Authority: Supreme Court of India

Order Date: 31-07-2026

Case Overview

  • Petitioner: The Pr. Commissioner of Income Tax 2
  • Respondent: M/s Bharathi Cement Corporation Private Limited
  • Origin: Special Leave Petition (Civil) Diary No. 35861/2026 arising from the impugned final judgment and order dated 31-07-2025 in ITTA No. 119/2023 passed by the High Court for the State of Telangana at Hyderabad.
  • Issue: Condonation of delay in filing IA No. 184207/2026.
  • Court Composition: Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Vipul M. Pancholi.
  • Counsel: For petitioner – Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. S. Vijay Adithya, Adv; Mr. Rajat Vaishnaw, Adv; Mr. Mudit Bansal, Adv; Mr. Prabhakar Yadav, Adv; Mrs. Rekha Pandey, Adv; Mr. Bhuvan Kapoor, Adv; Mr. Anmol Chandan, Adv. For respondent – Ms. Jyoti Dastidar, AOR; Ms. Mantika Haryani, Adv; Ms. Pratibha Yadav, Adv; Mr. Bhanu Mishra, Adv; Mr. Animesh Dubey, Adv.

Court Order

1. Delay in filing is condoned.

2. The Court directs that a notice be issued.

3. The present matter is tagged along with SLP(C) No. 20029/2022.

4. Counsel for the petitioner is granted six weeks to file a counter affidavit.

5. Any rejoinder affidavit, if filed, must be submitted within two weeks thereafter.

Final Outcome

  • The filing delay is officially condoned, a notice will be issued, and the case is linked with SLP(C) No. 20029/2022. The petitioner’s counsel has six weeks to file a counter affidavit, followed by a two‑week window for any rejoinder affidavit.

Topics: Taxation, Court Proceedings