Authority: Supreme Court of India
Order Date: 27-07-2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No.4452/2026 filed by the Commissioner of Income Tax International Taxation (Petitioner) against Adobe Systems Software Ireland Ltd (Respondent).
- Origin: The petition arises from an impugned final judgment and order dated 23‑01‑2025 in ITA No. 771/2023 delivered by the High Court of Delhi.
- Issues: The petitioner seeks condonation of delay in filing of several Income‑Tax Appeals (IA Nos. 34726/2026, 69540/2026, 105440/2026, 78587/2026) relating to the same matter.
- Counsel: For the petitioner, Mr. Sudarshan Lamba and AOR Miss Madhulika Upadhyay appeared; for the respondent, Mr. Vishal Kalra, Ms. Suvandna Kalra, Mr. Anil Kumar, Mr. Anil Kumar Gautam, among others, represented.
- Bench: Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.
Order
- The Court recorded the matter and issued the following order: “Tag with SLP (C) No.17002/2026.” No substantive directions on the condonation applications were provided at this stage.
Final Outcome
- The petition is now tagged as SLP (C) No.17002/2026 for further consideration; the pending condonation applications remain to be adjudicated.
Topics: Tax Litigation, International Taxation