Supreme Court Dismisses SLP Against Sumitomo

Authority: Supreme Court of India

Order Date: 29-09-2026

Petitioner: Principal Commissioner of Income Tax filed Special Leave Petition (Civil) Diary No. 50128/2026 challenging the High Court of Delhi’s final judgment and order dated 02‑09‑2024 in ITA No. 52/2023 and CMAPPL No. 3673/2023.
Respondent: Sumitomo Corporation India (P) Ltd.
The High Court’s order (details not provided) was the subject of the challenge.
Counsel for petitioner: Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba‑3667, AOR Mrs. Alka Aggarwal, Adv. Ms. Shweta Garg, Adv. Mr. Dharmendra Kumar Pandey, Adv. Mr. Adarsh Kumar Pandey, Adv. Mr. Pradyumna Tyagi, Adv. Mr. Shubhankar Singh, Adv.
Counsel for respondent: Mr. Himanshu S. Sinha, Adv., Mr. Prashant Meharchandani, Adv., Mr. Jainender S. Kataria, Adv.
Bench: Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.

The Court noted an inordinate delay in filing the SLP, which was not satisfactorily explained.
It found no good ground to interfere with the impugned High Court order.
The Special Leave Petition was dismissed on both delay and merits.
Any pending applications, if any, were ordered disposed of.

Topics: Tax Litigation, Judicial Review