Authority: Supreme Court of India
Order Date: 02-09-2026
Case Overview
- Petitioner(s): The Assistant Commissioner & ANR (tax authority) represented by Mr. Prashanto Chandra Sen, A.A.G.; Ms. Rupali Francesca Samuel, AOR; Mr. Joshua Tom Thomas, Adv.; Ms. Arjoo Rawat, Adv.
- Respondent(s): M/s Omakara Assets Reconstruction Private Ltd.
- Origin: Special Leave Petition (Civil) Diary No. 32364/2026 arising from the impugned final judgment and order dated 27‑09‑2023 in WP No. 25082/2021 passed by the High Court of Judicature at Madras.
- Delay Details: The petition was filed 878 days after the cause of action arose. The Court found the reasons for the delay neither satisfactory nor sufficient in law.
- Related Applications: IA No. 253910/2026 (condonation of delay in filing), IA No. 253912/2026 (condonation of delay in refiling/curing defects), IA No. 253902/2026 (exemption from filing C/C of the impugned judgment). The Court condoned delay in refiling for these applications.
- Precedent Cited: Earlier order dated 24‑02‑2025 in Special Leave Petition (C) Diary No. 57205/2024 (Tax Recovery Officer Income Tax Department vs. Devaki Thirunavakkarau & Ors.) where a 326‑day delay was similarly dismissed.
Final Outcome
- The Special Leave Petition is dismissed on the ground of delay.
- The question of law, if any, is left open to be raised in any other appropriate case.
- All pending applications, if any, are stood disposed of.
Topics: Legal Proceedings, Taxation