Authority: Supreme Court of India
Order Date: 14-10-2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 52330/2026, arising from the impugned final judgment and order dated 26-11-2025 in ITAL No. 81/2025 passed by the High Court of Judicature at Bombay.
- Parties: Petitioner – PR. Commissioner of Income Tax Central; Respondent – Helios Exports Limited.
- Related Applications: The petition referenced multiple applications for condonation of delay in filing Income Tax Assessments:
- IA No. 302514/2026 (Diary No. 59571/2026)
- IA No. 302518/2026 (Diary No. 59571/2026) – exemption from filing C/C of the impugned judgment
- IA No. 306014/2026 (Diary No. 59739/2026)
- IA No. 310877/2026 (Diary No. 59576/2026)
- IA No. 315006/2026 (Diary No. 59837/2026)
- IA No. 311138/2026 (Diary No. 59576/2026)
- Hearing: The matters were called for hearing on 14‑10‑2026 before a bench comprising Hon'ble Mr. Justice Pamidighantam, Hon'ble Mr. Justice Sri Narasimha, and Hon'ble Mr. Justice Alok Aradhe.
- Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba; Mr. Ishan Kapoor; Mr. Karan Tomar; Ms. Vidya Vijaysinh Pawar; Mr. B K Satija.
Order
1. Delay in filing the listed Income Tax Assessment applications is hereby condoned.
2. As similar petitions arising out of the common order have already been dismissed, the present Special Leave Petitions are also dismissed.
3. Any pending application, if any, shall stand disposed of.
Final Outcome
- The Supreme Court condoned the filing delays for the specified IA applications, dismissed the Special Leave Petitions filed by the Central Income Tax Commissioner, and ordered disposal of any remaining applications, thereby concluding the litigation.
Topics: Tax Litigation, Supreme Court Order