Authority: Supreme Court of India
Order Date: 27 July 2026
Case Overview
- Petitioner: Assistant / Deputy Commissioner of Income Tax Large Taxpayer Unit 2.
- Respondent: M/s Cholamanadlam MS General Insurance Co. Ltd.
- The petition arises from an impugned final judgment and order dated 16‑04‑2025 in TCA No. 52/2023 passed by the High Court of Madras.
- Multiple applications for condonation of delay in filing are also before the Court (IA Nos. 202959/2026, 200361/2026, 106291/2026, 106292/2026).
- The matter was listed for hearing on 27‑07‑2026 before a bench of Hon’ble Mr. Justice Pamidighantam, Mr. Justice Sri Narasimha and Mr. Justice Alok Aradhe.
Final Outcome
- The Court ordered that notice be issued on the Special Leave Petitions as well as on the applications for condonation of delay, with the matter returnable on 07‑09‑2026.
- For Diary No. 39693/2026, the Court directed that the matter be detached from the present batch and listed for hearing on 18‑08‑2026.
Topics: Tax Litigation, Court Procedure