Authority: Supreme Court of India

Order Date: 20-07-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No. 26623/2024, arising from the impugned final judgment and order dated 15-12-2022 in Income Tax Appeals (ITA) No. 19/2019 and 20/2019 passed by the High Court of Orissa, Cuttack.
  • Parties: Petitioner – The Principal Chief Commissioner of Income Tax & Others; Respondent – Evangelical Missionary Society.
  • Interim Applications: IA No. 163694/2024 (condonation of delay in filing), IA No. 163696/2024 (condonation of delay in refiling/curing defects), IA No. 163693/2024 (exemption from filing copy of the impugned judgment).
  • Hearing Date: 20-07-2026 before Hon'ble Justices Pamidighantam Sri Narasimha and Alok Aradhe.
  • Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Sharath Nambiar, Adv.; Mr. Shivank Pratap Singh, Adv.; Mr. Raghav Sharma, Adv.; Mr. Rajan Kumar Choursia, Adv.
  • Counsel for Respondent: Mr. Divyakant Lahoti, Amicus Curiae.

Order Details

1. The Registry is directed to summon the records of Income Tax Appeal Nos. 19‑20 of 2019 from the High Court of Orissa, Bench at Cuttack. (Signature Not Verified)

2. Upon receipt of the records, soft copies shall be supplied to the Office of the learned Additional Solicitor General and to the learned Amicus Curiae. (Digitally signed by Jayant Kumar Arora on 2026.07.21 16:54:19 IST)

3. The matter is to be re‑listed for hearing on 07-09-2026.

Final Outcome

The Supreme Court issued procedural orders directing the retrieval and electronic transmission of the High Court records pertaining to ITA Nos. 19‑20 of 2019 and scheduled a further hearing on 7 September 2026.

Topics: Tax Litigation, Court Procedure