Authority: Supreme Court of India
Order Date: 17-08-2026
Case Overview
- Parties: Principal Commissioner of Income Tax (Central) 2 (Petitioner) vs. Heaven Suppliers Pvt. Ltd. (Respondent).
- Origin: Special Leave Petition (Civil) Diary No. 38635/2026 arising from the impugned final judgment and order dated 25-09-2023 in ITA No. 553/2023 passed by the High Court of Delhi.
- Filing Delay: The petition was filed 902 days after the cause of action arose, a delay deemed gross by the Court.
- Condensation Request: The petitioner sought condonation of the delay; the Court found the reasons provided neither satisfactory nor sufficient under law.
- Prior Judgment: The Court observed that the issues raised are already covered by its judgment in Civil Appeal No. 6580 of 2021 (Principal Commissioner of Income Tax, Central‑3 v/s. Abhisar Buildwell P. Ltd.) rendered on 24‑04‑2023, making the present petition redundant.
- Court’s Reasoning: Emphasised that filing a petition with such a delay burdens the Court and adds to pendency, especially when the matter has been previously adjudicated.
Final Outcome
- The application seeking condonation of delay is dismissed.
- The Special Leave Petition is dismissed on merits in accordance with the earlier Supreme Court judgment (Civil Appeal No. 6580 of 2021).
- All pending applications in the matter are ordered disposed.
Topics: Tax Litigation, Supreme Court Procedure