Authority: Supreme Court of India

Order Date: 28-10-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 14546/2023 filed by the Principal Commissioner of Income Tax, Bhubaneswar, challenging the final judgment and order dated 25‑02‑2022 in ITA No. 20/2017 of the High Court of Orissa at Cuttack.
  • Respondent: Orissa Mining Corporation Ltd.
  • Additional applications listed: SLP(C) No. 25931/2026, 25932/2026, 3350/2024, 25882/2026 concerning condonation of delay in filing and exemption from filing the impugned judgment.
  • The matter was heard before a bench of Hon’ble Mr. Justice Sanjeev Sachdeva and Hon’ble Mr. Justice Sanjay Kumar.

Final Outcome

  • Leave was granted and the appeals were dismissed as per the signed reportable judgment.
  • All pending applications, including those seeking condonation of delay, were ordered disposed of.

Topics: Tax Litigation, Mining Sector