Case Details
- Case Name: Special Leave Petition (Civil) Diary No. 19930/2026
- Origin: Arising out of impugned final judgment and order dated 09‑01‑2025 in TC(A) No. 196/2023 of the Madras High Court
- Petitioner: The Principal Commissioner of Income Tax 4, Chennai
- Respondent: M/s Cholamandalam MS General Insurance Company Ltd
- Court: Supreme Court of India
- Bench: Hon’ble Mr. Justice Pamidighantam Sri Narasimha, Hon’ble Mr. Justice Alok Aradhe
- IA No.: 134470/2026 (Condonation of delay in filing)
- Hearing Date: 25‑05‑2026
Parties Involved
- Petitioner counsel: N Venkataraman (A.S.G.(NP)), Sudarshan Lamba (AOR), V Chandrashekhara Bharathi, Gobind Kumar, Vaibhav Dwivedi, Vidushi Pandey
- Respondent counsel: Arvind Datar (Sr. Adv.), Vivek Jain (AOR), Sandeep Bagmar, Suchitra Kumbhat, Dwarkesh Prabhakaran, Gunjan Prabhakaran, Sadiq Noor, Rohit H Nair, Benila B M, Angad Pathak
Issues / Allegations / Violations
- The petitioner seeks condonation of delay in filing the required return/statement under IA No. 134470/2026 for the respondent.
Findings & Observations
No findings or observations were recorded in the order.
Penalties / Settlements / Directions
- The Court directed that the matter be listed for further hearing on 13‑07‑2026.
Corrective Actions & Future Obligations
No specific corrective actions or obligations were stipulated in the order.
Final Ruling & Enforcement
- Order dated 25‑05‑2026: The case is listed for a subsequent hearing on 13‑07‑2026. No further directives were issued.