IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4225 OF 2004 COMMISSIONER OF INCOME TAX, KANPUR ... Appellant VERSUS M/S SAHARA INVESTMENTS INDIA LTD. ... Respondent WITH CIVIL APPEAL NO. 4230 OF 2004 CIVIL APPEAL NO. 4233 OF 2004 CIVIL APPEAL NO. 6051 OF 2004 SLP(CIVIL) NO. 27697 OF 2014 SLP(CIVIL) NO. 34496 OF 2014 ORDER After reading of decision of High Court, we find that High Court has rightly relied upon judgment of this Court in 'Peerless General Finance & Investment Co. Ltd. & Anr. v. Reserve Bank of India' [1992 (2) SCC 343. Since case is squarely covered by judgment, we do not find any merit in these appeals and petitions which are accordingly, dismissed. ........, J. [ A.K. SIKRI ] Signature Not Verified Digitally signed by Suman Wadhwa Date: 2015.07.23 ........., J. 17:24:28 IST Reason: [ N.V. RAMANA ] New Delhi; July 21, 2015. ITEM NO.108 COURT NO.12 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 4225/2004 COMMNR. OF INCOME TAX, KANPUR Appellant(s) VERSUS M/S SAHARA INVESTMENTS INDIA LTD. Respondent(s) (with office report) WITH C.A. No. 4230/2004 (With Office Report) C.A. No. 4233/2004 (With Office Report) C.A. No. 6051/2004 (With Office Report) SLP(C) No. 27697/2014 (With Office Report) SLP(C) No. 34496/2014 (With Office Report) Date : 21/07/2015 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE N.V. RAMANA For Appellant(s) Mr. B. Krishna Prasad, Adv. Mr. K. Radhakrishnan, Sr. Adv. Mr. Arijit Prasad, Adv. Mr. T. M. Singh, Adv. Mr. D. L. Chidananda, Adv. Ms. Sadhana Sandhu, Adv. Mrs. Anil Katiyar, Adv. Mr. B. V. Balaram Das, Adv. For Respondent(s) Mr. S. Ganesh, Sr. Adv. Mr. Satyen Sethi, Adv. Mr. Arta Trana Pand, Adv. Ms. Sujata Kurdukar, Adv. UPON hearing counsel Court made following ORDER appeals and petitions are dismissed in terms of signed order. (Nidhi Ahuja) (Suman Jain) COURT MASTER COURT MASTER [Signed order is placed on file.] Commissioner of Income-tax, Kanpur v. M/s. Sahara Investments India Ltd