Authority: Supreme Court of India
Order Date: 30-09-2026
Case Overview
- Petitioners: Deputy Commissioner of Income Tax (International Taxation), Jaipur & others.
- Respondent: Shree Cement Limited.
- IA No. 283814/2026 – Condonation of Delay in Filing.
- The petition (Special Leave Petition (Civil) Diary No. 54116/2026) arose from the impugned final judgment and order dated 04-08-2025 passed by the High Court of Judicature for Rajasthan at Jaipur in DBCWP No.22244/2018.
- Petitioners sought condonation of an inordinate delay of 301 days in filing the SLP.
- Bench: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
- Counsel for petitioners: Mr. Raghavendra P Shankar, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Anuj Srinivasan Udupa, Adv.; Mr. Ishaan Sharma, Adv.; Mr. Nithin Chowdhary Paluvari, Adv.
- Counsel for respondents: Mr. Balbir Singh, Sr. Adv.; Mr. M. P. Devanath, AOR; Mr. Abhishek Anand, Adv.; Mr. Rahul Kumar, Adv.
Final Outcome
- The Court found no reason to condone the 301‑day delay.
- The Special Leave Petition is dismissed on the ground of delay, leaving the question of law open and granting no relief to the petitioners.
Topics: Tax Litigation, Cement Industry