THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) V. GVK ENERGY LIMITED

C.A. No.-009993-009993 - 2025

AI Insights

The case involves the Deputy Commissioner of Income Tax Circle 2(1) & Ors. as petitioners against GVK Energy Limited as the respondent. The Supreme Court of India, under the coram of Hon'ble Mr. Justice K.V. Viswanathan and Hon'ble Mr. Justice N.V. Anjaria, addressed multiple interlocutory applications (IAs) concerning the condonation of delay in filing and re-filing various petitions and documents related to a previous judgment by the High Court for the State of Telangana at Hyderabad. The primary legal action arises from the impugned final judgment and order dated 24-09-2024 in WP No. 26291/2024. The court has condoned the delays as requested and issued a notice to the respondent, which is returnable in four weeks.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 709015 (SC-SUPREME_COURT)
• Appeal Type: Supreme court cases
• Pronouncement Date: 01-08-2025
• Result in Favour of: Others
• Court: SUPREME COURT
• Assessee Lawyers: MADHULIKA UPADHYAY; RAGHAVENDRA SHANKAR; RAJ YADAV
• Keywords: Condonation of delay; Exemption from Filing C/C of the Impugned Judgment

Judgement Text

"ITEM NO.7 + 42 COURT NO.5 SECTION XII-A 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(S). 14451/2025 [ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 24-09-2024 IN WP NO. 26291/2024 PASSED BY THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD] THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) & ORS. PETITIONER(S) VERSUS GVK ENERGY LIMITED RESPONDENT(S) IA No. 172266/2025 - CONDONATION OF DELAY IN FILING IA No. 172268/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS WITH Diary No(s). 35130/2025 (IV-B) IA No. 173035/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34500/2025 (IV-B) IA No. 172617/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 36611/2025 (IV-B) IA No. 173116/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34105/2025 (IX) IA No. 172892/2025 - CONDONATION OF DELAY IN FILING IA No. 172893/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 35719/2025 (IV-B) IA No. 172623/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 32766/2025 (IV-B) IA No. 172643/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 33945/2025 (IX) IA No. 173152/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34348/2025 (XII-A) IA No. 172417/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34343/2025 (IX) IA No. 173671/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 27357/2025 (IV-B) FOR ADMISSION and I.R. 1 Digitally signed by BORRA LM VALLI Date: 2025.08.02 13:20:13 IST Reason: Signature Not Verified IA No. 173912/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 36597/2025 (IV-B) IA No. 173309/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35215/2025 (IX) IA No. 173850/2025 - CONDONATION OF DELAY IN FILING IA No. 173851/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 33478/2025 (IX) IA No. 172010/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34516/2025 (IV-B) IA No. 172711/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 36770/2025 (IX) IA No. 170392/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 33935/2025 (IV-B) IA No. 172491/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34102/2025 (IV-B) IA No. 173616/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34224/2025 (IX) FOR ADMISSION and I.R. IA No. 174512/2025 - CONDONATION OF DELAY IN FILING IA No. 174514/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 33870/2025 (XII-A) IA No. 173991/2025 - CONDONATION OF DELAY IN FILING IA No. 173992/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 34209/2025 (IX) IA No. 172955/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34547/2025 (XII-A) IA No. 173649/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 29987/2025 (IV-B) IA No. 173187/2025 - CONDONATION OF DELAY IN FILING IA No. 173189/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 34111/2025 (IV-B) IA No. 174616/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 29221/2025 (IV-B) FOR ADMISSION and I.R. IA No. 175427/2025 - CONDONATION OF DELAY IN FILING 2 IA No. 175428/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 35171/2025 (XII-A) IA No. 175788/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 36604/2025 (IV-B) IA No. 175047/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34218/2025 (IV-B) IA No. 172803/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35602/2025 (IX) IA No. 176310/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34835/2025 (XII-A) IA No. 174968/2025 - CONDONATION OF DELAY IN FILING IA No. 174969/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 33930/2025 (IV-B) IA No. 176022/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 33426/2025 (XII-A) IA No. 173683/2025 - CONDONATION OF DELAY IN FILING IA No. 173685/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 34973/2025 (IV-B) IA No. 173345/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35211/2025 (IV-B) FOR ADMISSION and I.R. IA No. 176324/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35652/2025 (IX) IA No. 175263/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35124/2025 (IX) IA No. 176458/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34841/2025 (IV-B) IA No. 175009/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 33504/2025 (XII-A) IA No. 175140/2025 - CONDONATION OF DELAY IN FILING IA No. 174959/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 33533/2025 (IV-B) FOR ADMISSION and I.R. IA No. 176326/2025 - CONDONATION OF DELAY IN FILING 3 Diary No(s). 35233/2025 (IV-B) IA No. 176308/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 29527/2025 (IX) FOR ADMISSION and I.R. IA No. 165844/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 33158/2025 (IX) IA No. 175319/2025 - CONDONATION OF DELAY IN FILING IA No. 175320/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 34192/2025 (IX) IA No. 176290/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 38983/2025 (XII-A) IA No. 175157/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34793/2025 (IV-B) IA No. 175241/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34055/2025 (IX) FOR ADMISSION and I.R. IA No. 176309/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35183/2025 (XII-A) FOR ADMISSION and I.R. IA No. 177430/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35106/2025 (XII-A) FOR ADMISSION and I.R. IA No. 177495/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 33862/2025 (Item No.42) IA No. 178056/2025 - CONDONATION OF DELAY IN FILING WITH Diary No(s). 8180/2025 (IX) IA No. 176025/2025 - CONDONATION OF DELAY IN FILING IA No. 176029/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 36599/2025 (IV-B) IA No. 177042/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35657/2025 (IV-B) IA No. 175454/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35675/2025 (XII-A) IA No. 178300/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 29555/2025 (IV-B) 4 IA No. 177983/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34514/2025 (IX) IA No. 176994/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35687/2025 (IV-B) IA No. 178833/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 37535/2025 (IX) IA No. 177346/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34774/2025 (XII-A) IA No. 177145/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34214/2025 (IX) FOR ADMISSION and I.R. IA No. 178122/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 37514/2025 (XII-A) IA No. 177403/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 34265/2025 (XII-A) FOR ADMISSION and I.R. IA No. 178584/2025 - CONDONATION OF DELAY IN FILING IA No. 178585/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 34736/2025 (IV-B) IA No. 177019/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 39182/2025 (XII-A) FOR ADMISSION and I.R. IA No. 180030/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 15847/2025 (IX) IA No. 179465/2025 - CONDONATION OF DELAY IN FILING IA No. 179467/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 35682/2025 (IV-B) FOR ADMISSION and I.R. IA No. 179271/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 36605/2025 (IV-B) FOR ADMISSION and I.R. IA No. 179571/2025 - CONDONATION OF DELAY IN FILING Diary No(s). 35575/2025 (IV-B) FOR ADMISSION and I.R. IA No. 180244/2025 - CONDONATION OF DELAY IN FILING Date : 01-08-2025 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE K.V. VISWANATHAN 5 HON'BLE MR. JUSTICE N.V. ANJARIA For Petitioner(s) : Miss Madhulika Upadhyay, AOR Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mrs. Madhulika Upadhyay Aor, Adv. Ms. Pallavi Mishra, Adv. Mr. Digvijay Dam, Adv. Mr. Kartikay Asthana, Adv. Mrs. Rekha Pandey, Adv. For Respondent(s) : UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice returnable in four weeks. (B. LAKSHMI MANIKYA VALLI) (MANOJ KUMAR) COURT MASTER (SH) COURT MASTER (NSH) 6 "