SC Dismisses Review Petition vs Diamond Power

Authority: Supreme Court of India

Order Date: 04 August 2026

Case Overview

• Petitioners: Assistant Commissioner of Income Tax & Ors.
• Respondent: Diamond Power Infrastructure Ltd.
• The review petition (SLP(C) No. 32401 of 2025) was filed under Order XLVII Rule 1 of the Supreme Court Rules 2013, seeking review of the impugned final judgment and order dated 10‑11‑2025 in SLP(C) No. 32401/2025.
• The Court, after perusing the papers, noted a delay in filing and proceeded to condone the delay.
• Upon examination, the Court found no apparent error on the face of the record and concluded that no case for review existed under the applicable rule.

Final Outcome

• Delay was condoned.
• The review petition was dismissed in terms of the signed order.
• Any pending applications, if any, were ordered to stand disposed of.
• The signed order was placed on the file by the Court Master (Kapil Tandon, Nidhi Wason).

Topics: Tax Litigation, Supreme Court Decision