Case Details

  • Case Name: Petition(s) for Special Leave to Appeal (C) No(s). 18095/2026
  • Court: Supreme Court of India
  • Judges: Hon'ble Mr. Justice Manoj Misra, Hon'ble Mr. Justice Manmohan
  • Order Date: 27 May 2026 (digital signature)
  • Impugned Judgment: Final judgment and order dated 23 September 2025 in TCA No. 482/2016, High Court of Madras
  • Period of dispute: Not specified

Parties Involved

  • Petitioner: M/s. Indra Housing (represented by Sr. Adv. Preetesh Kapur, Adv. R. Banusekar, Adv. H. Yeshwanth Kumar, Adv. Ravi Raghunath, AOR)
  • Respondent: Commissioner of Income Tax
  • Court Officials: Registrar Jagdish Kumar, Assistant Registrar Sapna Bansal

Issues / Allegations / Violations

  • Petition sought special leave to appeal the High Court’s judgment dated 23‑09‑2025 concerning a tax matter under TCA No. 482/2016.
  • No specific allegations or violations are detailed in the Supreme Court order.

Findings & Observations

  • The Court held that there is no sufficient ground to interfere with the impugned judgment under Article 136 of the Constitution.
  • Consequently, the special leave petition is dismissed.

Penalties / Settlements / Directions

  • No monetary penalties or settlements imposed.
  • Direction: “Special leave petition stands dismissed.”
  • Additional direction: “Pending application(s), if any, shall stand disposed of.”

Corrective Actions & Future Obligations

  • No further corrective actions mandated beyond disposal of any pending applications.

Final Ruling & Enforcement

  • The special leave petition is dismissed; the order is effective as of 27 May 2026.
  • The order was digitally signed by Registrar Jagdish Kumar (signature not verified).