Authority: Supreme Court of India
Order Date: 17-08-2026
Case Overview
- Petitioners: Deputy Commissioner of Income Tax Circle 2 (1) & Anr.
- Respondent: Sun Pharmaceutical Industries Limited.
- Origin: The petition arises from an impugned final judgment and order dated 06-01-2026 passed by the High Court of Gujarat at Ahmedabad in SCA No. 6130/2025.
- Issue: Petitioners sought condonation of delay in filing Income Tax Appeal (IA) No. 223811/2026 and related applications (IA No. 223812/2026) for the respondent.
- Counsel: Petitioners were represented by Mr. S Dwarakanath, Mr. Arijit Prasad, Mr. Sudarshan Lamba, Mr. Udai Khanna, and Mr. Gaurav Arya. Respondent counsel included Mr. Mayank Nagi, Ms. Mahua Kalra, and Mr. Tarun Singh.
- Hearing: The matter was called for hearing on 14-08-2026 before Hon'ble Mr. Justice K.V. Viswanathan and Hon'ble Mr. Justice Arun Palli.
Order
1. Delay in filing the Income Tax Appeals is hereby condoned.
2. The Court directs that a notice be issued in accordance with procedural requirements.
3. The case is to be tagged with Special Leave Petition (Civil) No. 27707 of 2026 and any connected matters.
Final Outcome
The Supreme Court granted condonation of the procedural delay, mandated issuance of a notice, and linked the matter with SLP No.27707/2026, thereby allowing the respondent’s tax appeals to proceed.
Topics: Tax Litigation, Pharmaceutical Sector