Authority: Supreme Court of India

Order Date: 03-09-2026

Case Overview

  • Petitioner: Principal Commissioner of Income Tax 2, Kolkata.
  • Respondent: M/S Purple Suppliers Pvt. Ltd.
  • Origin: Special Leave Petition (Civil) Diary No. 51249/2026, arising from impugned final judgment and order dated 04-07-2025 in ITAT No. 84/2025 passed by the High Court at Calcutta.
  • Application: IA No. 256497/2026 seeking condonation of delay in filing.
  • Bench: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Counsel for petitioner: Mr. N Venkataraman (A.S.G.), Mr. Arijit Prasad (Sr. Adv.), Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi (Adv.), Ms. Nasadiya Singh (Adv.), Mr. A A Pandey (Adv.), Mr. Sushil Raaja (Adv.).

Observations

  • The Court heard the learned counsel appearing for the Revenue.
  • It found no good ground to interfere with the impugned judgment and order passed by the High Court dated 04-07-2025.

Final Outcome

  • Delay in filing is condoned.
  • The Special Leave Petition is dismissed.
  • Any pending applications, if any, are ordered to stand disposed of.

Topics: Tax Litigation, Supreme Court Decision