Supreme Court Dismisses SLP, Condonates GE Power

Authority: Supreme Court of India

Order Date: 17 July 2026

Case Overview

• Petitioner: Assistant Commissioner of Income Tax Circle International Tax 1 (and ANR) filed Special Leave Petition (Civil) Diary No.21549/2026 challenging the final judgment and order dated 21‑05‑2025 in WP(C) No. 7572/2022 of the Delhi High Court.
• Respondent: M/s GE POWER SOLUTIONS (MALAYSIA).
• The petition also sought condonation of delay for several Income Tax Assessments: IA Nos. 176819/2026, 175909/2026, 181930/2026, 181931/2026, 189241/2026, with corresponding diary numbers.
• Hearing was held on 17‑07‑2026 before Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.

Order

1. Delay in filing the listed Income Tax Assessments is condoned.

2. The Court finds no good ground to interfere with the impugned order(s) of the Delhi High Court.

3. The Special Leave Petitions are dismissed.

4. Any pending applications, if any, stand disposed of.

Final Outcome

• The Supreme Court upheld the Delhi High Court’s earlier order, dismissed the petition, and granted condonation of delay for the specified tax assessments, effectively closing the matter.

Topics: Tax Litigation, Judicial Review