NV International Tax SLP Filed in Supreme Court

Case Name: Special Leave Petition (Civil) Diary No(s). 23428/2026 (arising out of impugned final judgment and order dated 23-12-2024 in WPC No. 17813/2024).
Petitioners: Assistant Commissioner of Income Tax Central Circle 31 Delhi & Ors.
Respondent: NV International Private Limited.
Court: Supreme Court of India.
Bench: Hon'ble Mr. Justice Pamidighantam, Sr. Narasimha, Hon'ble Mr. Justice Alok Aradhe.
Application No.: IA No. 153777/2026 (condonation of delay in filing).
Date of Hearing: 22-05-2026.
Period of Dispute/Violation: Not specified; relates to the High Court judgment dated 23-12-2024.

Petitioner Counsel: Mr. Raghavendra P Shankar, A.S.G.; Mr. Sudarshan Lamba, AOR; Ms. Disha Thakkar; Adv. Pushkar Sharma; Adv. Sachin Sharma; Adv. Pallavi Mishra.
Respondent Counsel: Mr. Vishal Kalra; Adv. Anil Kumar; Ms. Suvandna Kalra; Adv. Anil Kumar Gauta, AOR.

The petition seeks to challenge the High Court’s final judgment dated 23‑Dec‑2024 (WPC 17813/2024) and includes an application for condonation of delay in filing the appeal (IA 153777/2026). Specific tax allegations or violations are not detailed in the order.

The Court did not issue any substantive findings on the merits; it directed procedural steps.

1. Issue notice on the Special Leave Petition as well as on the application for condonation of delay.

2. Respondent’s Advocate‑on‑Record, Mr. Anil Kumar Gautam, accepts notice on behalf of the respondent.

3. Tag the matter with SLP (C) Diary No. 55799 of 2024.

The order was digitally signed by Jayant Kumar Arora, Assistant Registrar‑cum‑PS, on 23‑May‑2026 at 13:01:59 IST.

The parties must comply with the issuance of notice and subsequent procedural requirements as directed by the Court.

The Court’s order is procedural, directing the issuance of notice and tagging of the case; no final determination on the tax dispute or penalties has been made at this stage.