Authority: Supreme Court of India
Order Date: 28-09-2026
Case Overview
- Parties: Principal Commissioner of Income Tax, Delhi (Petitioner) vs. Nestle India Ltd (Respondent).
- Nature of Proceeding: Special Leave Petition (C) No. 2423/2024 arising from the impugned final judgment and order dated 17‑05‑2023 in ITA No. 281/2023 passed by the High Court of Delhi.
- Key Allegations / Issues: The Revenue had filed a civil appeal against the Delhi High Court order; the Respondent asserts that this civil appeal has been withdrawn, rendering the Special Leave Petition unnecessary.
- Counsel Submissions: Respondent counsel (Mr. Vaibhav Kulkarni, Adv.) submitted that the withdrawal of the Revenue’s civil appeal warrants dismissal of the petition. Petitioner counsel (Senior Advocate Mr. Arijit Prasad) sought a one‑week adjournment to confirm the withdrawal status.
- Court Observations: The Court noted the submission regarding withdrawal and the petitioner’s request for time to ascertain the same.
Final Outcome
- No substantive ruling on the merits was delivered. The Court granted the petitioner’s request for a one‑week adjournment to verify the withdrawal of the Revenue’s civil appeal and listed the matter for further hearing on 05‑10‑2026.
Topics: Tax Litigation, Corporate Tax