Authority: Supreme Court of India
Order Date: 07-08-2026
Case Overview
- Petition: Special Leave Petition (Civil) Diary No. 14289/2024 filed by Assistant Commissioner of Income Tax against Virmati Software and Telecommunications Limited.
- Origin: Arises from impugned final judgment and order dated 13‑02‑2023 in SCA No. 345/2023 of the High Court of Gujarat, Ahmedabad.
- Related applications: IA No. 170864/2026 (condonation of delay), IA No. 170865/2026 (condonation of delay in refiling/curing defects), IA No. 170862/2026 (exemption from filing copy of the impugned judgment).
- Counsel: For petitioner – N. Venkataraman (ASG), Arijit Prasad, Sudarshan Lamba, V. Chandrashekhara Bharathi, Vikash Sharma, Mahamaya Chatterjee. For respondent – none listed. Bench: Justice J.B. Pardiwala and Justice K. Vinod Chandran.
Order
1. The Court condoned the delay in filing the pending applications.
2. The petition is deemed covered by the Supreme Court judgment rendered on 3‑10‑2024 in Union of India & Ors. vs. Rajeev Bansal (Civil Appeal No.8629/2024, 2024 (11) Scale 473).
3. Consequently, the petition filed by the Revenue Department is disposed of, and the assessee (Virmati Software) will be governed by the reasons discussed in the referenced judgment.
4. Assessing officers are directed to dispose of any objections in accordance with the law as laid down by the Supreme Court; the aggrieved assessee may pursue all rights and remedies under law, except for issues already concluded in the cited judgment.
5. Any pending applications, if any, are also disposed of.
Final Outcome
The Supreme Court dismissed the revenue’s petition, condoned filing delays, and instructed tax officials to resolve objections per the 3‑Oct‑2024 precedent, leaving Virmati Software free to exercise further legal remedies for any unresolved matters.
Topics: Tax Litigation, Supreme Court Order