Authority: Supreme Court of India

Order Date: 13-10-2026

Case Overview

  • Petitioners: Assistant Commissioner of Income Tax Circle 1 (3) & Ors.
  • Respondent: Arcelor Mittal Nippon Steel India Limited.
  • Petition No.: Special Leave Petition (C) No. 33795/2025, arising from impugned final judgment and order dated 16-04-2024 in WP No. 4480/2022 of the Bombay High Court.
  • The petition sought relief against the High Court’s decision concerning a tax matter; hearing held before Justices J.B. Pardiwala and K. Vinod Chandran.
  • Counsel for petitioners included N Venkataraman, Sudarshan Lamba, V Chandrashekhara Bharathi, Varad Kilor, Yogya Rajpurohit, Bhuvan Kapoor, Siddharth Sinha. Counsel for respondent included Dr. A.M. Singhvi, Ashim Sood, Mahesh Agarwal, Anshuman Srivastava, Himanshu Saraswat, Sanjivani Pattjoshi, E.C. Agrawala.

Final Outcome

  • The Court, after reviewing the materials, declined to interfere with the High Court’s judgment and order.
  • The Special Leave Petition is dismissed.
  • Any pending applications, if any, are ordered disposed of.

Topics: Tax Litigation, Corporate Law