Authority: Supreme Court of India

Order Date: 03-08-2026

Case Overview

  • Petitioner: The Principal Commissioner of Income Tax (4)
  • Respondent: M/S Cholamandalam MS General Insurance Company Ltd
  • Petition: Special Leave Petition (Civil) No. 36356/2026 seeking condonation of delay in filing Income Tax Assessment (IA) No. 199550/2026.
  • Origin: Arising out of impugned final judgment and order dated 09‑01‑2025 in TCA No. 183/2023 passed by the High Court of Judicature at Madras.
  • Bench: Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe.
  • Counsel for Petitioner: Mr. S Dwarakanath (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Kartikay Aggarwal, Adv., Mr. Shailendra Tiwary, Adv., Mr. S Vijay Adithya, Adv., Mr. Yogya Rajpurohit, Adv.
  • Counsel for Respondent: Mr. Arvind P. Datar, Sr. Adv., Mr. Vivek Jain (AOR).

Final Outcome

  • The Court ordered that the matter be listed for further hearing on 17 August 2026.

Topics: Tax Litigation, Insurance