Full Judgment Text
CA NO. of 2010 @ SlP(C) 4621 of 2007
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APEPAL NO. 9904 OF 2010
ARISING OUT OF SLP (c) NO. 4621 OF 2007
COMMR. OF INCOME TAX AND ORS. APPELLANTS
VERSUS
M/S THE SIDDESHWAR COOP BANK LTD. RESPONDENT
O R D E R
1. Delay condoned.
2. Leave granted.
3. In paragraph 3 of the impugned order, it finds
clear mention that the matter was covered by a Division
Bench Judgment of the High Court in Commissioner of
Income Tax v. Sri Ram Sahakari Bank Ltd. The learned
Additional Solicitor General very fairly points out that
a Special Leave Petition against the aforesaid judgment
th
has been dismissed by this Court by order dated 6
January, 2006 in SLP(C) 9414 of 2003 and other connected
matters. We dispose of this appeal in the same terms.
The Additional Solicitor General, however, submits that
CA NO. of 2010 @ SlP(C) 4621 of 2007
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there is a distinction between the earlier decided cases
and the present one. If that be so, in the light of the
fact that the present matter is being disposed of ex
parte, we permit the appellants to approach the High
Court to draw the distinction, if any, by filing an
application for review.
.......................J
[HARJIT SINGH BEDI]
.......................J
[CHANDRAMAULI KR. PRASAD]
NEW DELHI,
NOVEMBER 15, 2010.