Authority: Supreme Court of India

Order Date: 27-07-2026

Case Overview

  • Petition filed by the Principal Commissioner of Income Tax (International) seeking condonation of delay in filing a Special Leave Petition (SLP) against M/s Goldman Sachs Service Pvt. Ltd.
  • The SLP arises from the impugned final judgment and order dated 03-09-2025 passed by the High Court of Karnataka at Bengaluru in ITA No.124/2024.
  • The petition is identified as IA No.204754/2026 and requests the Supreme Court to allow the delayed filing of the SLP.
  • Counsel for the petitioner included Mr. Raghavendra P Shankar (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Karan Lahiri, Adv., Mr. Varad A Kilor, Adv., Mr. Gaurav Arya, Adv., and Mr. Vivek Gupta, Adv.
  • The bench hearing the matter comprised Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.

Final Outcome

  • The Court ordered that the matter be tagged with Diary No.24318/2026.
  • No substantive merits, penalties, or substantive directions were issued; the order is purely procedural concerning case administration.

Topics: Tax Litigation, Procedural Order