Authority: Supreme Court of India

Order Date: 04-08-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 14546/2023 filed by the Principal Commissioner of Income Tax challenging the High Court of Orissa at Cuttack’s final judgment dated 25‑02‑2022 in ITA No. 20/2017.
  • Respondent: Orissa Mining Corporation.
  • Several related SLP applications were listed: SLP(C) No. 25931/2026 (condonation of delay), SLP(C) No. 25932/2026 (condonation of delay), SLP(C) No. 3350/2024, IA No. 266842/2023 (exemption from filing), SLP(C) No. 25882/2026 (condonation of delay).
  • Coram: Hon’ble Mr. Justice Sanjay Kumar and Hon’ble Mr. Justice Sanjeev Sachdeva.
  • Counsel for petitioner: Miss Madhulika Upadhyay (AOR), Mr. N Venkataraman (A.S.G.), Mrs. Nisha Bagchi (Sr. Adv.), Mr. Sudarshan Lamba (AOR), Mr. Venkataraman Chandrashekhara Bharathi (Adv.), Mr. Shashank Bajpai (Adv.), Mr. A K Kaul (Adv.), Mr. Raj Bahadur Yadav (AOR), among others.
  • Counsel for respondent: Mr. Ashok Panigrahi (Sr. Adv.), Mr. Shubhranshu Padhi (AOR), Mr. Subhas Chandra Das (Adv.), and additional advocates listed.

Order

  • Arguments were heard.
  • Judgment was reserved.

Final Outcome

  • The Supreme Court has reserved its judgment; no substantive decision has been delivered as of the hearing date.

Topics: Tax Litigation, Mining Sector