Authority: Supreme Court of India (Hon'ble Mr. Justice Sanjay Kumar, In Chambers)

Order Date: 10-08-2026

Case Overview

  • Petitioners: Income Tax Officer Ward 30 (1) (1) Mumbai & Ors.
  • Respondent: Kokan Vaibhav Sahakari Patpedhi Maryadit.
  • Applications: IA No.73416/2026 (condonation of delay) and IA No.73414/2026 (restoration).
  • A delay of 59 days was identified in filing the restoration application.
  • The defects in the original proceedings had already been cured.

Final Outcome

  • The Court condoned the 59‑day delay in IA No.73416/2026.
  • The Court ordered restoration of the proceedings under IA No.73414/2026.
  • The matter was restored to its original case number.
  • The Registry was directed to take further necessary steps.
  • The miscellaneous application was disposed of.

Topics: Tax Litigation, Court Order