Authority: Supreme Court of India

Order Date: 20 July 2026

Case Overview

  • Parties: Principal Commissioner of Income Tax (Central Kolkata I) (Petitioner) vs KPC Medical College and Hospital (Respondent).
  • Origin: Petition challenges the High Court at Calcutta's final judgment and order dated 19 March 2025 in RVWO No. 37/2016.
  • Filing: Special Leave Petition (Civil) Diary No. 31420/2026, hearing on 17 July 2026.
  • Delay: 332 days delay in filing; no sufficient cause shown.
  • Court's view: Not inclined to interfere with the impugned order.

Final Outcome

  • The Special Leave Petition is dismissed both on the ground of delay and on merits.
  • The High Court's order remains effective.

Topics: Tax Litigation, Judicial Dismissal