Authority: Supreme Court of India

Order Date: 13-07-2026

Case Overview

  • Petitioner: The Principal Commissioner of Income Tax (4) Delhi.
  • Respondent: Honda Siel Power Products Ltd.
  • Application No.: 1836/2026, filed as a Miscellaneous Application in SLP(C) No.13821/2021, seeking modification of the final judgment and order dated 13-01-2026.
  • Bench: Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice R. Mahadevan.
  • Counsel for petitioner: Mr. S Dwarakanath (ASG), Mr. Sudarshan Lamba (AOR), Mr. S Vijay Adithya, Ms. Nasadiya Singh, Mr. Sarthak Karol, Mr. Nithin Chowdhary Paluvari, Mr. Shubhankar Singh.
  • Counsel for respondent: Mr. Aniket Deepak Agrawal (AOR), Mr. Neeraj Jain, Mr. Abhisek Singh.

Final Outcome

  • The Court dismissed the Miscellaneous Application, stating that similar applications have been dismissed previously, and therefore the request for modification of the 13‑Jan‑2026 judgment is denied.

Topics: Tax Litigation, Corporate Law