Authority: Supreme Court of India

Order Date: 16-07-2026

Case Overview

  • Parties: The Deputy Commissioner of Income Tax (Petitioner) versus M/s Himalaya Drug Company (Respondent).
  • Nature of Proceeding: Special Leave Petition (Civil) Diary No. 28562/2026, arising from an impugned judgment and order dated 04-06-2025 passed by the High Court of Karnataka in ITA No. 571/2017.
  • Issue: The petition seeks condonation of delay in filing the Income Tax Appeal (IA No. 163680/2026) filed by Himalaya Drug Company.
  • Background: The High Court had earlier ruled on 4 June 2025 concerning the condonation of delay; the tax department challenged that decision before the Supreme Court.
  • Counsel: For the petitioner – Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. B K Satija, and Advocate Mr. Harsh Gokhle. No counsel listed for the respondent.
  • Bench: Hon'ble Chief Justice, Justice Joymalya Bagchi, and Justice V. Mohana.

Final Outcome

  • The Supreme Court ordered that the matter be listed before an appropriate bench after obtaining the necessary orders from the Hon'ble Chief Justice of India. No substantive decision on the merits was rendered at this stage.

Topics: Tax Litigation, Supreme Court Procedure