Authority: Supreme Court of India

Order Date: 04-08-2026

Case Overview

  • Petition: Special Leave Petition (Civil) No. 38505/2026 filed by the Commissioner of Income Tax (TDS) against M/S SS Group Pvt. Ltd., arising from the impugned final judgment and order dated 18‑08‑2025 in ITA No. 308/2025 passed by the High Court of Delhi.
  • IA No. 208515/2026 sought condonation of delay in filing the income‑tax assessment.
  • Hearing held on 03‑08‑2026 before a bench comprising Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
  • Counsel for the petitioner included Mr. N Venkataraman, A.S.G., Mr. Sudarshan Lamba, AOR, Mr. V Chandrashekhara Bharathi, Adv., Mr. Vikash Chandra Shukla, Adv., Mr. Gaurang Bhushan, Adv., and Mr. Shubham Singh, Adv.

Final Outcome

  • The Court ordered that the delay in filing the IA be condoned.
  • Citing its earlier order dated 23‑02‑2024 in SLP (C) Diary No.2630/2024 (Joint Commissioner of Income Tax (OSD) TDS Circle – 74 (1) Vs. DLF Homes Panchkula Pvt. Ltd.), the Court dismissed the present Special Leave Petition.
  • All pending applications in the matter were ordered to stand disposed of.

Topics: Tax Litigation, Supreme Court Order