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2019 Supreme(SC) 2062
SUPREME COURT OF INDIA
A.K. Sikri, S. Abdul Nazeer, JJ.
Commissioner Of Income Tax (exemptions) - Appellant
Versus
Urban Improvement Trust - Respondent
Civil Appeal No. 1138 of 2019
Decided On : 25-01-2019
Tushar Mehta, Adv., Ashok K Srivastava, Adv., Zoheb Hossain, Adv., A.K. Srivastava, Adv., H.R. Rao, Adv., Anil Katiyar, Adv., Tarun Gupta, Adv.
The court's decision was influenced by the previous judgment, indicating the binding nature of precedent in legal matters.
Headnote:
Judgment - Income Tax - The court found that the matter was covered by a previous judgment and allowed the appeal accordingly.
Fact of the Case:
The court granted leave as nobody appeared on behalf of the respondent and found the matter to be covered by a previous judgment.
Finding of the Court:
The court allowed the appeal based on the previous judgment.
Issues:
Ratio Decidendi: The matter was found to be squarely covered by a previous judgment of the court.
Final Decision: The appeal was allowed in terms of the previous judgment.
ORDER
1. Leave granted.
2. Nobody appears on behalf of the respondent.
3. We find that the matter is squarely covered by the judgment dated 12.10.2018 of this Court in Income Tax Officer vs. Urban Improvement Trust and connected matters reported in , (2018) 14 Scale 90.
4. The appeal is, accordingly, allowed in terms of the aforesaid judgment.
