Authority: Supreme Court of India
Order Date: 20-08-2026
Case Overview
- Petitioner: The PRL. Commissioner of Income Tax 1
- Respondent: BNY Mellon Technology Pvt. Ltd
- Nature of Proceeding: Special Leave Petition (Civil) seeking condonation of delay in filing Income Tax Assessment applications (IA No. 175030/2026, IA No. 186570/2026, IA No. 180565/2026) and related diary numbers 28225/2026, 29755/2026.
- Background: The petition arises from an impugned final judgment and order dated 01-07-2025 in TCA No. 104/2024 passed by the High Court of Judicature at Madras. The petitioner sought the Supreme Court’s intervention to condone the delay in filing the aforementioned assessment applications.
- Counsel for Petitioner: Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Mukesh Kumar Verma, Mr. V Chandrashekhara Bharathi, Mr. Padmesh Mishra, Mr. Nikhil Aradhe.
- Court Composition: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
Order
1. The Court condoned the delay in filing the specified Income Tax Assessment applications.
2. The Court directed that a notice be issued to the respondent(s) (BNY Mellon Technology Pvt. Ltd).
3. The order was digitally signed by Radha Sharma on 21‑08‑2026 at 09:57:41 IST (signature not verified).
4. The matter was tagged with SLP(C) No.26584/2025 for further procedural tracking.
Final Outcome
- The Supreme Court granted the petition for condonation of delay, thereby allowing the pending Income Tax Assessment applications to proceed, and instructed that a formal notice be served on BNY Mellon Technology Pvt. Ltd.
Topics: Taxation, Judicial Order