Supreme Court Dismisses Samsung India SLP, 526-Day Delay

Authority: Supreme Court of India

Order Date: 20-07-2026

Case Overview

• Petitioner: Principal Commissioner of Income (PR. Commissioner of Income)
• Respondent: M/s Samsung India Electronics Pvt Ltd
• Diary No.: 28095/2026 (Special Leave Petition – Civil)
• Origin: The petition arose from an impugned final judgment and order dated 22-08-2024 in ITA No. 455/2024 passed by the High Court of Delhi.
• Bench: Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Sheel Nagu.
• Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. S Vijay Adithya, Adv.; Mr. Alabhya Dhamija, Adv.; Mr. Amit Sharma B, Adv.; Mrs. Pankhuri Srivaastav, Adv.
• Counsel for Respondent: Mr. Prashant Meharchandani, Adv.; Mr. Jainender Singh Kataria, Adv.; M/s Trilegal Advocates On Record, AOR.
• Issue: Petition sought condonation of delay in filing the Special Leave Petition; the petition was filed 526 days beyond the statutory limitation period.

Final Outcome

1. The Court held that the Special Leave Petition was filed 526 days beyond the limitation period.

2. The cause shown for condonation of delay was deemed insufficient.

3. The application for condonation of delay was rejected.

4. Consequently, the Special Leave Petition was dismissed as time‑barred.

5. Any pending interlocutory applications, if any, were ordered disposed of.

6. The order was digitally signed by JATINDER KAUR on 2026.07.20 at 17:40:42 IST (Signature Not Verified).

Topics: Tax Litigation; Procedural Delay