Authority: Supreme Court of India

Order Date: 30-09-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No.51036/2026 filed by Pr. Commissioner of Income Tax 2 (Petitioner) against Tata Realty and Infrastructure Ltd (Respondent), arising from the impugned final judgment and order dated 28‑01‑2026 in ITA No.10/2020 passed by the Bombay High Court.
  • The dispute concerned an order dated 21‑01‑2020 in Income Tax Appeal No.1701 of 2017, for which no appeal had been filed; the High Court Division Bench had affirmed that order on 28‑01‑2026.
  • Counsel for the petitioner included Mr. Raghavendra P Shankar, A.S.G.; Mr. Sudarshan Lamba; AOR Mr. V Chandrashekhara Bharathi; Adv. Ms. Medha Pushkarna; Adv. Mr. Alak Alok Srivastava; Adv. Mr. Shubhankar Singh. The bench comprised Hon’ble Mr. Justice Dipankar Datta and Hon’ble Mr. Justice Sheel Nagu.

Order

1. Delay in filing the petition is condoned.

2. Considering that no appeal was filed against the 21‑01‑2020 order in Income Tax Appeal No.1701 of 2017 and that the Bombay High Court Division Bench upheld that order on 28‑01‑2026, the Supreme Court finds no reason to interfere and dismisses the Special Leave Petition.

3. Any pending applications, if any, shall stand disposed of.

Final Outcome

The Special Leave Petition is dismissed; the High Court’s judgment dated 28‑01‑2026 remains effective, and the delay in filing is formally condoned.

Topics: Tax Litigation, Supreme Court Decision