Authority: Supreme Court of India

Order Date: 25 July 2026

Case Overview

  • Petitioner: Assistant Commissioner of Income Tax Circle 1(1)(1) Vadodara (IA No. 110304/2026, seeking condonation of delay in filing).
  • Respondent: Raama Enterprises.
  • Origin: The petition arises from an impugned judgment and order dated 14‑07‑2025 in SCA No. 15062/2022 passed by the High Court of Gujarat at Ahmedabad.
  • Hearing: The matter was called for hearing on 16‑07‑2026 before a bench comprising the Hon'ble Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana.
  • Counsel for Petitioner: Mr. N Venkataraman, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. V Chandrashekhara Bharathi, Adv.; Mr. Udai Khanna, Adv.; Mr. Kush Chaturvedi, Adv.; Ms. Vidya Vijaysinh Pawar, Adv.
  • Counsel for Respondent: Mr. Rahul Krishna, AOR; Mr. Hardik Vora, Adv.; Mr. Dev Vrat Anand, Adv.; Mr. Vinod Kumar, Adv.; Mr. Pranaya Sahoo, Adv.

Final Outcome

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

Topics: Tax Litigation, Supreme Court Procedure