Case Details

  • Case name: Special Leave Petition (Civil) Diary No.12422/2026, arising out of impugned judgment and order dated 09‑04‑2024 in WP(C) No.1490/2024 and CMAPPL No.6146/2024.
  • Parties: Income Tax Officer Ward 19(1) & Ors. (Petitioner) vs OPV Packaging Pvt Ltd (Respondent).
  • Court/Authority: Supreme Court of India.
  • Case/Order No.: SLP (Civil) Diary No.12422/2026; Order tagged with SLP (Civil) Diary No.74435/2025.
  • Date of hearing: 29‑05‑2026.
  • Period of violation/dispute: Not specified; relates to alleged delay in filing and refiling of tax returns.

Parties Involved

  • Petitioners: Income Tax Officer Ward 19(1) & Ors.
  • Respondent: OPV Packaging Pvt Ltd.
  • Counsel for Petitioners: Mr. N Venkataraman, A.S.G.; Mr. Sudarshan Lamba, AOR; Mrs. Shukun Sudha Shukla, Adv.; Mr. Gopi Chand, Adv.; Mr. Parantap Singh, Adv.; Mr. Krishna Kant Dubey, Adv.
  • Counsel for Respondent: Not listed.

Issues / Allegations / Violations

  • Petition seeks condonation of delay in filing and refiling of several interim applications:
  • IA No.151345/2026 – condonation of delay in filing.
  • IA No.151346/2026 – condonation of delay in refiling / curing the defects.
  • IA No.144549/2026 – condonation of delay in filing.
  • IA No.154337/2026 – condonation of delay in filing.
  • IA No.152346/2026 – condonation of delay in filing.
  • The underlying allegation pertains to OPV Packaging Pvt Ltd’s failure to file tax returns within prescribed timelines, prompting the Income Tax Officer to seek judicial relief.

Findings & Observations

  • No findings or judicial observations are provided in the excerpt of the order.

Penalties / Settlements / Directions

  • The order does not specify any monetary penalties, settlements, or substantive directions.

Corrective Actions & Future Obligations

  • No specific corrective actions or future compliance obligations are detailed in the available text.

Final Ruling & Enforcement

  • The Supreme Court issued an administrative order tagging the matter with SLP (Civil) Diary No.74435/2025.
  • No substantive judgment on the merits of the condonation applications is recorded in the excerpt.