Authority: Supreme Court of India

Order Date: 01-10-2026

Case Overview

  • Petitioner: The Principal Commissioner of Income Tax (India) filed Special Leave Petitions (IA No. 267800/2026, IA No. 267796/2026, IA No. 282827/2026, IA No. 282831/2026) seeking condonation of delay in filing and refiling.
  • Respondent: M/s Cholamandalam MS General Insurance Company Ltd.
  • Bench: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.
  • Counsel for Petitioner: Additional Solicitor General S. Dwarakanath and team (Mr. Sudarshan Lamba, Mr. S Vijay Adithya, Ms. Vidushi Pandey, Mr. A Deb Kumar, Mr. Shailendra Tiwary, Mr. Alabhaya Dhamija, Ms. Benila Bm).
  • Counsel for Respondent: Senior Advocate Arvind P. Datar and team (Mr. Sandeep Bagmar R, Mr. Vivek Jain, Mr. Dwarakesh Prabhakaran, Ms. Suchitra Kumbhat, Ms. Gunjan Prabhakaran, Mr. Sadiq Noor, Mr. Rohit H Nair).
  • The petitions were filed after delays of 449 days and 427 days respectively.
  • The Court found the justification for the delays insufficient, describing the delay as inordinate.

Final Outcome

  • Both Special Leave Petitions were dismissed on the ground of delay.
  • Any pending applications, if any, were ordered to stand disposed.

Topics: Tax Litigation, Insurance Regulation