COMMISSIONER OF INCOME TAX LTU vs TATA MOTORS LTD. — SLP(C) No.(Verified On 6-4-2026)
Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section IX. Status: DISPOSED.
CNR: SCIN010160622026
Filing Date
16-Mar-2026
Registration No
SLP(C) No.(Verified On 6-4-2026)
Diary Number
16062/2026
Order Date
10-Apr-2026
Document Type
ROP - of Main Case
Disposal Type
Dismissed on ground of delay
Data as of 26-May-2026
Acts & Sections
Petitioner(s)
COMMISSIONER OF INCOME TAX LTU
Adv. SUDARSHAN LAMBA
Respondent(s)
TATA MOTORS LTD.
Hearing History
Judge: HON'BLE MR. JUSTICE RAJESH BINDAL and HON'BLE MR. JUSTICE VIJAY BISHNOI
FRESH
| Date | Purpose |
|---|---|
| 10-Apr-2026 | FRESH |
Orders
Case Summary: Commissioner of Income Tax v. Tata Motors Ltd. The Supreme Court dismissed the Income Tax Department's Special Leave Petition challenging the Bombay High Court's July 2024 order in ITA No. 412/2019, finding a 501-day delay in filing with inadequate justification. The Court also rejected the condonation application, noting that multiple appeals were decided in a common High Court order but only one was presented to the Supreme Court. The Department was directed to pay ₹25,000 to the Armed Forces Battle Casualties Welfare Fund within four weeks. This case analysis is maintained by casestatus.in based on publicly available court records.
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