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2015 Supreme(SC) 1453

SUPREME COURT OF INDIA
JAGDISH SINGH KHEHAR, R. BANUMATHI, JJ.
M/s Mahavira Cycle Industries, Punjab - Appellant
Versus
C.I.T. Ludhiana and another - Respondents
I.A. No. 3 of 2015 in Civil Appeal No. 5773 of 2012, I.A. No. 2 in C.A. No. 2737 of 2013, I.A. No. 2 in C.A. No. 2738 of 2013, I.A. No. 2 in C.A. No. 2740 of 2013 and I.A. No. 2 in C.A. No. 8753 of 2013
Decided On : 16-11-2015

Advocates Appeared:
For the Appellants :Akshat Goel and Dushyant Tiwari, Advocates.
For the Respondents:A.P. Mayee and Anil Katiyar, Advocates, AOR(NP).

The court applied the judgment rendered in Civil Appeal No.5592 of 2008 and connected matters to dispose of the civil appeals.

Headnote:

Civil Appeal No.5592 of 2008 - Commr.of Income Tax-VII, New Delhi v. Punjab Stainless Steel Industries - The court allowed the instant applications and disposed of the civil appeals in terms of the judgment rendered in Civil Appeal No.5592 of 2008 and connected matters.

Fact of the Case:

The controversy in hand has been adjudicated upon by the Court in Civil Appeal No.5592 of 2008 and connected matters.

Finding of the Court:

The court allowed the instant applications and disposed of the civil appeals in terms of the judgment rendered in Civil Appeal No.5592 of 2008 and connected matters.

Issues:

Ratio Decidendi:

Final Decision: The instant applications are allowed and the civil appeals are disposed of in terms of the judgment rendered by the Court in Civil Appeal No.5592 of 2008 and connected matters.

ORDER :

Learned counsel for the respondents acknowledges that the controversy in hand has been adjudicated upon by this Court in Civil Appeal No.5592 of 2008 and connected matters (Commr.of Income Tax-VII, New Delhi v. Punjab Stainless Steel Industries) decided on 05.05.2014.[reported at (2014) 103 DTR (SC) 49 : (2014) 268 CTR (SC) 113-Ed.].

2. In view of the above, the instant applications are allowed and the civil appeals are disposed of in terms of the judgment rendered by this Court in Civil Appeal No.5592 of 2008 and connected matters (Commr.of Income Tax-VII, New Delhi v. Punjab Stainless Steel Industries) decided on 05.05.2014.

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