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