Authority: Supreme Court of India
Order Date: 10-09-2026
Case Overview
- Petition filed by the Principal Commissioner of Income Tax seeking condonation of delay in filing (IA No. 266734/2026) and condonation of delay in refiling/curing defects (IA No. 266735/2026) by M/s Nahar Enterprises.
- The petition arose from an impugned final judgment and order dated 10-07-2025 in ITA No. 1992/2018 passed by the High Court of Judicature at Bombay.
- Hearing was conducted on 10-09-2026 before a two‑judge bench comprising Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice Sanjeev Sachdeva.
- Counsel for the petitioner included Mr. N Venkataraman, A.S.G.(N/P), Mr. Sudarshan Lamba, AOR, Mr. V Chandrashekhara Bharathi, and advocates Anmol Chandan, Ishaan Sharma, and Ankur Rastogi.
- No substantive grounds were identified that would justify interference with the High Court’s earlier order.
Final Outcome
- The Supreme Court condoned the delay in both filing and refiling the applications.
- It found no good ground or reason to interfere with the High Court’s judgment/order dated 10-07-2025.
- Accordingly, the Special Leave Petition was dismissed and any pending applications were ordered to stand disposed of.
Topics: Tax Litigation, Supreme Court Order