Case Name: Special Leave Petition (Civil) Diary No. 22398/2026
Petitioners: Assistant Commissioner of Income Tax Circle Intl Tax 1(1)(1) & ANR
Respondent: M/S G.E. POWER SP Z.O.O
Court/Authority: Supreme Court of India
Coram: Hon'ble Mr. Justice J.B. Pardiwala, Hon'ble Mr. Justice Vijay Bishnoi
Case/Order No.: IA No. 150158/2026 (Condonation of Delay in Filing)
Date of Order: 26‑05‑2026
Origin: Arising out of impugned final judgment and order dated 21‑05‑2025 in WP(C) No. 9194/2022 passed by the High Court of Delhi
Parties Involved
Petitioner Counsel: Mr. N Venkataraman, A.S.G.; Mr. Arijit Prasad, Sr. Adv.; Mr. Sudarshan Lamba, AOR; Mr. V Chandrashekhara Bharathi, Adv.; Mr. Pushkar Sharma, Adv.
Respondent Counsel: Mr. Aditya Vohra, Adv.; Mr. Aniket Deepak Agrawal, AOR; Mr. Tanmay Vivek Dhakras, Adv.
Issues / Allegations / Violations
Petition sought condonation of delay in filing the appeal before the Supreme Court.
The petition challenged the Delhi High Court’s order dated 21‑05‑2025 in WP(C) No. 9194/2022.
No specific substantive tax violation or monetary penalty is mentioned; the focus is procedural – delay condonation.
Findings & Observations
The Court, after hearing counsel and reviewing the record, found no good ground to interfere with the High Court’s impugned order.
The procedural lapse (delay) was deemed condonable.
Penalties / Settlements / Directions
Direction 1: Delay in filing is condoned.
Direction 2: The High Court’s order stands; no alteration or reversal.
Direction 3: Any pending applications, if existent, are to be disposed of.
Corrective Actions & Future Obligations
No specific corrective actions or future compliance measures were imposed beyond the condonation and disposal of pending applications.
Final Ruling & Enforcement
The Supreme Court condoned the delay, upheld the Delhi High Court’s order, and ordered disposal of any pending applications.
The order is effective immediately as of 26‑05‑2026.
