Authority: Supreme Court of India

Order Date: 25 July 2026

Case Overview

  • Petition: Special Leave Petition (Civil) No. 30109/2026 filed by Deputy Commissioner of Income Tax (Petitioner) against Nouvelle Securities Private Limited (Respondent).
  • Origin: Arises from an impugned judgment and order dated 03‑02‑2025 of the Delhi High Court in WP(C) No. 12550/2023.
  • Related Applications: IA No. 172344/2026 and IA No. 183410/2026 seeking condonation of delay in filing.
  • Hearing Details: Conducted on 16‑07‑2026 before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana. Counsel for the petitioner included Mr. N. Venkataraman, Mr. Sudarshan Lamba, Mr. B K Satija; counsel for the respondent were not listed.
  • Issues: The petitioner challenges the High Court’s order; the respondent seeks condonation of filing delays.

Final Outcome

  • The Court ordered that the matter be listed before an appropriate bench after obtaining necessary orders from the Chief Justice of India. No substantive merits were decided at this stage.

Topics: Tax Litigation, Supreme Court Procedure