Authority: Supreme Court of India

Order Date: 24-07-2026

Case Overview

  • Petitioner: The Principal Commissioner of Income Tax, Mumbai.
  • Respondent: M/s SME Retail Pool II Trust.
  • Petition: Special Leave Petition (Civil) Diary No.36599/2026, seeking condonation of delay in filing IA No.202455/2026.
  • Background: The petition arose from an impugned final judgment and order dated 05-02-2025 passed by the High Court of Judicature at Bombay in ITXA No.1285/2018.
  • Counsel for Petitioner: Mr. N Venkataraman (A.S.G.), Mr. Arijit Prasad (Sr. Adv.), Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi (Adv.), Mr. Aman Jha (Adv.), Mr. Raman Yadav (Adv.).
  • Counsel for Respondent: None listed.
  • Bench: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Key Observations:

1. The petition was filed 400 days after the requisite date, constituting a gross delay.

2. The petitioner failed to provide a satisfactory explanation for this delay.

3. The Court found no substantive ground to interfere with the High Court’s order dated 05‑02‑2025.

Final Outcome

  • The Special Leave Petition is dismissed on the grounds of delay and lack of merit.
  • All pending applications, if any, are disposed of.
  • The order is signed by the Assistant Registrar-cum-PS Court Master (NSH), Chandresh (Pooja Sharma).

Topics: Tax Litigation, Court Order