Authority: Supreme Court of India
Order Date: 07-09-2026
Case Overview
- Petitioner: Assistant / Deputy Commissioner of Income Tax Large Taxpayer Unit 2
- Respondent: M/s Cholamanadlam MS General Insurance Co. Ltd.
- Origin: The petition arises from an impugned final judgment and order dated 16-04-2025 passed by the High Court of Judicature at Madras in TCA No. 52/2023.
- Subject Matter: The petitioner seeks condonation of delay in filing several Information Appeals (IA) – IA No. 202959/2026, IA No. 106291/2026, IA No. 106292/2026, IA No. 200361/2026, and IA No. 200361/2026 – relating to filing delays and defects.
- Counsel for Petitioner: Mr. Raghavendra P Shankar (Additional Solicitor General), Mr. Sudarshan Lamba (AOR), and advocates Mr. Karan Lahiri, Mr. Varad A Kilor, Mr. Gaurav Arya, Mr. Rajeev K Ranjan.
- Counsel for Respondent: Senior advocates Mr. Arvind Datar, Mr. Percy Pardiwalla, Mr. Vivek Jain (AOR), Mr. Sandeep Bagmar, Ms. Suchitra Kumbhat, Mr. Dwarakesh Prabhakaran, Ms. Gunjan Prabhakaran, Mr. Sadiq Noor, Mr. Rohit H Nair, Ms. Benila Bm, Mr. Angad Pathak, Ms. Ishika Gandhi.
- Bench: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
Order Details
1. The petitioner, through Additional Solicitor General Mr. Raghavendra P Shankar, sought permission to file a rejoinder affidavit.
2. The Court granted permission to file the rejoinder affidavit.
3. The matter was listed for further hearing on 01-10-2026.
Final Outcome
- Permission to file a rejoinder affidavit was granted, and the case was scheduled for a subsequent hearing on 1 October 2026.
Topics: Tax Litigation, Insurance Regulation