Union of India v. M/s Visa Comtrade Ltd.& Ors
[Citation -2013-LL-0916-41]
Citation | 2013-LL-0916-41 |
---|---|
Appellant Name | Union of India |
Respondent Name | M/s Visa Comtrade Ltd.& Ors. |
Court | SUPREME COURT |
Relevant Act | Income-tax |
Date of Order | 16/09/2013 |
Judgment | View Judgment |
Keyword Tags | service of notice • reassessment proceedings |
Bot Summary: | Documents) Date: 16/09/2013 This Petition was called on for hearing today. UPON hearing counsel the Court made the following ORDER This petition is directed against the judgment and order passed by the High Court of Orissa at Cuttack in W.P.(C)No. 2 : Shri Venkatraman, learned senior counsel appearing for the respondents would submit that after disposal of the Writ Petition by the High Court, the petitioner-herein have complied with the orders and directions issued by the High Court. It is also submitted that the petitioner has completed the proceedings under Section 132(5) of the Income tax Act and, thereafter, re- assessment proceedings as well. In view of this subsequent development, we are of the opinion that, nothing survives in this petition for our consideration and decision. The petition is disposed of as having become infructuous. The question of law raised by the petitioner is kept open to be agitated in an appropriate case. |