Authority: Supreme Court of India

Order Date: 21-08-2026

Case Overview

  • Petitioner: M/S. FL SMIDTH PRIVATE LIMITED, represented by senior counsel Mr. Arvind P. Datar and a team of advocates.
  • Respondent: Deputy Commissioner of Income Tax, Chennai, represented by a panel of senior advocates including Mrs. Nisha Bagchi, Sr. Adv., and others.
  • The petition is a Special Leave to Appeal (C) No. 17423/2023, arising from the impugned judgment and order dated 21-12-2022 in Taxation Case Appeal (TCA) No. 240/2022 passed by the Madras High Court.
  • The petition seeks relief against the Income Tax assessment/order issued by the Deputy Commissioner, challenging the High Court’s decision.

Final Outcome

  • The Supreme Court listed the petition before the regular court for further hearing on 21-08-2026.
  • The order was digitally signed by Registrar‑cum‑PS Dy. Registrar NITIN TALREJA on 23-08-2026 (signature not verified).
  • No substantive merits of the appeal were decided; the matter proceeds to regular court proceedings.

Topics: Tax Litigation, Supreme Court Procedure