Authority: Supreme Court of India
Order Date: 30 September 2026
Case Overview
- Parties: Deputy Commissioner of Income Tax (Petitioner) vs. IDFC First Bank Limited (Respondent).
- Nature of Proceedings: Civil appeals (arising out of Special Leave Petitions) seeking condonation of delay in filing and related applications.
- Appeals Covered: Diary numbers 51025/2026, 51367/2026, 54009/2026, 21369/2025, 51371/2026, 32473/2026, 55469/2026, 51621/2026, 51939/2026, 51999/2026, 51642/2026, 53410/2026, 45725/2026, 54089/2026, 52307/2026, 31034/2026, 56088/2026, 53805/2026, 55779/2026, 51888/2026 and 51059/2026.
- Pending Applications: Numerous applications for condonation of delay in filing or refiling, listed with diary numbers such as 42513/2026, 50990/2026, 51635/2026, 49594/2026, 56177/2026, 51060/2026, 54008/2026, 50930/2026, 26548/2026, 53777/2026, 51623/2026, 51262/2026, 54007/2026, 51622/2026, 54409/2026, 55110/2026, 29141/2026, 55143/2026, 54097/2026, 54065/2026, 55464/2026, 49280/2026, 51391/2026, 49274/2026, 54408/2026, 49523/2026, 55791/2026, 56007/2026, 54350/2026, 45396/2026, 51996/2026, 46823/2026, 54345/2026, 53769/2026, 53721/2026, 56190/2026 and 43521/2026.
- Earlier Orders Referred: Order dated 10‑04‑2026 (C.A. No.4716/2026) and order dated 04‑05‑2026 (C.A. No.6922/2026) with connected matters.
- Bench: Chief Justice Surya Kant, Justice Joymalya Bagchi, Justice V. Mohana.
Final Outcome
1. Delay is condoned for the listed appeals.
2. Leave is granted to the parties.
3. The appeals are disposed of in the terms of the earlier orders (10‑04‑2026 and 04‑05‑2026) and the signed order is placed on file.
4. All pending applications, if any, are also disposed of.
5. The matters are remitted to the jurisdictional High Courts for determination in light of the cited Supreme Court orders.
6. The listed matters will be placed before the bench hearing C.A. No.13059/2026 on 03‑12‑2026.
Topics: Tax Litigation, Banking Regulation