Case Name: British Agro Products (India) Pvt. Ltd. vs. The Principal Commissioner of Income Tax-1 Chennai
Petition: Special Leave to Appeal (C) No. 24001/2025
Origin: Impugned judgment and order dated 09-05-2025 in TCA No. 500/2023 passed by the High Court of Judicature at Madras
Court: Supreme Court of India
Hearing Date: 15-05-2026 (called for hearing)
Order Date: 02-06-2026 (digitally signed by NITIN TALREJA)
Period of Dispute/Violation: Not specified in the order
Parties Involved
Petitioner: M/s. British Agro Products (India) Pvt. Ltd.
Respondent: The Principal Commissioner of Income Tax-1 Chennai
Petitioner Counsel: Mr. Anand Varma, AOR Mr. Ayush Gupta, Adv. Mr. Polavarapu Sai Charan, Adv.
Respondent Counsel: Mr. S Dwarakanath, A.S.G.; Mr. Arijit Prasad, Sr. Adv.; Mr. Abhyudey Kabra, Adv.; Mr. Rajat Vaishnaw, Adv.; Mr. Mudit Bansal, Adv.; Mr. S. Vijay Adithya, Adv.; Mr. Deepak Kumar, Adv.; Ms. Ankita Singh, Adv.; Mr. Sudarshan Lamba, Adv.; AOR Ms. Madhulika Upadhyay; AOR Mr. Alankar Gupta, Adv.; Mr. Shashank Bajpai, Adv.
Presiding Judge: Hon'ble Chief Justice Hon'ble Mr. Justice Joymalya Bagchi
Issues / Allegations / Violations
The petition challenges the impugned judgment and order dated 09‑05‑2025 issued by the Madras High Court in tax matters concerning the petitioner. Specific allegations or violations are not detailed in the present order.
Findings & Observations
The order contains no substantive findings or legal reasoning on the merits of the case. It is limited to procedural directions.
Penalties / Settlements / Directions
Direction: The matters are to be listed (without tagging) after obtaining directions from the Chief Justice of India on the administrative side.
Corrective Actions & Future Obligations
The respondent and petitioner must await further administrative directions from the Chief Justice of India before the matter can be listed for further proceedings.
Final Ruling & Enforcement
The Supreme Court issued a procedural order directing that the case be listed after securing CJI guidance. No enforcement action or penalty is imposed at this stage.