Authority: Supreme Court of India

Order Date: 15-06-2026

Case Overview

  • Petitioner: Deputy Commissioner of Income Tax Circle 22(2)
  • Respondent: Swarovski India Private Limited
  • Petition Details: Special Leave Petition (Civil) No. 23971/2026 seeking condonation of delay in filing I.R. IA No. 144855/2026.
  • Background: The petition arises from the impugned final judgment and order dated 02‑09‑2024 in WP No. 12785/2022 passed by the High Court of Delhi.
  • Bench: Hon'ble Mr. Justice Joymalya Bagchi and Hon'ble Mr. Justice Vipul M. Pancholi (Partial Court Working Days Bench).
  • Counsel for Petitioner: Mr. N Venkataraman (A.S.G. NP), Mrs. Gargi Khanna, Adv., Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi, Adv., Mr. Padmesh Mishra, Adv., Mr. Ishaan Sharma, Adv.
  • Adjournment Request: Counsel for the petitioner sought adjournment on the ground that the learned Additional Solicitor General was not available.

Final Outcome

  • The Court granted the adjournment and listed the matter for hearing after four weeks.

Topics: Tax Litigation, Court Proceedings