Case Name: Special Leave Petition (Civil) – Diary No(s).19958/2026
Origin: Impugned final judgment and order dated 07‑08‑2025 in CWP No.22821/2025 of the High Court of Punjab & Haryana, Chandigarh
Court/Authority: Supreme Court of India
Order Date / Hearing Date: 15‑05‑2026 (matters called for hearing on this date)
Reference Orders: Order dated 10‑04‑2026 in C.A. No.4716/2026 and order dated 04‑05‑2026 in C.A. No.6922/2026 (and connected matters)
Parties Involved
Petitioner: Income Tax Officer (representing the Income Tax Department)
Respondent: Techno Plastic Industries
Counsel for Petitioner: Mr. N Venkataraman (A.S.G.), Mrs. Nisha Bagchi (Sr. Adv.), Mr. V C Bharathi (Adv.), Mr. Sudarshan Lamba (AOR), Ms. Vidushi Pandey (Adv.), Ms. Shambhavi Sharma (Adv.), Miss Madhulika Upadhyay (AOR)
Bench: Hon’ble Chief Justice and Hon’ble Justice Joymalya Bagchi
The petitions sought condonation of delay in filing a large number of Income Tax applications (IA) and related refiling/curing of defects.
List of Diary Numbers and Corresponding IA Applications:
Diary No.19958/2026 (IV‑B) – IA No.133768/2026
Diary No.23888/2026 (IV‑B) – IA No.133013/2026
Diary No.20880/2026 (IV‑B) – IA No.134001/2026
Diary No.74724/2025 (IV‑D) – IA No.135041/2026, IA No.135039/2026 (refiling)
Diary No.69962/2025 (XII‑A) – IA No.132851/2026, IA No.132856/2026 (refiling)
Diary No.12629/2026 (IV‑B) – IA No.131789/2026, IA No.131787/2026 (refiling)
Diary No.21521/2026 (IV‑B) – IA No.133991/2026
Diary No.66565/2025 (IV‑D) – IA No.134748/2026, IA No.134749/2026 (refiling)
Diary No.2460/2026 (XII‑A) – IA No.133633/2026, IA No.133634/2026 (refiling)
Diary No.24758/2026 (IV‑B) – IA No.133972/2026
Diary No.68646/2025 (IX‑A) – IA No.133767/2026, IA No.133770/2026 (refiling)
Diary No.21157/2026 (XII) – IA No.134195/2026
Diary No.23889/2026 (IV‑B) – IA No.132785/2026
Diary No.24281/2026 (IV‑B) – IA No.135209/2026
Diary No.20579/2026 (IV‑B) – IA No.133847/2026
Diary No.3340/2026 (IV‑B) – IA No.136098/2026, IA No.136095/2026 (refiling)
Diary No.12092/2026 (IV‑B) – IA No.98334/2026
Diary No.18497/2026 (IX) – IA No.136121/2026
Diary No.25070/2026 (IV‑B) – IA No.136394/2026
Diary No.24316/2026 (IV‑B) – IA No.136803/2026
Diary No.20368/2026 (XII) – IA No.135018/2026
Diary No.23626/2026 (XII) – IA No.137161/2026
Diary No.24277/2026 (IX) – IA No.136727/2026
Diary No.16122/2026 (IV‑B) – IA No.117720/2026
Diary No.74589/2025 (IV‑D) – IA No.136639/2026, IA No.136647/2026 (refiling)
Diary No.19952/2026 (IV‑B) – IA No.136144/2026
Diary No.25150/2026 (IV‑B) – IA No.137956/2026
Diary No.23459/2026 (IX) – IA No.137876/2026
Diary No.21517/2026 (IV‑B) – IA No.137674/2026
Diary No.23486/2026 (IV‑B) – IA No.136749/2026
Diary No.3105/2026 (IV‑B) – IA No.98330/2026, IA No.98331/2026 (refiling)
Diary No.21155/2026 (IV‑B) – IA No.138243/2026
Diary No.23966/2026 (IV‑B) – IA No.139270/2026
Diary No.23917/2026 (IV‑B) – IA No.140321/2026
Diary No.26196/2026 (IV‑B) – IA No.137653/2026
Diary No.24805/2026 (IV‑B) – IA No.133937/2026
Diary No.25961/2026 (IX) – IA No.139233/2026
