Authority: Supreme Court of India
Order Date: 27-07-2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 8945/2026 filed by the Commissioner of Income Tax (International Taxation) seeking condonation of delay.
- Respondent: Genpact Consulting (Singapore) Pte Ltd.
- Origin: The petition arises from an impugned final judgment and order dated 11-12-2024 in ITA No. 103/2023 passed by the High Court of Delhi, New Delhi.
- IA No.: 82141/2026 – request for condonation of delay in filing.
- Hearing: Conducted on 27-07-2026 before Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
- Counsel for Petitioner: Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi, Adv. Ms. Nasadiya Singh, Adv. Ms. Disha Thakkar, Adv. Mr. Ankur Rastogi.
- Counsel for Respondent: Mr. Mukul Rohatgi (Sr. Adv.), Mr. Sachit Jolly (Sr. Adv.), Ms. Anuradha Dutt, Adv., Mr. Karanjot Singh Khurana, Adv., Ms. Sherry Goyal, Adv., Ms. Viyushti Rawat, Adv., Mr. Shubham Gupta, Adv., Mr. Raghav Dutt, Adv., Ms. B. Vijayalakshmi Menon (AOR).
Order
1. Delay in filing IA No. 82141/2026 is hereby condoned.
2. Issue a notice to the respondent, which must be returned on or before 13.08.2026.
3. Ms. B. Vijayalakshmi Menon, the learned AOR, waives service of the notice on behalf of the respondent.
Final Outcome
- The Supreme Court has formally condoned the procedural delay, allowing the filing to proceed.
- A notice will be issued with a return deadline of 13 August 2026, and the respondent has waived formal service of that notice.
Topics: Tax Litigation, Procedural Order