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ASSISTANT COMMISSIONER OF INCOME TAX v. BHARAT PETROLEUM CORPORATION LTD

Supreme Court of India | Diary 7877/2026

Status

Order

Decided On

2026-02-23

Bench

HON'BLE MR. JUSTICE ALOK ARADHE, HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Petitioner

ASSISTANT COMMISSIONER OF INCOME TAX

Respondent

BHARAT PETROLEUM CORPORATION LTD

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Full Judgment Text

1

ITEM NO.24 COURT NO.6 SECTION IX

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) Diary No. 7877 of 2026

[Arising out of impugned final judgment and order dated 03-07-2025 in WP No. 1752/2022 passed by the High Court of Judicature at Bombay]

ASSISTANT COMMISSIONER OF INCOME TAX & ORS. Petitioner(s)

VERSUS

BHARAT PETROLEUM CORPORATION LTD Respondent(s)

(IA No. 55398/2026 - CONDONATION OF DELAY IN FILING) Date : 23-02-2026 This matter was called on for hearing today.

CORAM : HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA HON'BLE MR. JUSTICE ALOK ARADHE

For Petitioner(s) : Mr. S Dwarakanath, A.S.G. Mrs. Nisha Bagchi, Sr. Adv.

Mr. Rajat Vaishnaw, Adv. Mr. Prabhakar Yadav, Adv. Mr. Mudit Bansal, Adv.

Mr. Sudarshan Lamba, AOR Mr. Prashant Singh Ii, Adv. Mrs. Prerna Dhall, Adv. Ms. Nupur Sharma, Adv. For Respondent(s) :

UPON hearing the counsel the Court made the following O R D E R

1. There is a delay of 124 days in filing this Special Leave

Petition and we do not find any plausible and bonafide explanation

to condone this inordinate delay.

2. Even on merits, we see absolutely no reason to interfere with ...

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