Authority: Supreme Court of India (Chief Justice and Justices Joymalya Bagchi, V. Mohana, Pradeep Rai)

Order Date: 21-08-2026

Case Overview

  • Civil Appeal No. 8761/2016, Diary No. 31208/2023, filed by Director of Income Tax (International Taxation) against National Petroleum Construction Company.
  • The matter sought condonation of delay in filing and exemption from filing a copy/certificate of the impugned judgment (IA Nos. 168230/2023 and 168228/2023).
  • Counsel for the appellant included Mr. Raj Bahadur Yadav (AOR), Mr. N Venkataraman, A.S.G., Mr. Nachiketa Joshi, Sr. Adv., Mr. Sudarshan Lamba, AOR, Mrs. Rekha Pandey, Adv., Mr. Akshay Amritanshu, Adv., Mrs. Sunita Sharma, Adv., and Mr. Satya Prakash, Adv.
  • Counsel for the respondent comprised Mr. Sachit Jolly, Sr. Adv., Mr. Mohit Paul, AOR, Mr. Abhyudaya Shankar Bajpai, Adv., Ms. Rangoli Seth, Adv., Ms. Manvi, Adv., and Mr. Rohit, Adv.

Final Outcome

  • The Court issued an award (Diary No. 31208/2023) granting condonation of the filing delay and exempting the respondent from furnishing the copy/certificate of the impugned judgment.
  • The award was digitally signed by Registrar‑cum‑PS Dy. Registrar Nitin Talreja on 23-08-2026 at 16:45:08 IST (signature not verified).

Topics: Tax Litigation, Supreme Court Decision