Supreme Court Dismisses Maruti Suzuki Tax Petition

Authority: Supreme Court of India

Order Date: 16-10-2026

Case Overview

• Petitioner: Commissioner of Income Tax II.
• Respondent: M/s Maruti Suzuki India Ltd (formerly Maruti Udyog Ltd).
• The petition sought Special Leave to challenge the High Court of Delhi’s final judgment and order dated 03-02-2025 in ITA No.34/2014.
• Application for condonation of delay (I.A. No.310625/2026) cited a delay of 480 days; the Court found the cause shown to be “absolutely insufficient.”
• The matter was heard before Hon’ble Justices Dipankar Datta and Sheel Nagu.

Final Outcome

• The Special Leave Petition was held barred by a 480‑day delay and dismissed as time‑barred.
• The application for condonation of delay was rejected.
• All pending applications, if any, were ordered to be disposed of.

Topics: Tax Litigation, Corporate Law