Authority: Supreme Court of India

Order Date: 25-08-2026

Case Overview

  • Petitioner: The Principal Commissioner of Income Tax
  • Respondent: M/s Hinduja Global Solutions Limited
  • Nature of Proceeding: Special Leave Petition (Civil) arising from an impugned final judgment and order dated 06-08-2025 passed by the High Court of Judicature at Bombay in ITXA No. 235/2019.
  • Background: The Bombay High Court had delivered a judgment on 6 August 2025 in the income‑tax assessment matter (ITXA No. 235/2019). The Principal Commissioner of Income Tax filed a Special Leave Petition before the Supreme Court challenging that judgment. The respondent, Hinduja Global Solutions Ltd, delayed filing certain documents by 252 days.
  • Court Composition: Hon’ble Mr. Justice S.V.N. Bhatti and Hon’ble Mr. Justice N.V. Anjaria.
  • Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. S Vijay Adithya; Adv. Ms. Disha Thakkar; Adv. Mr. Gaurav Arya; Adv. Mr. Swayamprabha Saraswathi.
  • Counsel for Respondent: Not listed.

Order Details

1. The delay of 252 days in filing is condoned.

2. Leave is granted to the petitioner.

3. The matter is tagged with SLP (C) No. 4804/2020 for further procedural handling.

Final Outcome

  • The Supreme Court has formally condoned the 252‑day filing delay, granted the special leave petition, and assigned the case to SLP (C) No. 4804/2020, allowing the proceedings to continue without further penalty.

Topics: Tax Litigation, Court Order