Diary No.68647/2025 (IX‑A) – IA No.140750/2026, IA No.140753/2026 (refiling)
Diary No.25120/2026 (IV‑B) – IA No.141423/2026
Diary No.25591/2026 (IV‑B) – IA No.141464/2026
Diary No.68339/2025 (IV‑D) – IA No.140268/2026, IA No.140271/2026 (refiling)
Diary No.22378/2026 (XII‑A) – IA No.141680/2026
Diary No.24272/2026 (XII) – IA No.140741/2026
Diary No.74597/2025 (IV‑D) – IA No.140944/2026, IA No.140945/2026 (refiling)
Diary No.25151/2026 (IV‑B) – IA No.141516/2026
Diary No.24833/2026 (IV‑B) – IA No.140815/2026
Diary No.20911/2026 (IV‑B) – IA No.142410/2026
Diary No.23625/2026 (XII‑A) – IA No.140034/2026, IA No.140035/2026 (permission to file lengthy list of dates)
Diary No.21545/2026 (IV‑B) – IA No.142495/2026
Diary No.26569/2026 (IV‑B) – IA No.141801/2026
Diary No.25999/2026 (IV‑B) – IA No.142476/2026
Diary No.26245/2026 (IV‑B) – IA No.142866/2026
Diary No.25977/2026 (IV‑B) – IA No.142883/2026
Diary No.26625/2026 (IV‑B) – IA No.141757/2026
Diary No.26249/2026 (IX) – IA No.140447/2026
Diary No.23071/2026 (IV‑B) – IA No.140049/2026
Diary No.21522/2026 (XII) – IA No.145400/2026
Diary No.26324/2026 (IV‑B) – IA No.144402/2026
Diary No.24294/2026 (XII‑A) – IA No.144656/2026
Diary No.22036/2026 (IV‑B) – IA No.143405/2026
Diary No.25177/2026 (IV‑B) – IA No.146363/2026
Diary No.22837/2026 (IV‑B) – IA No.144588/2026
Diary No.21192/2026 (IV‑B) – IA No.144591/2026
Diary No.24276/2026 (IV‑B) – IA No.145897/2026
Diary No.21487/2026 (IV‑B) – IA No.145752/2026
Diary No.24001/2026 (IV‑B) – IA No.144851/2026
Diary No.5813/2026 (IV‑B) – IA No.144975/2026, IA No.144976/2026 (refiling)
Diary No.26319/2026 (XII) – IA No.147120/2026
Diary No.25096/2026 (IV‑B) – IA No.147305/2026
Diary No.24274/2026 (IV‑B) – IA No.147678/2026
Diary No.21543/2026 (IV‑B) – IA No.146546/2026
Diary No.12414/2026 (IV‑B) – IA No.147126/2026, IA No.147127/2026 (refiling)
Diary No.22838/2026 (XII) – IA No.144849/2026
Findings & Observations
The Court examined the extensive list of pending Income Tax applications and found no substantive reason to reject condonation.
It relied on its earlier orders dated 10‑04‑2026 (C.A. No.4716/2026) and 04‑05‑2026 (C.A. No.6922/2026) which had already addressed similar condonation requests.
Penalties / Settlements / Directions
No monetary penalty or fine was imposed.
The Court expressly condoned the delay for each listed IA and related refiling/curing of defects.
Corrective Actions & Future Obligations
All pending applications, if any, were ordered disposed of.
The matters were remitted to the High Court to be decided in accordance with the Supreme Court’s order.
Final Ruling & Enforcement
Order 1: Delay condoned for all listed IA applications.
Order 2: The matters are covered by the Supreme Court’s earlier orders dated 10‑04‑2026 and 04‑05‑2026.
Order 3: Petitions are disposed of on the same terms and remitted to the High Court for further determination.
Order 4: All pending applications, if any, stand disposed of.
The order was signed by Arjun Bisht and Preethi Dileep Kumar, Assistant Registrars.
