Authority: Supreme Court of India

Order Date: 03-09-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 21599/2026 filed by M/S Computer Graphics Pvt. Ltd. against the Deputy Commissioner of Income Tax, Central Circle 1(2), Chennai.
  • The petition arises from an impugned final judgment and order dated 27-03-2026 in TCA No. 191/2016 passed by the High Court of Judicature at Madras.
  • Notice in the present case was issued on 19-06-2026; the office report confirms that the sole respondent was served, but no representation was filed on behalf of the respondent.
  • The matter was called for hearing on 03-09-2026 before a bench comprising Hon'ble Mr. Justice Ujjal Bhuyan and Hon'ble Mr. Justice Atul S. Chandurkar.

Court Observations & Directions

1. The Court observed that despite service of notice, the respondent (Deputy Commissioner of Income Tax, Central Circle 1(2), Chennai) did not appear or file any representation.

2. The Court directed that the matter be listed again for hearing on 16-09-2026, and that the name of any counsel normally representing the Income Tax Department be shown in the listing.

3. The Registry was instructed to furnish a copy of this order to the Central Agency for further action.

Final Outcome

  • The immediate outcome is procedural: the case is to be re‑listed on 16‑09‑2026 with appropriate counsel details, and a copy of the order will be sent to the Central Agency. No substantive decision on the merits of the tax dispute was rendered at this stage.

Topics: Tax Appeal, Supreme Court Procedure