HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Cargill India Private Limited v. Central Board of Direct Taxes
Petition for Special Leave to Appeal (C) No. 18119 of 2025
No separate citation stated in the source ·
72A
Sources & disclosures includedDownload original judgment / order
2 judicial members · Ujjal Bhuyan · Arun Palli
01 · Facts of the case
Cargill challenged a Delhi High Court judgment concerning Rule 9C of the Income-tax Rules, 1962 read with section 72A of the 1961 Act.
02 · Discussion by the Hon’ble Court
After perusing the impugned judgment and statutory provisions, the Court stated that the matter required further scrutiny. It did not adopt a construction of Rule 9C or section 72A.
Source: paragraphs 2-3 / PDF pages 1, 2
03 · Judicial decision
Notice was issued, returnable on 18 August 2026, with permission to serve the Central Agency.
Source: paragraphs 4-5 / PDF pages 1, 2
04 · Outcome / in whose favour
In whose favour: No merits winner; taxpayer obtained notice
Notice was issued, returnable on 18 August 2026, with permission to serve the Central Agency.
No final tax-merits ruling in this order
Source: paragraphs 4-5 / PDF pages 1, 2
05 · AKHB REVIEW POINT
Read this together with the separately indexed 21 August 2026 Special Lok Adalat record. The June order expressly prints section 72A. A later record prints 71A when referring back to it; retain the source discrepancy rather than silently changing either original.
Source: paragraphs 2-5 / PDF pages 1, 2
Source & verification
Download original judgment / order · Open cited source rendition
Complete identified source PDF: 2 pages. Original bytes preserved.
- Historical procedural status as of the order date only. No assertion that an interim direction remains operative today; inspect later docket orders before relying on it.
- Submissions recited in this order are not final findings.
- No citation printed in the source order
- Not stated in the reviewed order
- The separately reviewed 21 August 2026 Special Lok Adalat record states that no settlement was reached and directs posting before the appropriate bench; this is not a comprehensive subsequent-treatment check.
Statutory scope
Current statutory equivalence and applicability under the Income-tax Act, 2025 have not been verified.
Later treatment
Source checked 2026-10-04. Subsequent appeals, review proceedings, stays, reversals and later judicial treatment have not been comprehensively checked. This note is not a citator status certificate.
Page references identify the supplied PDF; paragraph references identify the judgment unless stated otherwise.
Identified source links
- official record of proceedings — PDF 2 pages
SHA-256: 724a2b120367a037a7e42729562b4d26e88de28fc0ae82eca1d7a904011946c6
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