Authority: Supreme Court of India (Special Lok Adalat)

Order Date: 21-08-2026

Case Overview

  • Petitioner: Cargill India Private Limited.
  • Respondent: Central Board of Direct Taxes.
  • Petition filed as Special Leave to Appeal (C) No.18119/2025.
  • Dispute concerns interpretation of Rule 9C of the Income Tax Rules, 1962 read with Section 71A of the Income Tax Act, 1961.
  • The matter was referred to Lok Adalat for settlement; parties could not agree.
  • A notice was issued by the Court bench on 23‑06‑2026 framing the issue.
  • Counsel for petitioner included Mr. Kamal Sawhney, Mr. Nikhil Agarwal, Mr. Nishank Vashishta, Mr. Puru Medhira, Mr. Deepak Thackur; counsel for respondent included Mr. S. Dwarakanath, Ms. Nisha Bagchi, Mr. Harmeet Singh Ruprah, Ms. Shambhavi Sharma.

Final Outcome

  • The Court ordered that, since settlement failed, the matter be posted before the appropriate bench for adjudication.
  • Deputy Registrar (Vishal Anand) signed the order on 24‑08‑2026, directing further proceedings.

Topics: Tax Law Interpretation, Lok Adalat Procedure