Case Details

  • Case name: Special Leave Petition (Civil) Diary No. 68343/2025
  • Parties: Commissioner of Income Tax Central (Petitioner) vs M/S SRM Systems and Software Pvt Ltd (Respondent)
  • Court/Authority: Supreme Court of India
  • Case/Order No.: SLP (C) No. 35853/2025 (Tag)
  • Date of hearing: 26‑May‑2026
  • Related prior order: Impugned final judgment and order dated 29‑Jan‑2025 in TCA No. 1056/2015 passed by the High Court of Judicature at Madras
  • IA numbers: IA No. 146913/2026 (condonation of delay in filing) and IA No. 146914/2026 (condonation of delay in refiling/curing defects)

Parties Involved

  • Petitioner: Commissioner of Income Tax Central
  • Respondent: M/S SRM Systems and Software Pvt Ltd
  • Counsel for Petitioner: N. Venkataraman (A.S.G.), Sudarshan Lamba (AOR), V. Chandrashekhara Bharathi (Adv.), Disha Thakkar (Adv.), Eklavya Dwivedi (Adv.), Sunita Sharma (Adv.)
  • Counsel for Respondent: (not listed)

Issues / Allegations / Violations

  • Petition seeks condonation of delay in filing IA No. 146913/2026 and condonation of delay in refiling/curing defects for IA No. 146914/2026.
  • Underlying dispute relates to assessment proceedings by the Income Tax Department against SRM Systems and Software Pvt Ltd.

Findings & Observations

  • (No findings or observations provided in the order excerpt.)

Penalties / Settlements / Directions

  • (No penalties, settlements, or directions detailed in the excerpt.)

Corrective Actions & Future Obligations

  • (No specific corrective actions or future obligations mentioned.)

Final Ruling & Enforcement

  • The Court ordered the matter to be tagged with SLP (C) No. 35853/2025.
  • No substantive decision on the condonation requests is recorded in the excerpt.