Authority: Supreme Court of India

Order Date: 18 July 2026

Case Overview

  • Petitioners: The Income Tax Officer & Others; Respondent: Classic Mall Development Co. Pvt. Ltd.
  • The petition sought condonation of a 217‑day delay in filing a Special Leave Petition (SLP) arising from the impugned final judgment and order dated 01‑02‑2024 in WP No.795/2015 of the Bombay High Court.
  • Hearing took place on 17 July 2026 before a two‑judge bench of Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
  • The Court considered the merits despite the procedural delay.

Final Outcome

  • The Court found no merit in the SLP and dismissed it on both the ground of delay and lack of substantive merit.
  • All pending applications, if any, were ordered to stand disposed of.
  • The order was digitally signed by Astt. Registrar‑cum‑PS Court Master Radha Sharma on 18 July 2026.

Topics: Tax Litigation, Supreme Court Orders