‑09‑2026 in New Delhi.

Topics: Tax Litigation, Delay Condonation