Authority: Supreme Court of India (Partial Court Working Days Bench)

Order Date: 02-07-2026

Case Overview

  • Parties: Principal Commissioner of Income Tax, Delhi (Appellant) vs. Samsung India Electronics Ltd (Respondent).
  • Proceedings: Civil Appeal No. 5244/2018, Diary No. 20512/2018 (XIV), IA No. 84731/2018.
  • Bench: Hon'ble Mr. Justice NONGMEIKAPAM KOTISWAR SINGH and Hon'ble Mr. Justice N.V. ANJARIA.
  • Counsel for Appellant: Mr. Arijit Prasad, Sr. Adv.; Mr. Sudarshan Lamba, AOR.
  • Counsel for Respondent: Ms. Anuradha Dutt, Adv.; Mr. Karanjot Singh Khurana, Adv.; Ms. Sherry Goyal, Adv.; Ms. Viyushti Rawat, Adv.; Mr. Shubham Gupta, Adv.; Ms. B. Vijayalakshmi Menon, AOR.
  • Nature of Application: Condonation of delay in filing and request for adjournment on the ground of non‑availability of the learned Additional Solicitor General.

Final Outcome

  • The Court, after hearing counsel, granted condonation of delay in filing.
  • The matter was adjourned for a period of four weeks to accommodate the absence of the Additional Solicitor General.
  • The order was recorded by Assistant Registrar‑cum‑PS (Neetu Khajuria) and Court Master (Sudhir Kumar Sharma).

Topics: Tax Litigation, Corporate Tax Dispute