Case Name: Special Leave Petition (Civil) Diary No(s).74598/2025
Origin: Arising out of impugned final judgment and order dated 29-08-2024 in ITA No. 872/2019 passed by the High Court of Delhi.
Court/Authority: Supreme Court of India
Order/Decision Date: 26-05-2026
Period of Delay/Violation: 384 days delay in filing the Special Leave Petition.
Parties Involved
Petitioner: Principal Commissioner of Income Tax Central (3)
Respondent: Pernod Ricard India Private Limited
Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Rajat Vaishnaw, Adv.; Mr. Nikhil Aradhe, Adv.; Mr. Digvijay Dam, Adv.; Mr. Santosh Kumar, Adv.
Counsel for Respondent: Mr. Anmol Anand, AOR; Mr. Adwiteya Grover, Adv.
Bench: Hon'ble Mr. Justice J.B. Pardiwala, Hon'ble Mr. Justice Vijay Bishnoi
Issues / Allegations / Violations
Petition sought condonation of delay in filing IA No. 136688/2026 and IA No. 136689/2026 (condonation of delay in refiling/curing the defects).
The petitioner aimed to interfere with the High Court’s order dated 29‑08‑2024.
Findings & Observations
The Court observed a gross delay of 384 days in filing the Special Leave Petition, which was not satisfactorily explained by the petitioner.
The Court found no good ground to interfere with the impugned order passed by the High Court.
Penalties / Settlements / Directions
The Special Leave Petition is dismissed on the ground of delay as well as on merits.
All pending applications, if any, are also disposed of.
Corrective Actions & Future Obligations
No specific corrective actions or future obligations were directed beyond the dismissal of the petition.
Final Ruling & Enforcement
The Supreme Court dismissed the SLP filed by the Principal Commissioner of Income Tax Central against Pernod Ricard India Private Limited.
The dismissal is final, and any pending applications related to the petition are ordered to be disposed of.
