Case Details

  • Petition for Special Leave to Appeal (C) No(s). 31399/2016 filed by the Commissioner of Income Tax‑04 against M/s HCL Infosystems Ltd.
  • Court: Supreme Court of India.
  • Hearing date: 26‑05‑2026.
  • Order dated: 30‑05‑2026 (digitally signed by Anita Malhotra, Court Master).
  • Item No.42, Court No.17, Section XIV.
  • Originating from impugned final judgment and order dated 21‑12‑2015 in ITA No. 167/2003 passed by the High Court of Delhi.

Parties Involved

  • Petitioner: Commissioner of Income Tax‑04.
  • Respondent: M/s HCL Infosystems Ltd.
  • Petitioner Counsel: N Venkataraman (A.S.G.), Devashish Bharukha (Sr. Adv.), Sudarshan Lamba (AOR), Venkataraman Chandrashekhara Bharathi (Adv.), Raghav Sharma (Adv.), Alka Aggarwal (Adv.), Raj Bahadur Yadav (AOR).
  • Respondent Counsel: Ajay Vohra (Sr. Adv.), Vaibhav Kulkarni (Adv.), Aniket Deepak Agrawal (AOR), Yash Nagar (Adv.).

Issues / Allegations / Violations

  • Not specified in the excerpt provided.

Findings & Observations

  • Not specified in the excerpt provided.

Penalties / Settlements / Directions

  • Not specified in the excerpt provided.

Corrective Actions & Future Obligations

  • Not specified in the excerpt provided.

Final Ruling & Enforcement

  • The Court ordered that the matter be listed before a Bench of which Justice K.V. Viswanathan is not a member.
  • No substantive judgment on merits was delivered in this order.