Authority: Supreme Court of India
Order Date: 13-07-2026
Case Overview
- Petitioners: The Principal Commissioner of Income Tax (4), Chennai.
- Respondent: M/S Cholamandalam MS General Insurance Company Ltd.
- Origin: Special Leave Petitions (Civil) Diary No. 19930/2026 arising from the impugned final judgment and order dated 09-01-2025 in TC(A) No. 196/2023 passed by the High Court of Judicature at Madras.
- Interlocutory Applications: IA No. 134470/2026 and IA No. 193256/2026 seeking condonation of delay in filing.
- Bench: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
- Counsel for Petitioners: N Venkataraman (A.S.G.), Sudarshan Lamba (AOR), V Chandrashekhara Bharathi, Gobind Kumar, Vaibhav Dwivedi, Vidushi Pandey.
- Counsel for Respondent: Arvind P Datar (Sr. Adv.), Vivek Jain (AOR), Sandeep Bagmar R, Suchitra Kumbhat, Dwarakesh Prabhakaran, Gunjan Prabhakaran, Sadiq Noor, Benila Bm, Rohit H Nair, Angad Pathak.
- Proceedings: The Court heard the learned counsel and considered the applications for condonation of delay.
Final Outcome
- The Supreme Court condoned the delay in filing the interlocutory applications.
- The Court expressed that it is not inclined to interfere with the impugned judgment and order of the High Court.
- Both Special Leave Petitions were dismissed.
- The accompanying interlocutory applications, if any, stand disposed of.
Topics: Tax Litigation, Insurance Regulation