ITEM NO.16 COURT NO.15 SECTION III-B
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No.4554/2026
[Arising out of impugned final judgment and order dated 04-02-2025 in SCA No. 7583/2024 passed by the High Court of Gujarat at Ahmedabad]
ASSISTANT COMMISSIONER OF INCOME TAX Petitioner(s)
VERSUS
AMMANN INDIA PVT LTD Respondent(s)
[IA No. 53318/2026 - CONDONATION OF DELAY IN FILING] Date : 23-02-2026 This matter was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE VIJAY BISHNOI
For Petitioner(s) :Mr. N Venkataraman, A.S.G. [NP] Mr. Sudarshan Lamba, AOR Mr. Venkataraman Chandrashekhara Bharathi, Adv. Mr. Udai Khanna, Adv. Mr. Padmesh Mishra, Adv. Mr. Rajendra Singh Rana, Adv. For Respondent(s) :
UPON hearing the counsel the Court made the following O R D E R
After hearing learned counsel for the
petitioner, we do not find any case is made out
for condonation of delay of 262 days in filing the
present petition. Even on merits, we do not find
any case is made out for interference.
The application for condonation of delay as
wel...