Date of hearing: 22‑05‑2026; order digitally signed on 25‑05‑2026 16:07:00 IST
Related prior order: Impugned final judgment and order dated 05‑03‑2025 in ITA No. 425/2023 passed by the High Court of Karnataka
Parties Involved
Petitioners: The PR Commissioner of Income Tax Central & Anr.; counsel: Mr. Sudarshan Lamba (AOR), Mr. S Dwarakanath (ASG), Mrs. Nisha Bagchi (ASG), Sr. Adv. Mr. Sarthak Karol, Adv. Mr. Digvijay Dam, Adv. Ms. Neelakshi Bhaduria, Adv. Mr. Amit Sharma V.
Respondent: Waterline Hotels Pvt Ltd (sole respondent, no counsel listed)
Issues / Allegations / Violations
Petitioners seek additional time to effect service of notice upon the sole respondent, which remains unserved.
No substantive allegations, financial penalties, or detailed violations are mentioned in the order.
Findings & Observations
The Court acknowledged the petitioner's request for time to serve notice and did not make any substantive findings on the underlying tax dispute.
Penalties / Settlements / Directions
The Court directed that the necessary steps to serve notice be completed before the next date of hearing.
The next hearing list will be set after completion of the process on 07‑09‑2026.
Corrective Actions & Future Obligations
Petitioners must ensure service of notice on Waterline Hotels Pvt Ltd before the next hearing.
Compliance with the Court’s direction is required by the stipulated date of 07‑09‑2026.
Final Ruling & Enforcement
Order issued by the Supreme Court on 25‑05‑2026 directing service of notice and scheduling of the subsequent hearing after compliance.
