THE PRINCIPAL COMMISSIONER OF INCOME TAX 4 vs M/S CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED — SLP(C) No. 12612/2026

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 XII. Status: Disposed.

Disposed

CNR: SCIN010109942026

Filing Date

19-Feb-2026

Registration No

SLP(C) No. 12612/2026

Diary Number

10994/2026

Order Date

06-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 13-Jun-2026

Acts & Sections

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 XII

Petitioner(s)

  1. 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX 4

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.M/S CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED

    Adv. VIVEK JAIN[caveat] [caveat]

Case History

  1. Case disposedDisposed

  2. 06-Apr-2026

    ROP - of Main CaseView PDF

  3. 06-Apr-2026

    Fresh

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe

  4. 19-Feb-2026

    Case filed

    Registration No. SLP(C) No. 12612/2026

View Full Judgment
casestatus.in Summary

Summary: On 06-04-2026, the Supreme Court heard a Special Leave Petition filed by the Principal Commissioner of Income Tax 4 against M/S Cholamandalam MS General Insurance Company Limited, challenging a High Court judgment dated 09-01-2025. The Court condoned the delay in filing and dismissed the Special Leave Petition, declining to interfere with the High Court's impugned judgment and order. All accompanying interlocutory applications stand disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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