Authority: Supreme Court of India
Order Date: 03-09-2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 38051/2026 filed by the Principal Commissioner of Income Tax (Central) against Heaven Suppliers Pvt. Ltd., arising from the impugned final judgment and order dated 25-09-2023 in ITA No. 552/2023 of the Delhi High Court.
- Applications: IA No. 230124/2026 seeking condonation of delay in filing; IA No. 230125/2026 seeking condonation of delay in refiling/curing defects.
- Hearing: Conducted before Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan on 03-09-2026.
- The Court noted a gross delay of 900 days in filing the Special Leave Petition and found the reasons offered for condonation unsatisfactory under law.
Final Outcome
- The Court condoned the delay in refiling the application (IA No. 230125/2026).
- The application for condonation of the 900‑day filing delay (IA No. 230124/2026) was dismissed.
- Consequently, the Special Leave Petition was dismissed.
- The order also follows the Court’s earlier order dated 17-08-2026 in SLP (C) Diary No. 38635 of 2026 (Principal Commissioner of Income Tax (Central) vs Heaven Suppliers Pvt. Ltd.).
- Any pending applications, if any, stand disposed of.
Topics: Tax Litigation, Court Procedure