Authority: Supreme Court of India

Order Date: 21-07-2026

Case Overview

  • Petition: PR. COMMISSIONER OF INCOME TAX 7 (Petitioner) vs. M/S WRIGLEY INDIA PVT. LTD. (Respondent).
  • Origin: Arising out of impugned final judgment and order dated 24-04-2025 in ITA No.112/2025 passed by the High Court of Delhi.
  • Petition No.: Special Leave Petition (Civil) Diary No.36563/2026; IA No.195029/2026 seeking condonation of delay in filing the SLP.
  • Hearing Date: 21 July 2026 before a bench of Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Counsel for Petitioner: Mr. S. Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Sataya Anand; Adv. Ms. Nasadiya Singh; Adv. Ms. Shambhavi Sharma; Adv. Mr. Amit Sharma.
  • Counsel for Respondent: (not listed).

Order

1. Delay in filing the Special Leave Petition is condoned.

2. Leave is granted to entertain the petition.

3. The matter is to be tagged with Civil Appeal No.132/2016 arising out of SLP(C) No.21367/2015.

Final Outcome

The Supreme Court condoned the procedural delay, granted special leave to the petitioner, and linked the case with an existing civil appeal, thereby allowing the petition to proceed.

Topics: Tax Litigation, Supreme Court