Authority: Supreme Court of India

Order Date: 18-08-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No. 27540/2026 filed by the Commissioner of Income Tax International Taxation 3 seeking condonation of delay in filing.
  • Respondent: Springer Nature Customer Service Centre.
  • Origin: Petition arises from impugned final judgment and order dated 16-04-2025 in ITA No. 3/2025 passed by the High Court of Delhi.
  • Counsel: Petitioner represented by senior counsel Mr. Arijit Prasad and team; Respondent represented by Mr. Himanshu Shekhar Sinha and others.
  • Hearing: Conducted on 17-08-2026 before Hon’ble Justices K.V. Viswanathan and Arun Palli.

Observations & Reasoning

  • The Court noted the application for condonation of delay and, after hearing, decided to condone the delay.
  • The Court expressed that it is not inclined to interfere with the High Court’s order and therefore dismissed the Special Leave Petition.
  • The Court directed that any pending applications, if any, shall stand disposed of.

Final Outcome

  • Delay in filing is condoned.
  • Special Leave Petition is dismissed.
  • All pending applications are disposed of.

Topics: Tax Litigation, Judicial Decision