Extension of time for filing statutory appeal granted to 01.03.2026 after refusal to interfere with impugned order

The Supreme Court refused to interfere with the impugned order and declined judicial relief against that order; consequently the impugned order stands unaltered. Separately, the Court extended the time for filing the statutory appeal, directing that the limitation period now runs until 01.03.2026. Any pending applications related to the matter were ordered to stand disposed of. The Court therefore combined a refusal to disturb the underlying decision with a limited extension of the statutory appeal timeline and administrative disposal of outstanding applications.

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Issues: (i) Whether the Court should interfere with the impugned order; (ii) Whether time for filing the statutory appeal should be extended.

Issue (i): Whether the Court should interfere with the impugned order.

Analysis: The Court found no sufficient ground to interfere with the impugned order after considering the matter on merits as placed before it.

Conclusion: In favour of Revenue.

Issue (ii): Whether time for filing the statutory appeal should be extended.

Analysis: The Court exercised its discretion to extend the period prescribed for filing the statutory appeal and specified a final extended deadline.

Conclusion: In favour of Assessee (extension of time granted until 01.03.2026).

Final Conclusion: The petition is dismissed while permitting a limited extension of time for filing the statutory appeal until 01.03.2026, thereby upholding the impugned order subject to the specified extension.

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