Authority: Supreme Court of India

Order Date: 02-07-2026

Case Overview

  • Parties: Appellant – Commissioner of Income Tax; Respondent – Punjab and Sind Bank.
  • Proceedings: Civil Appeal No. 6776/2018, along with IA Nos. 66394/2018 (condonation of delay) and 66395/2018 (exemption from filing copy of impugned judgment).
  • Bench: Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh and Hon'ble Mr. Justice N.V. Anjaria (Partial Court Working Days Bench).
  • Counsel: For the appellant – Mr. Sudarshan Lamba (Advocate on Record), Mr. V Chandrashekhara Bharathi (Advocate), Mr. Padmesh Mishra, Mrs. Samta Pushkarna Mishra, Mr. Raj Bahadur Yadav (Advocate on Record). For the respondent – Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Ravi Kumar, Mr. Praveen Swarup (Advocates on Record).
  • Issue: The appellant sought an adjournment on the ground that the learned Additional Solicitor General was unavailable to appear.

Final Outcome

  • The Court, after hearing the counsel, ordered that the matter be adjourned for four weeks to accommodate the unavailability of the Additional Solicitor General.
  • The adjournment is recorded under Item No.115, Court No.4, Section XIV‑A.
  • The order was entered by Assistant Registrar‑cum‑PS Neetu Khajuria and Court Master Sudhir Kumar Sharma.

Topics: Tax Litigation, Banking