Commissioner of Income Tax Appeals Ramco Cements

Petition for Special Leave to Appeal (C) No. 21530/2025 filed by the Commissioner of Income Tax, Chennai.
Originates from the impugned final judgment and order dated 19‑12‑2024 in TCA No.192/2024 passed by the Madurai Bench of the High Court of Judicature at Madras.
Hearing date: 15‑05‑2026 before the Supreme Court of India, Coram: Hon’ble Chief Justice and Hon’ble Justice Joymalya Bagchi.
Related diary numbers: 41626/2025 (condonation of delay in filing) and 54711/2025 (condonation of delay in filing).

Petitioner: Commissioner of Income Tax, Chennai (represented by Ms. Madhulika Upadhyay, AOR, and counsel including S. Dwarakanath, ASG, Abhyudey Kabra, Adv., Rajat Vaishnaw, Adv., Mudit Bansal, Adv., S. Vijay Adithya, Adv., Sudarshan Lamba, Adv., Madhav Sinhal, AOR, Astha Singh, Adv., B K Satija, Adv., Ashok Kumar, Adv.).
Respondent: M/s. Ramco Cements Ltd (represented by Ms. Ananya Kapoor, Adv., and counsel including Mr. Ravi Kumar, Adv., Mr. Praveen Swarup, AOR, Mr. Aniket Deepak Agrawal, AOR, Mr. Deepesh Jain, Adv., Mr. Samarth Chaudhari, Adv.).

The petition seeks special leave to appeal the High Court’s order dated 19‑12‑2024 and requests condonation of delay for the two diary applications.
No specific tax assessment, penalty, or alleged violation details are disclosed in the record.

Learned ASG representing the Revenue submitted that the present matters do not pertain to the issues addressed in the earlier orders dated 10‑04‑2026 (C.A. No. 4716/2026) and 04‑05‑2026 (C.A. No. 6922/2026).

The Court directed that the matters be listed (without tagging) after obtaining administrative directions from the Chief Justice of India.

Parties are to await the administrative directions from the Chief Justice of India before the matters can be listed for further hearing.

No final adjudication on the merits was made; the procedural direction to list the matters after the CJI’s instructions constitutes the current order.