Authority: Supreme Court of India

Order Date: 16 Sep 2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 33795/2025 filed by Assistant Commissioner of Income Tax Circle 1 (3) & Ors. against Arcelor Mittal Nippon Steel India Ltd, seeking condonation of delay in filing IA No. 273718/2025.
  • The petition arises from an impugned final judgment and order dated 16‑04‑2024 in WP No.4480/2022 passed by the High Court of Judicature at Bombay.
  • Hearing was held on 03‑09‑2026 before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana.
  • Counsel for petitioners included N. Venkataraman, Sudarshan Lamba, V. Chandrashekhara Bharathi, Varad Kilor, Yogya Rajpurohit, Bhuvan Kapoor, Siddharth Sinha; counsel for respondent included Ashim Sood, Mahesh Agarwal, Anshuman Srivastava, Himanshu Saraswat, E.C. Agrawala.

Final Outcome

  • The Court ordered that the matter be listed before an appropriate bench after taking necessary directions from the Hon’ble Chief Justice of India. No substantive ruling on the merits was made.

Topics: Tax Litigation, Steel Industry