Case Details

  • 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.