Case Name: Deputy Commissioner of Income Tax (Petitioner) vs JCB India Ltd (Respondent)
Court/Authority: Supreme Court of India
Petition Numbers: Special Leave to Appeal (C) No. 26331/2018; additional SLP(C) Nos. 28214/2018, 26333/2018, 10414/2022, 10380/2022, 17061/2022, 14443/2024, 16788/2024, etc.
IA Numbers & Diary Numbers: IA Nos. 5319/2024, 54273/2018, 84745/2018, 145255/2024, 145259/2024, 120982/2026 and Diary Nos. 10327/2018 to 18108/2026 covering multiple applications for condonation, exemption, restoration and permission to file additional documents.
Date of Hearing/Order: Hearing on 15-05-2026; digitally signed on 02-06-2026 at 12:32:03 IST.
Period of Dispute: Not specified; relates to procedural delays in filing applications and exemptions from filing the impugned judgment.
Parties Involved
Petitioner: Deputy Commissioner of Income Tax, represented by counsel Mr. S Dwarakanath (A.S.G.), Mr. Arijit Prasad (Sr. Adv.), Mrs. Gargi Khanna (Adv.), Mr. Abhyudey Kabra (Adv.), Mr. Rajat Vaishnaw (Adv.), Mr. Mudit Bansal (Adv.), Mr. S. Vijay Adithya (Adv.), Mr. Prashant Singh II (Adv.), Mr. Manish (Adv.), Mr. Deepak Kumar (Adv.), Ms. Ankita Singh (Adv.), Mr. Sudarshan Lamba (AOR), Ms. Mahua Kalra (AOR), Mr. Mayank Nagi (AOR), Mr. Tarun Singh (Adv.), Mr. Ajay Vohra (Sr. Adv.), Mr. Narendra M. Sharma (Adv.), Ms. Neelam Sharma (AOR), Mr. Aryan Sharma (Adv.), Ms. Sahana Sathiya Narayanan (Adv.), Mr. Siddhartha Patra (Adv.), Mr. Raj Bahadur Yadav (AOR), Ms. Madhulika Upadhyay (AOR).
Respondent: JCB India Ltd, represented by counsel Mr. Shekhar Prit Jha (AOR), Mr. M. P. Vinod (AOR), Mr. D Nageswar Rao (Adv.), Mr. Parth (Adv.), Mr. Ambhoj Kumar Sinha (AOR), Mr. Jay Savla (Sr. Adv.), Mr. Jasdeep Singh Dhillon (AOR), Mr. Prabhat Chaurasia (Adv.), Mr. Anirudh Jamwal (Adv.), Mr. Aditya Bajaj (Adv.), Ms. Kenisha Savla (Adv.), Mr. Mayank Nagi (Adv.), Mr. Tarun Singh (Adv.), Ms. Mahua Kalra (AOR), Ms. Kavita Jha (Sr. Adv.), Mr. Vaibhav Kulkarni (Adv.), Mr. Aniket Deepak Agrawal (AOR), Mr. Himanshu Aggarwal (Adv.), Mr. Tushar Jarwal (Adv.), Ms. Anuradha Dutt (Adv.), Mr. Rahul Sateeja (Adv.), Ms. Sherry Goyal (Adv.), Ms. Viyushti Rawat (Adv.), Mr. Sarthak Abrol (Adv.), Mr. Raghav Dutt (Adv.), Ms. B. Vijayalakshmi Menon (AOR), Mr. Vishal Kalra (Adv.), Mr. Anil Kumar (Adv.), Ms. Suvandna Kalra (Adv.), Mr. Anil Kumar Gautam (AOR), Mr. Raj Bahadur Yadav (AOR), Mr. Divesh Chawla (Adv.), Mr. Rustom B. Hathikhanavala (AOR).
Issues / Allegations / Violations
Petition seeks condonation of delay in filing a series of applications (e.g., IA No. 5319/2024, IA No. 54273/2018, IA No. 84745/2018, IA No. 32136/2026, IA No. 29903/2026, etc.).
Requests exemption from filing a copy of the impugned judgment (e.g., IA No. 54274/2018, IA No. 107628/2018, IA No. 142804/2018, IA No. 145255/2024).
Seeks restoration of cases and permission to file additional documents, synopsis, and list of dates (e.g., IA No. 145259/2024, IA No. 92854/2025, IA No. 64616/2025).
The applications span from 2018 to 2026, indicating repeated procedural deficiencies and delays in complying with court orders.
Findings & Observations
The Court observed that these matters do not pertain to the issues addressed in the earlier orders dated 10‑04‑2026 (C.A. No. 4716/2026) and 04‑05‑2026 (C.A. No. 6922/2026) and their connected matters.
Penalties / Settlements / Directions
The Court directed that the pending matters be listed without tagging after obtaining directions from the Chief Justice of India on the administrative side.
Corrective Actions & Future Obligations
Parties must seek the required administrative directions from the Chief Justice of India.
Upon receipt of such directions, the matters are to be entered in the Court’s docket without tagging.
Final Ruling & Enforcement
The order dated 15‑05‑2026 (digitally signed on 02‑06‑2026) constitutes the final procedural directive for the listed applications.
No monetary penalties, substantive tax liabilities, or enforcement actions on the underlying tax issues were imposed in this order.
