Authority: Supreme Court of India
Order Date: 16-07-2026
Case Overview
- Petitioner: Assistant Commissioner of Income Tax Circle 1(1)(1).
- Respondent: Rajratna Stockholdings Pvt. Ltd.
- Special Leave Petition (Civil) Diary No. 41196/2025, arising from impugned judgment dated 25‑Nov‑2024 in SCA No. 3700/2022 of the High Court of Gujarat, Ahmedabad.
- The petition challenges multiple Income Tax Authority (IA) applications seeking condonation of delay in filing, listed with diary numbers: 38714/2025 (IA 196003/2025), 50484/2025 (IA 245764/2025), 68454/2025 (IA 325279/2025), 70481/2025 (IA 7285/2026), 2724/2026 (IA 31280/2026), 71967/2025 (IA 2185/2026), 6077/2026 (IA 67544/2026), and IA 190116/2025.
- The matter was called for hearing on 16‑Jul‑2026 before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana.
- Counsel for petitioner included Mr. S Dwarkanath (A.S.G.), Mr. Arijit Prasad (Sr. Adv.), Ms. Neelakshi Bhadauria (Adv.), Mr. Pratyush Srivastava (Adv.), Mr. Ashok Kumar B (Adv.), Mr. Sudarshan Lamba (AOR), and Miss Madhulika Upadhyay (AOR). Counsel for respondent was Mr. Malak Manish Bhatt (AOR).
Final Outcome
- The Court directed that the petition be listed before an appropriate bench after obtaining necessary orders from the Chief Justice of India. No substantive decision on the merits was rendered at this stage.
Topics: Tax Litigation, Supreme Court Procedure