Authority: Supreme Court of India
Order Date: 16-10-2026
Case Overview
- Petitioner: The Income Tax Officer filed petitions (CRL Nos. 4327‑4328/2023) seeking exemption from filing the copy of the impugned judgment (IR and IA No.32498/2023) against M/s Amalgam Nutrients and Feeds Ltd. and other respondents.
- Respondents: M/s Amalgam Nutrients and Feeds Ltd. & others (including a respondent No. 3 whose fresh particulars could not be ascertained).
- Nature of Proceeding: Petition for Special Leave to Appeal (CRL) before the Supreme Court, heard in chamber.
- Hearing Details: The matter was heard on 16‑Oct‑2026 before Hon'ble Mr. Justice Devendra Kumar Upadhyaya. Counsel for the petitioner, Mr. Sudarshan Lamba (AOR Mrs. Gargi Khanna), stated that the fresh particulars of respondent No. 3 could not be ascertained and indicated an intention to move an application for substituted service. Counsel for the respondents included Mr. C. K. Karunakaran, Ms. Shifna Muhammed Shukkur, Ms. Anne Mathew, and Mr. Harshad V. Hameed.
Order
- The Court directed that the application for substituted service be filed within four weeks from the date of the order.
- The directive was recorded by Court Masters Priyanka Malik and Parveen Kumar Rawat.
Final Outcome
- The parties must file the substituted service application within the stipulated four‑week period; no substantive decision on the merits of the tax exemption request was rendered.
Topics: Tax Litigation, Court Procedure