Authority: Supreme Court of India

Order Date: 28-07-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No. 38047/2026 filed by the Principal Commissioner of Income Tax 4 against M/s Cholamandalam.
  • Origin: Arising out of the impugned final judgment and order dated 09-01-2025 in TCA No. 179/2023 passed by the High Court of Judicature at Madras.
  • Subject Matter: Application for condonation of delay in filing Interrogatory Application No. 200942/2026.
  • Hearing Date: 27-07-2026 before Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
  • Counsel for Petitioner: Mr. Raghavendra P Shankar, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. Karan Lahiri, Adv.; Mr. Varad A Kilor, Adv.; Mr. Gaurav Arya, Adv.; Mrs. Alpana Sharma, Adv.
  • No counsel listed for Respondent.

Court Observations & Directions

1. The Court condoned the delay in filing the interlocutory application.

2. The Court expressed that it is not inclined to interfere with the impugned order under its jurisdiction pursuant to Article 136 of the Constitution of India.

3. Accordingly, the Special Leave Petition is dismissed, and any accompanying interlocutory applications, if any, stand disposed of.

Final Outcome

  • Delay in filing the interlocutory application is formally condoned.
  • The High Court’s order dated 09‑01‑2025 remains untouched.
  • The Special Leave Petition is dismissed, resulting in no further relief for the petitioner.

Topics: Tax Litigation, Supreme Court Order