Back
2019 Supreme(SC) 2142
SUPREME COURT OF INDIA
D.Y. Chandrachud, Hemant Gupta, JJ.
Principal Commissioner Of Income Tax Gurgaon - Appellant
Versus
Bmw India Pvt. Ltd. - Respondent
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 40816/2017(Arising out of impugned final judgment and order dated 17-07-2017 in ITA No. 242/2017 passed by the High Court of Punjab & Haryana at Chandigarh)
Decided On : 16-04-2019
Mr. D.L. Chidananda, Adv. Mr. Zoheb Hossain, Adv. Mr. Anirudh Bakhru, Adv. Mr. Girish Choudhary, Adv. Mrs. Anil Katiyar, AOR, for the Appellant
Infructuousness of the Special Leave Petition due to disposal of the main appeal by the Income Tax Appellate Tribunal.
Headnote:
Delay - Special Leave Petition - Dismissal as Infructuous
Fact of the Case:
The Special Leave Petition was rendered infructuous as the main appeal had been disposed of by the Income Tax Appellate Tribunal.
Finding of the Court:
The Special Leave Petition was dismissed as infructuous.
Issues:
Ratio Decidendi: The main appeal being disposed of by the Income Tax Appellate Tribunal rendered the Special Leave Petition infructuous.
Final Decision: The Special Leave Petition was dismissed as infructuous.
ORDER
1. Delay condoned.
2. Learned counsel appearing on behalf of the petitioner states that the Special Leave Petition has since been rendered infructuous since the main appeal has been disposed of by the Income Tax Appellate Tribunal.
3. The Special Leave Petition is dismissed as infructuous.
