Case Details

  • Case Name: Special Leave Petition (Civil) Diary No(s).25195/2026
  • Parties: Income Tax Officer & Ors. (Petitioner) vs. Saloni Hirepurchase Private Limited (Respondent)
  • Court/Authority: Supreme Court of India, Court No.7, Section XVI
  • Order Date: 26-05-2026
  • Related High Court Order: Final judgment and order dated 09-02-2024 in WPO No. 1166/2023, Calcutta High Court
  • Period of violation/dispute: Filing of SLP delayed by 715 days

Parties Involved

  • Petitioners: Income Tax Officer & Ors., represented by counsel Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. S Vijay Adithya, Adv.; Mr. Nikhil Aradhe, Adv.; Mr. Madhav Sinhal, Adv.; Mrs. Uma Prasunna Bachu, Adv.
  • Respondent: Saloni Hirepurchase Private Limited (no counsel listed)

Issues / Allegations / Violations

  • Petition sought to challenge the High Court’s order dated 09-02-2024.
  • Primary procedural issue: alleged gross delay of 715 days in filing the Special Leave Petition, with no satisfactory explanation from petitioners.

Findings & Observations

  • The Court observed a gross delay of 715 days and found the explanation unsatisfactory.
  • The Court found no substantive ground to interfere with the High Court’s impugned order.

Penalties / Settlements / Directions

  • The Special Leave Petition was dismissed on the grounds of delay and on merits.
  • No monetary penalties were imposed.

Corrective Actions & Future Obligations

  • The Court ordered that any pending applications, if any, stand disposed of.

Final Ruling & Enforcement

  • The Special Leave Petition is dismissed; the High Court order remains effective.
  • The dismissal is final and enforceable as of 26-05-2026.