Supreme Court Issues Notice on ACIT Delay Condonation

Authority: Supreme Court of India

Order Date: 29 September 2026

Case Overview

• Petition: Special Leave Petition (Civil) No. 51363/2026 filed by ACIT Central Circle 32 & ANR against respondent Rakesh Kumar Gupta.
• Origin: The SLP arises from an impugned final judgment and order dated 06‑12‑2024 delivered by the Delhi High Court in WP(C) No. 16910/2024.
• Application: IA No. 286009/2026 seeks condonation of delay in filing the petition.
• Hearing: The matter was listed on 28‑09‑2026 before a bench comprising Hon’ble Mr. Justice Manoj Misra and Hon’ble Mr. Justice Vijay Bishnoi. Counsel for the petitioner included Mr. Raghavendra P Shankar (ASG), Mr. Sudarshan Lamba, Mr. Pallavi Mishra, Adv. Padmesh Mishra, Adv. Yogya Rajpurohit, Adv. Ajay Kumar Prajapati.

Final Outcome

• The Court directed that notice be issued on both the delay‑condonation application and the Special Leave Petition, and that the matter be returned for further proceedings within six weeks from the date of the order.

Topics: Legal Proceedings, Taxation