Authority: Supreme Court of India

Order Date: 26-10-2026

Case Overview

  • Petitioner: Ernst & Young U.S. LLP
  • Respondent: Commissioner of Income Tax
  • Petition: Special Leave to Appeal (C) No.36320/2026, arising from the impugned final judgment and order dated 18-06-2026 in ITA No. 423/2025 passed by the High Court of Delhi.
  • Bench: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Counsel for Petitioner: Sr. Adv. Percy Pardiwala, Adv. Nishant Thakkar, Adv. Jasmin Amalsadvala, Adv. Nikhil Ranjan, Adv. Ranjan Nikhil Dharnidhar (AOR).
  • Hearing Date: 26-10-2026, when the petition was called for hearing.

Order Details

1. The Court directed that a notice be issued, with the notice to be returnable on 01.12.2026.

2. Dasti service (personal service) was additionally permitted for serving the notice.

Final Outcome

The Supreme Court ordered the issuance of a notice to the respondent, setting a return deadline of 1 December 2026, and authorized dasti service for the notice, thereby allowing the petitioner to proceed with service of process.

Topics: Tax Litigation, Supreme Court Procedure