Authority: Supreme Court of India

Order Date: 16-07-2026

Case Overview

  • Parties: Commissioner of Income Tax (International Taxation) (Petitioner) vs. Abode Systems Software Ireland Ltd (Respondent).
  • Origin: The petition arises from an impugned judgment and order dated 23-01-2025 passed by the Delhi High Court in ITA No. 474/2023.
  • Additional Applications: The petitioner also filed applications for condonation of delay in filing for three Income Tax Assessments: IA No. 155735/2026, IA No. 147154/2026, and IA No. 162802/2026.
  • Hearing Details: The matter was heard on 16-07-2026 before a three‑judge bench comprising the Chief Justice of India, Justice Joymalya Bagchi, and Justice V. Mohana.
  • Counsel: For the petitioner – Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi, Adv., Ms. Shambhavi Sharma, Adv., Mr. Sachin Sharma, Adv., Mr. Manish, Adv. For the respondent – Mr. Arvind P. Datar, Sr. Adv., Mr. Vishal Kalra, Adv., Mr. Anil Kumar, Adv., Ms. Suvandna Kalra, Adv., Mr. Anil Kumar Gautam, AOR.

Order

  • The Court directed that the matter be listed before an appropriate bench after obtaining further orders from the Hon'ble Chief Justice of India.

Final Outcome

  • The petition is to be scheduled for hearing before a suitable bench of the Supreme Court pending additional directions from the Chief Justice of India.

Topics: Tax Litigation, Supreme Court Procedure