Authority: Supreme Court of India

Order Date: 28-09-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No.31022/2026 filed by the Principal Commissioner of Income Tax 2 Kolkata seeking condonation of delay in filing IA No.169452/2026.
  • Respondent: M/s Indovision Commodities Limited.
  • The petition arose from an impugned final judgment and order dated 01-12-2025 in ITAT No.12/2025 passed by the High Court at Calcutta.
  • The matter was heard before a two‑judge bench comprising Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.
  • Counsel for the petitioner included Mr. Raghavendra P Shankar (A.S.G.), Mr. Sudarshan Lamba (AOR), Ms. Archana Sharma, Adv. Alok Kumar, Ms. Pallavi Mishra, and Ms. Jyotika Sharma. No counsel was listed for the respondent.

Final Outcome

1. The Court condoned the delay in filing the appeal.

2. It directed that a notice be issued, which must be returned within four weeks.

3. The Court permitted the use of dasti service for the notice.

Topics: Tax Litigation, Supreme Court Order