Authority: Supreme Court of India
Order Date: 22 August 2026
Case Overview
- Petition filed by the Principal Commissioner of Income Tax 4 seeking condonation of delay in filing IA No. 234082/2026 against MS Cholamandalam MS General Insurance Company Ltd, arising from the impugned final judgment and order dated 09‑01‑2025 in TCA No. 184/2023 of the Madras High Court.
- The petition was filed 449 days after the prescribed period, and the petitioner offered no plausible or bonafide explanation for the inordinate delay.
- The matter was heard on 19‑08‑2026 before a bench of Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe.
Final Outcome
- The Court held that the 449‑day delay could not be condoned and dismissed the Special Leave Petition on the ground of delay.
- Any pending interlocutory applications, if any, were ordered disposed of.
Topics: Tax Litigation, Insurance