Authority: Supreme Court of India
Order Date: 08-10-2026
Case Overview
- Petitioner: Income Tax Officer Ward 2 (1) (1), Ahmedabad
- Respondent: Goral Infrastructure Private Limited
- Origin: Special Leave Petition (Civil) Diary No. 58015/2026 arising from the impugned final judgment and order dated 16-12-2025 in SCA No. 16213/2025 passed by the High Court of Gujarat at Ahmedabad.
- Legal Basis: Petition filed under Article 136 of the Constitution of India seeking interference with the High Court order.
- Counsel for Petitioner: Mr. Abhyudey Kabra, Adv.; Mr. Sudarshan Lamba, Adv.; Mr. Adarsh Kumar Pandey, AOR; Mr. Amit Sharma B, Adv.; Mr. Yogya Raj Purohit, Adv.
- Hearing: The matter was called for hearing on 07-10-2026 before a bench comprising Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
- Court’s Considerations: The Court examined the petition, noted the delay in filing, and evaluated whether to exercise its jurisdiction under Article 136.
Final Outcome
1. The Court condoned the delay in filing the petition.
2. The Court declined to interfere with the impugned order of the Gujarat High Court.
3. The Special Leave Petition is dismissed.
4. Any accompanying interlocutory applications, if any, are disposed of.
Topics: Tax Litigation, Supreme Court Order