Authority: Supreme Court of India

Order Date: 13-07-2026

Case Overview

  • Petitioner: The Principal Commissioner of Income Tax (4) Delhi.
  • Respondent: Honda Siel Power Products Ltd.
  • Application: IA No. 49084/2026, a Miscellaneous Application seeking modification of the final judgment and order dated 13-01-2026 in SLP(C) No.13821/2021.
  • Bench: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
  • Counsel for petitioner included Mr. S Dwarakanath (A.S.G.), Mr. Sudarshan Lamba (AOR), and several advocates; counsel for respondent included Mr. Aniket Deepak Agrawal (AOR) and others.
  • The Court observed that similar miscellaneous applications have been dismissed in the past and therefore applied the same reasoning.

Final Outcome

  • The Miscellaneous Application (IA No. 49084/2026) is dismissed.
  • The Court ordered that any pending applications, if any, shall stand disposed.

Topics: Tax Litigation, Supreme Court Order