Authority: Supreme Court of India
Order Date: 19 June 2026
Case Overview
- Parties: Assistant Commissioner of Income Tax (Petitioner) vs Rudra Alloys Private Limited (Respondent).
- Nature of Proceedings: A batch of Civil Appeals and Special Leave Petitions seeking condonation of delay in filing Income Tax applications (IA Nos. 178452/2026, 178277/2026, 178307/2026, 178310/2026, 178577/2026, 176965/2026, 178778/2026, 178779/2026, 179099/2026, 178738/2026, 176891/2026, 176892/2026, 177494/2026, 179392/2026, 179724/2026, 179725/2026, 179645/2026, 179604/2026, 179484/2026, 179855/2026, 179838/2026) across numerous Diary Numbers (31783/2026, 34182/2026, 12168/2026, 31030/2026, 29751/2026, 21792/2026, 34168/2026, 30067/2026, 14846/2026, 30333/2026, 34701/2026, 25104/2026, 34220/2026, 29440/2026, 31774/2026, 34218/2026, 34381/2026).
- Background: The matters arise from the impugned judgment and order dated 25‑07‑2025 in CWP No. 21009/2025 passed by the High Court of Punjab & Haryana at Chandigarh. The Court observed that the issues are squarely covered by its earlier orders dated 10‑04‑2026 (C.A. No.4716/2026) and 04‑05‑2026 (C.A. No.6922/2026).
- Observations: The Court noted that the batch of matters falls within the scope of the cited orders and therefore should be decided on the same terms.
Final Outcome
- Delay is condoned and leave is granted.
- All the listed appeals are disposed of in accordance with the signed orders dated 10‑04‑2026 and 04‑05‑2026.
- The matters are remitted to the respective jurisdictional High Courts for final disposal in light of the cited Supreme Court orders.
- All pending applications, if any, also stand disposed of.
Topics: Tax Litigation, Court Order