Dir. of I.T. (Investigation) v. Reliable Sponge P. Ltd. & Ors
[Citation -2013-LL-1125-18]

Citation 2013-LL-1125-18
Appellant Name Dir. of I.T. (Investigation)
Respondent Name Reliable Sponge P. Ltd. & Ors.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 25/11/2013
Judgment View Judgment
Keyword Tags service of notice
Bot Summary: UPON hearing counsel the Court made the following Order These petitions are directed against the judgment and order passed by the High Court of Orissa in WP(C) No. 20749 and 20748 of 2011, dated 12.08.2011. The service of notice is complete, but no one appears on behalf of the respondents, except respondent No. 7 in SLP(C) 15954 of 2012 and respondent No. 4 in SLP(C) No. 15955 of 2012. Learned counsel for the respondent(s) would submit that after disposal of the Writ Petition by the High court, the petitioner-herein has 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 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 petitions are disposed of as having become infructuous. The question of law raise by the petitioner is kept open to be agitated in an appropriate case.


ITEM NO.47 COURT NO.4 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).15954/2012 (From judgement and order dated 12/08/2011 in WP No.20749/2011 of HIGH COURT OF ORISSA AT CUTTACK) DIR.OF I.T (INVESTIGATION) Petitioner(s) VERSUS RELIABLE SPONGE P.LTD.& ORS. Respondent(s) (With office report) WITH SLP(C) NO. 15955 of 2012 (With office report) Date: 25/11/2013 These Petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE MADAN B. LOKUR For Petitioner(s) Mr. Gourab Banerjee, ASG Mr. S.A. Haseeb, Adv. Ms. Gargi Khanna, Adv. Mrs Anil Katiyar,Adv. For Respondent(s) Mr. Sonal Jain,Adv. Mr. Rajiv M Brahma, Adv. UPON hearing counsel Court made following Order These petitions are directed against judgment and order passed by High Court of Orissa in WP(C) No. 20749 and 20748 of 2011, dated 12.08.2011. service of notice is complete, but no one appears on behalf of respondents, except respondent No. 7 in SLP(C) 15954 of 2012 and respondent No. 4 in SLP(C) No. 15955 of 2012. Learned counsel for respondent(s) would submit that after disposal of Writ Petition by High court, petitioner-herein has complied with orders and directions issued by High Court. That means that they have re- deposited entire money which they had seized from bank account of respondent-company to said bank account of respondent company itself. It is also submitted that petitioner has completed proceedings under Section 132 (5) of Income Tax Act and, thereafter, re-assessment proceedings as well. In view of this subsequent development, we are of opinion that nothing survives in this petition for our consideration and decision. therefore, petitions are disposed of as having become infructuous. However, question of law raise by petitioner is kept open to be agitated in appropriate case. Ordered accordingly. | [ Charanjeet Kaur ] | | [ Vinod Kulvi ] | |Court Master | |Asstt. Registrar | Dir. of I.T. (Investigation) v. Reliable Sponge P. Ltd. & Or
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