Authority: Supreme Court of India

Order Date: 15 July 2026

Case Overview

  • Petition filed by the Deputy Commissioner of Income Tax & ANR seeking condonation of delay in filing Income Tax Assessments IA No.175285/2026 and IA No.175287/2026, arising from the impugned final judgment dated 29‑08‑2025 of the Madras High Court in WAMD No.414/2023.
  • Respondent: Vedanta Limited.
  • Special Leave Petition (Civil) No.24000/2026 was listed for hearing on 13‑07‑2026 before a two‑judge bench of Justice K.V. Viswanathan and Justice Arun Palli.
  • Counsel for the petitioner included Adv. Alok Kumar, Adv. Sudarshan Lamba, AOR Ms. Aashna Gill, Adv. Nikhil Aradhre, Adv. Shrirang Verma, Adv. A A Pandey. Counsel for the respondent included Ms. Surekha Raman, Adv. Shreyash Kumar, Adv. Sidharth Nair, and K.J.John & Co., AOR.

Order

1. Delay in filing the aforementioned Income Tax Assessments is condoned.

2. The Court directs that a notice be issued to the respondent.

3. The matter is to be tagged with SLP (Civil) No.10077 of 2026.

4. Liberty is granted to the respondent to file a counter‑affidavit.

Final Outcome

The Supreme Court has formally condoned the procedural delay, ordered issuance of notice, assigned a new SLP number for further proceedings, and permitted Vedanta Limited to submit a counter‑affidavit, thereby allowing the tax dispute to continue on the merits.

Topics: Tax Litigation, Corporate Law