Authority: Supreme Court of India

Order Date: 25-08-2026

Case Overview

  • Petition: Commissioner of Income Tax (International Taxation) filed Special Leave Petition (Civil) Diary No. 38973/2026, arising from the impugned final judgment and order dated 04-12-2025 in ITA No. 354/2025 passed by the High Court of Delhi.
  • Respondent: Clifford Chance Pte. Ltd.
  • The petition sought condonation of delay in filing IA No. 220177/2026.
  • The matter was listed for hearing on 25-08-2026 before a two‑judge bench of Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
  • Counsel for the petitioner included Mr. Raghavendra P Shankar, A.S.G., Mr. Sudarshan Lamba, AOR Ms. Pallavi Mishra, Adv. Ishaan Sharma, Adv. Medha Pushkarna, Adv. Rajat Vaishnaw. Counsel for the respondent included Mr. Ajay Vohra, Sr. Adv., Mr. Neeraj Kumar Jain, Adv., Mr. Aditya Vohra, Adv., Mr. Aniket Deepak Agrawal, AOR Mr. Kunal Pandey, Adv., Mr. Tanmay Vivek Dhakras, Adv.

Order

  • The Court condoned the delay in filing IA No. 220177/2026.
  • The Court directed that a notice be issued to the respondent.
  • Learned counsel for the respondent (Caveator) accepted the order.

Final Outcome

  • Delay in filing is formally condoned; the respondent will receive a notice as directed, and no further objection was raised by the respondent’s counsel.

Topics: Tax Litigation, Delay Condonation