Origin: Arising out of impugned final judgment and order dated 10-05-2023 in WP(C) No.6049/2023 passed by the High Court of Delhi
Period of dispute/violation: Not specified in the order
Parties Involved
Petitioner: MODGIL CONSTRUCTION AND ESTATE PRIVATE LIMITED
Respondent: INCOME TAX DEPARTMENT
Petitioner counsel: Mr. Sachin Sharma, AOR Mr. Chandra Kant Tyagi, Adv. Mr. Anil Kumar Gulati, Adv. Ms. Nur Tandon, Adv. Mr. Naman Sharma, Adv. Mr. Satyavrat Sharma
Respondent counsel: Mr. Raghavendra P Shankar, A.S.G. Mr. Sudarshan Lamba, AOR Ms. Rajeshwari Shankar, Adv. Mr. Navanjay Mahapatra
Issues / Allegations / Violations
The petition seeks special leave to appeal against the High Court's order dated 10-05-2023 in WP(C) No.6049/2023 concerning income‑tax matters. Specific allegations or factual disputes are not detailed in the Supreme Court order.
Findings & Observations
The learned Additional Solicitor General (ASG) for the Revenue submitted that the present matter does not pertain to the issues addressed in earlier orders dated 10.04.2026 (CA No. 4716/2026) and 04.05.2026 (CA No. 6922/2026).
Penalties / Settlements / Directions
The Court directed that the petition be listed (without tagging) after obtaining administrative directions from the Chief Justice of India. No monetary penalties or settlements were imposed.
Corrective Actions & Future Obligations
No specific corrective actions were mandated. The case is to be listed for further hearing pending the Chief Justice of India's administrative directions.
Final Ruling & Enforcement
The order is procedural, directing the listing of the petition. No substantive judgment on the merits of the tax dispute was rendered at this stage.
