Supreme Court Condones Delay for BGR Boilers

Authority: Supreme Court of India

Order Date: 21-08-2026

Case Overview

• Petition: The PRL. Commissioner of Income Tax-1 filed Special Leave Petition (Civil) No. 29555/2026 challenging the High Court of Madras’s final judgment dated 01-07-2025 in TCA No. 106/2024.
• Respondent: BGR Boilers Pvt. Ltd.
• Issue: Condonation of delay in filing Income Tax Assessment Appeal (IA) No. 238148/2026.
• Bench: Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
• Counsel for petitioner: Mr. N Venkataraman, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. V Chandrashekhara Bharathi; Adv. Udai Khanna; Adv. Padmesh Mishra; Adv. Dheeraj Jani.

Order

1. Delay in filing IA No. 238148/2026 is condoned.

2. Notice to be issued to BGR Boilers Pvt. Ltd.

3. The matter is to be tagged with SLP(C) Diary No. 29747/2026.

Final Outcome

The Supreme Court allows the petition to proceed by condoning the filing delay, directs issuance of notice to the respondent, and tags the case for further proceedings.

Topics: Tax Litigation, Supreme Court Order