Authority: Supreme Court of India

Order Date: 21-08-2026

Case Overview

  • Civil Appeal No. 1509/2021 filed by the Commissioner of Income Tax (Appellant) against M/s Reliance Infrastructure Ltd. (Respondent).
  • The matter involves multiple Special Leave Petitions (SLP):
  • SLP(C) No. 682/2021 (III‑B) – includes IA No. 144983/2025 (application for disposal of SLP by the respondent), IA No. 85038/2023 (application for tagging/detagging), IA No. 250338/2025 (withdrawal of case/application).
  • SLP(C) No. 1115/2022 (IV‑A).
  • SLP(C) No. 7428/2024 (XIV) – includes IA No. 250272/2025 (withdrawal of case/application).
  • SLP(C) No. 38813/2025 (XVI).
  • Counsel for the petitioner sought withdrawal of the first three SLPs.
  • The Court heard arguments from senior counsel representing both the appellant and the respondent.

Final Outcome

1. The Court permitted the petitioner to withdraw SLP(C) No. 682/2021, SLP(C) No. 1115/2022, and SLP(C) No. 7428/2024.

2. These three Special Leave Petitions are dismissed as withdrawn.

3. SLP(C) No. 38813/2025 is not dismissed; it is listed before the regular Court for further proceedings.

Topics: Tax Litigation, Supreme Court