Authority: Supreme Court of India

Order Date: 25 July 2026

Case Overview

  • Petition: Special Leave Petition (Civil) No.19951/2026 filed by the Commissioner of Income Tax (International Taxation) challenging the Delhi High Court judgment dated 23‑01‑2025 in ITA No.480/2023 regarding condonation of delay in filing.
  • Respondent: Adobe Systems Software Ireland Ltd.
  • The High Court order had allowed condonation of delay; the petitioner seeks reversal.
  • Hearing held on 16‑07‑2026 before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana. Counsel for petitioner: Mr. S Dwarkanath, A.S.G.; Mr. Arijit Prasad, Sr. Adv.; Mr. S Vijay Adithya, Adv.; Mr. Sudhir Bisla, Adv.; Mr. Sushant Singh, Adv.; Mr. Sudarshan Lamba, AOR. Counsel for respondent: Mr. Arvind P. Datar, Sr. Adv.; Mr. Vishal Kalra, Adv.; Mr. Anil Kumar, Adv.; Ms. Suvandna Kalra, Adv.; Mr. Anil Kumar Gautam, AOR.

Final Outcome

  • The Court ordered that the matter be listed before an appropriate bench after obtaining necessary orders from the Chief Justice of India. No substantive decision on the merits was rendered.

Topics: Tax Litigation, Supreme Court