Authority: Supreme Court of India

Order Date: 17 July 2026

Case Overview

  • Petitioner: Deputy Commissioner of Income Tax Circle 8 (2) & others (Revenue Department).
  • Respondent: Piramal Enterprises Limited.
  • The petition sought condonation of delay in filing a Special Leave Petition challenging the Bombay High Court’s final judgment and order dated 01‑03‑2024 in WP No. 1420/2023.
  • The petition was filed 710 days after the High Court order, and the petitioners failed to provide a satisfactory explanation for this delay.
  • The matter was heard before Hon’ble Justices J.B. Pardiwala and K. Vinod Chandran on 17‑07‑2026.

Final Outcome

  • The Supreme Court dismissed the Special Leave Petition on the grounds of gross delay (710 days) and on merits, stating no reason to interfere with the High Court’s order.
  • All pending applications, if any, were also disposed of.

Topics: Tax Litigation, Court Decision