Authority: Supreme Court of India

Order Date: 19-08-2026

Case Overview

  • Petitioners: The Principal Commissioner of Income Tax (Petitioner) filed Special Leave Petition (Civil) Diary No. 36356/2026 arising from the impugned final judgment dated 09-01-2025 in TCA No. 183/2023 of the Madras High Court.
  • Respondent: M/s Cholamandalam MS General Insurance Company Ltd.
  • The petition sought condonation of delay in filing IA No. 199550/2026, alleging a need for relief from procedural lapse.
  • The Court observed a delay of 420 days in filing the Special Leave Petition and found no plausible or bonafide explanation for such inordinate delay.

Final Outcome

  • The Supreme Court dismissed the Special Leave Petition on the ground of delay.
  • All pending interlocutory applications, if any, were disposed of.

Topics: Tax Litigation, Insurance