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