Supreme Court Condones SLP Delay – Hireen Aluminium

Authority: Supreme Court of India

Order Date: 31-08-2026

Case Overview

• Petition filed by the Principal Commissioner of Income Tax (Central) seeking condonation of delay in filing and refiling a Special Leave Petition (SLP) against Hireen Aluminium Ltd.
• Central issue: whether monetary threshold exceptions in a circular for filing and pursuing appeals apply to pending appeals, with reference to pending CA No.14783/2025.
• Counsel for the petitioner submitted these arguments; the Court noted the relevance of the earlier CA matter.
• The order was digitally signed by Registrar Chetan Arora on 01-09-2026 at 17:43:14 IST (signature not verified).

Final Outcome

• The Court condoned the delay in filing and refiling the SLP.
• Directed that a notice be issued.
• Ordered the matter to be tagged with CA No.14783/2025 for further consideration.

Topics: Tax Appeal, Court Procedure