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.