Authority: Supreme Court of India
Order Date: 21-09-2026
Case Overview
- Petitioner: Commissioner of Income Tax
- Respondent: Adobe Systems Software Ireland Ltd
- The petition arises from an impugned final judgment and order dated 23‑01‑2025 in ITA No. 481/2023 passed by the High Court of Delhi.
- The specific relief sought is the condonation of delay in filing IA No. 256473/2026 and the condonation of delay in refiling/curing defects in IA No. 256476/2026.
- Counsel for the petitioner included Mr. N Venkatraman (A.S.G.), Mr. Sudarshan Lamba (AOR), and advocates Mr. V C Bharathi, Mr. Pankaj Singh, Mr. Arkaj Kumar, Ms. Vidushi Pandey.
- Counsel for the respondent comprised Mr. Vishal Kalra, Mr. S.s. Tomar, Mr. Anil Kumar, Ms. Suvandna Kalra, and Mr. Anil Kumar Gautam (AOR).
- The matter was heard before Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
Final Outcome
1. The Court condoned the delay in filing IA No. 256473/2026.
2. The Court condoned the delay in refiling/curing defects in IA No. 256476/2026.
3. The proceedings are to be tagged with Special Leave Petition (C) No. 17002 of 2026 for further adjudication.
Topics: Tax Litigation, Judicial Relief, International Software Company