Authority: Supreme Court of India

Order Date: 18-06-2026

Case Overview

  • Parties: Commissioner of Income Tax III (Appellant) vs Spectra Shares and Scrips (P) Limited (Respondent).
  • Proceedings: Civil Appeal No. 6422/2015 under Section XII‑A, with related C.A. No. 6427/2015 (XII‑A).
  • Bench: Hon'ble Mr. Justice Sandeep Mehta and Hon'ble Mr. Justice Vijay Bishnoi (Partial Court Working Days Bench).
  • Counsel: For the Appellant – Mr. Sudarshan Lamba (AOR), Mr. Zoheb Hussain, Adv. Ashok Panigrahi, Adv. Rekha Pandey, Adv. Anita Sahni, Adv. Santsoh Kumar. For the Respondent – Ms. Tatini Basu (AOR), Mr. D Satya Sai Sumanth, Adv. K V Girish Chowdary.
  • Nature of Proceeding: Procedural hearing of a tax dispute; no substantive merits addressed in this order.

Final Outcome

  • The Court ordered that the matter be re‑listed for hearing in September 2026.
  • No judgment on the substantive issues of the tax dispute was rendered; the case remains pending further adjudication.

Topics: Tax Litigation, Procedural Order