Authority: Supreme Court of India

Order Date: 28-07-2026

Case Overview

  • Parties: Commissioner of Income Tax (Petitioner) vs M/s MSM Satellite (Singapore) Pte. Ltd. (Respondent).
  • Applications: IA No.51154/2026 (in MA No.2043/2026) and IA No.51971/2026 (in MA No.2039/2026) seeking recall of the Court’s earlier order dated 13‑01‑2026 in D No.44273/2019.
  • Hearing: Conducted on 28‑07‑2026 before Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
  • Counsel for Petitioner: Mr. S Dwarakanath (ASG), Mr. Sudarshan Lamba (AOR), Mr. S Vijay Adthiya, Ms. Nasadiya Singh, Mr. Sarthak Karol, Mr. Nithin Chowdhary Paluvari.
  • Counsel for Respondent: Not listed.
  • Background: The petitioner sought to have the Supreme Court recall its own judgment and order dated 13‑01‑2026, alleging reasons not specified in the excerpt.

Observations & Reasoning

  • The Court heard the learned ASG appearing for the applicant.
  • After consideration, the Court found no reason to either recall or modify its order dated 13‑01‑2026.

Final Outcome

  • Both IA No.51154/2026 and IA No.51971/2026 are dismissed.
  • Any pending applications, if any, shall stand disposed of.
  • The original order dated 13‑01‑2026 remains in force.

Topics: Tax Litigation, Supreme Court Order