Authority: Supreme Court of India
Order Date: 09-09-2026
Case Overview
- Parties: Principal Commissioner of Income Tax 7 (Petitioner) vs. Tata Teleservices Ltd (Respondent).
- Origin: The petition arises from an impugned final judgment and order dated 13-10-2025 in ITA No. 512/2025 passed by the High Court of Delhi.
- Application: IA No. 257492/2026 seeking condonation of delay in filing the Special Leave Petition (SLP).
- Hearing Date: 08-09-2026 before Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
- Counsel for Petitioner: Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi, Adv., Mr. Nikhil Aradhe, Adv., Mr. Akshat Aggarwal, Adv., Mrs. Kiran Bhardwaj, Adv.
- Counsel for Respondent: Mr. Sumit Lal Chandan, Adv.
Observations & Reasoning
- The Court noted a gross delay of 201 days in filing the Special Leave Petition.
- The reasons provided for condonation were deemed neither satisfactory nor sufficient in law to justify condoning the delay.
Final Outcome
- The application seeking condonation of delay is dismissed.
- Consequently, the Special Leave Petition is dismissed on the ground of delay, leaving any questions of law, if any, open.
- Any pending applications, if any, shall stand disposed of.
Topics: Court Proceedings, Tax Litigation