Supreme Court of India

THE PRINCIPAL COMMISSIONER OF INCOME TAX VS. ORISSA MINING CORPORATION on 28 October 2026

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SLP(C) No. 14546/2023 etc. ITEM NO.1501 COURT NO.8 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 14546/2023 [Arising out of impugned final judgment and order dated 25-02-2022 in ITA No. 20/2017 passed by the High Court of Orissa at Cuttack] PRINCIPAL COMMISSIONER OF INCOME TAX, BHUBANESHWAR Petitioner(s) VERSUS ORISSA MINING CORPORATION LTD. Respondent(s)

WITH SLP(C) No. 25931/2026 (XI-A) (IA No. 135242/2023 - CONDONATION OF DELAY IN FILING) SLP(C) No. 25932/2026 (XI-A) (IA No. 237673/2023 - CONDONATION OF DELAY IN FILING) SLP(C) No. 3350/2024 (XI-A) (IA No.266842/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 25882/2026 (XI-A) (IA No. 73600/2024 - CONDONATION OF DELAY IN FILING)

Date : 28-10-2026 These matters were called on for pronouncement of judgment today. For Petitioner(s) : Ms. Madhulika Upadhyay- 4185, AOR

Mr. N. Venkataraman, A.S.G. (N/P) Ms. Nisha Bagchi, Sr. Adv. Mr. Sudarshan Lamba, AOR Mr. Venkataraman Chandrashekhara Bharathi, Adv.

Mr. Raj Bahadur Yadav- 2771, AOR For Respondent(s) : Mr. Ashok Panigrahi, Sr. Adv. Mr. Shubhranshu Padhi, AOR Mr. Subhas Chandra Das, Adv. Mr. Jay Nirupam, Adv. Mr. D. Girish Kumar, Adv. Mr. Pranav Giri, Adv.

Digitally signed by Deepak Guglani Date: 2026.10.28 18:46:36 IST

Reason:

Signature Not Verified

SLP(C) No. 14546/2023 etc. Mr. Ritik Sharma, Adv.

Mr. Raj Kumar Mehta- 562, AOR Ms. Himanshi Andley, Adv.

Hon’ble Mr. Justice Sanjeev Sachdeva pronounced the judgment of the Bench comprising Hon’ble Mr. Justice Sanjay Kumar and His Lordship. Leave granted. The appeals are dismissed in terms of the signed reportable judgment. Pending application(s), if any, shall stand disposed of. (DEEPAK GUGLANI) (PREETI SAXENA) DEPUTY REGISTRAR COURT MASTER (NSH) (signed reportable judgment is placed on the file)

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