Authority: Supreme Court of India
Order Date: 08 September 2026
Case Overview
- Petition: Special Leave Petition (C) No.26714 of 2026 filed by JSW Energy Limited against Assistant/Deputy Commissioner of Income Tax & Anr.
- The petitioner challenged the order dated 29 March 2025, which gave effect to an order in appeal, alleging that no reasonable opportunity of hearing was provided.
- The High Court had declined the challenge and directed that all contentions be taken up in an appeal.
- Senior Counsel Sri Arvind P. Datar argued on merits; Additional Solicitor General Sri S. Dwarakanath conceded that hearing was not granted.
Order Details
- The Supreme Court set aside the order dated 29 March 2025 and also set aside the impugned High Court judgment.
- The Court directed JSW Energy to appear before the Assessing Officer on 29 September 2026, or on any other date mutually intimated, for a hearing where all contentions may be raised.
- The petition is disposed of without any observation on the merits.
- Any pending applications, if any, are rejected.
Final Outcome
- The earlier tax order and the High Court judgment are nullified; a fresh hearing before the Assessing Officer is mandated; no merits are decided; pending applications are dismissed.
Topics: Tax Litigation, Judicial Order