Authority: Supreme Court of India
Order Date: 18-08-2026
Case Overview
- Petitioner: Assistant/Deputy Commissioner of Income Tax Large Taxpayer Unit 2.
- Respondent: M/s Cholamandalam MS General Insurance Co. Ltd.
- The petition arises from an impugned final judgment and order dated 16-04-2025 in TCA No. 51/2023 passed by the High Court of Madras, seeking condonation of delay in filing IA No. 200361/2026.
- The bench consisted of Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe.
- Counsel for the petitioner included Additional Solicitor General Raghavendra P. Shankar and others; counsel for the respondent included senior advocates Arvind Datar, Vivek Jain, etc.
Order
1. The Court directed that notice be issued on the application for condonation of delay as well as on the Special Leave Petition.
2. The matter was listed together with SLP (C) D. No. 39695 of 2026 for further hearing.
3. Permission was granted to Additional Solicitor General Raghavendra P. Shankar to amend the Special Leave Petition, with the amendment to be filed within one week.
Final Outcome
- The proceedings will continue after notice issuance and amendment of the petition; no substantive decision on the condonation request was made at this stage.
Topics: Tax Litigation, Insurance