Authority: Supreme Court of India
Order Date: 31-08-2026
Case Overview
- Petition: The Principal Commissioner of Income Tax (Petitioner) filed Special Leave Petitions (Diary No.40944/2026) challenging the High Court of Delhi’s final judgment and order dated 05‑08‑2024 in ITA No. 419/2024.
- Respondent: Samsung India Electronics Pvt. Ltd.
- Related applications: IA No. 241567/2026 (condonation of delay) and IA No. 254531/2026 (condonation of delay) filed under Diary No.45662/2026 (XIV).
- Hearing: Conducted on 31‑08‑2026 before Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran. Counsel for petitioner included Mr. Raghavendra P. Shankar, Mr. Sudarshan Lamba, Mr. Santosh Kumar; counsel for respondent included Mr. Himanshu Shekhar Sinha, Mr. Prashant Meharchandani, Mr. Jainendra Singh Kataria, Ms. Kanika Jain (Trilegal Advocates).
Observations & Reasoning
- The Court observed a gross delay of 609 days for one petition and 457 days for the other in filing the Special Leave Petitions.
- The Revenue failed to provide a satisfactory explanation for these delays.
Order
1. The Special Leave Petitions are dismissed on the ground of delay.
2. The question of law raised in the petitions is kept on the record.
3. Any pending applications, if any, stand disposed of.
Final Outcome
- Both SLPs filed by the Principal Commissioner of Income Tax are rejected; no relief is granted to the petitioner, and all pending applications are closed.
Topics: Tax Litigation, Supreme Court Decision