Authority: Supreme Court of India

Order Date: 09-10-2026

Case Overview

  • Petitioners: Commissioner of Income Tax (Petitioner) versus Sutherland Global Services Inc. (Respondent).
  • Origin: Special Leave Petition (Civil) Diary No. 54330/2026 arising from an impugned final judgment and order dated 14‑08‑2025 in TCA No. 156/2025 passed by the Madras High Court.
  • Issue: Application for condonation of delay in filing Income Tax Assessment (IA) No. 295145/2026.
  • Counsel: For the petitioner – Mr. N Venkatraman, A.S.G.; Mr. Sudarshan Lamba (Advocate‑General); AOR Mr. V C Bharathi; Adv. Mr. Harsh Nithin Gokhle; Adv. Mr. Anmol Chandan; Adv. Mr. Amit Sharma V. For the respondent – counsel not named.
  • Bench: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.

Final Outcome

  • The Court ordered that a notice be issued on the application seeking condonation of delay as well as on the main Special Leave Petition.
  • The matter was tagged with SLP(C) No. 26586/2025 for further procedural handling.
  • The order was signed by the Assistant Registrar‑cum‑PS Court Master (NSH), Radha Sharma and Divya Babbar.

Topics: Tax Litigation, Procedural Order