Q. What are the equivalent citations for Union of India vs Satish Panalal Shah ?

The equivalence citation are[2001] 249 ITR 221 ; [2001] 117 TAXMAN 373 (SC) ; (2002) 1 SCC 605 ; LQ/SC/2000/1947 ;

Union Of India Vs. Satish Panalal Shah On 06 December, 2000

Q: Q. What was the bench assigned for the case Union of India vs Satish Panalal Shah?

HONBLE JUSTICE N. SANTOSH HEGDE, HONBLE JUSTICE S. P. BHARUCHA, HONBLE JUSTICE Y. K. SABHARWAL

Open iDraf

Union Of India v. Satish Panalal Shah

Union Of India
v.
Satish Panalal Shah

(Supreme Court Of India)

Civil Appeal No. 1157 of 1998 with Civil Appeals Nos. 1161 to 1167 of 1998 and 4514 of 1999 | 06-12-2000

Learned counsel for the Revenue states that the papers before us suggest that a special leave petition was preferred against that judgment but he has no instructions as to what happened thereafter. Learned counsel for the respondents states that their enquiries with the Registry reveal that no appeal against that judgment was preferred by the Revenue

If the Revenue did not accept the correctness of the judgment in the case of Pradip Ramanlal Sheth 1992 GUJ 90 (Guj), it should have preferred an appeal thereagainst and instructed counsel as to what the fate of that appeal was or why no appeal was filed. It is not open to the Revenue to accept that judgment in the case of the assessee in that case and challenge its correctness in the case of other assessees without just cause. For this reason, we decline to consider the correctness of the decision of the High Court in these matters and dismiss the civil appeals

No order as to costs.

Advocates List

T. L. V. Iyer, R. P. Bhatt, Kavin Gulati, Jatin Zaveri, Harish J. Jhaveri, B. K. Satya, H. C. Parihar, Advocates.

Bench List

HON'BLE JUSTICE N. SANTOSH HEGDE

HON'BLE JUSTICE S. P. BHARUCHA

HON'BLE JUSTICE Y. K. SABHARWAL

Eq Citation

[2001] 249 ITR 221

[2001] 117 TAXMAN 373 (SC)

(2002) 1 SCC 605

LQ/SC/2000/1947

HeadNote

Income Tax — Appeal — Appeal to Supreme Court — When appeal should be dismissed — Appellant Revenue accepting correctness of judgment in case of one assessee but challenging it in case of other assessees — Held, it is not open to Revenue to accept that judgment in case of one assessee and challenge its correctness in case of other assessees without just cause — For this reason, Supreme Court declining to consider correctness of decision of High Court in matters of other assessees and dismissing civil appeals — Constitution of India, Art. 136