Authority: Supreme Court of India
Order Date: 25-08-2026
Case Overview
- Petitioner: M/S Checkmate Services Pvt Ltd.
- Respondent: Deputy Commissioner of Income Tax.
- Special Leave Petition (Civil) No. 41850/2026, arising out of the impugned final judgment and order of the Gujarat High Court in R/Tax Appeal No. 449 of 2023 (IA No. 243895/2026 – condonation of delay in filing).
- Counsel for petitioner: Mr. Hardik Vora, Adv.; Mr. Rahul Krishna, Adv.; Ms. Kaushani Shah, AOR; Mr. Dev Vrat Anand, Adv.
- Bench: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
Final Outcome
- The Court noted an order passed by this Court on 27.01.2026 that may affect the High Court's decision and permitted the petitioner to withdraw the Special Leave Petition to approach the High Court for clarification.
- The Special Leave Petition is dismissed as withdrawn.
- The Court expressly stated that it has not expressed any opinion on the merits of the matter.
- Any pending interlocutory application(s), if any, are disposed of.
- The order was digitally signed by Jayant Kumar Arora on 2026.08.25 (signature not verified).
Topics: Tax Litigation, Supreme Court Procedure