Authority: Supreme Court of India

Order Date: 09-09-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 1580/2026 filed by The PRL Commissioner of Income Tax Central & Anr. against Waterline Hotels Pvt Ltd, arising from the impugned final judgment and order dated 05‑03‑2025 in ITA No. 425/2023 passed by the High Court of Karnataka at Bengaluru.
  • The petition was heard on 07‑09‑2026 before a two‑judge bench comprising Hon’ble Mr. Justice Sanjay Kumar and Hon’ble Mr. Justice Sanjeev Sachdeva.
  • Counsel for the petitioner included Mr. Sudarshan Lamba, AOR Mr. S Dwarakanath, A.S.G. Mrs. Nisha Bagchi, Sr. Adv. Mr. Sarthak Karol, Adv. Mr. Digvijay Dam, Adv. Ms. Neelakshi Bhaduria, Adv. Mr. Amit Sharma V. Counsel for the respondent was Ms. Mrinal Kanwar, Adv./AOR.

Order Details

  • The Court directed Ms. Mrinal Kanwar, learned counsel for the respondent, to appear and file a counter‑affidavit within six weeks from the date of the order.
  • Any rejoinder to the counter‑affidavit may be filed within two weeks after the six‑week filing deadline.
  • The matter was re‑listed for further hearing on 16‑11‑2026.
  • The order was digitally signed by Court Master Babita Pandey (AJEET SINGH TARIYAL) on 09‑09‑2026 at 10:02:54 IST.

Final Outcome

  • The Supreme Court granted a six‑week extension to the respondent for filing a counter‑affidavit and set a subsequent two‑week window for any rejoinder, with the case scheduled for a next hearing on 16‑11‑2026.

Topics: Tax Litigation, Procedural Order