Citation Codes Equivalent Citations citation codes Case Number Civil Appeals No. 7962 of 1996 with Nos. 12677-80 of 1996 and SLPs (C) Nos. 6835-36 of 1997, decided on July 27, 2000 Disposition dismissed Judges Justice S.P. Bharucha Justice R.C. Lahoti See more information ... Smart Summary Factual and Procedural Background This order disposes of certain civil appeals and special leave petitions. The court noted that, for the previous year, there were orders of identical assessment and that no appeal had been filed against those earlier assessment orders. Relying on that circumstance, the court dismissed the present matters. The order also records that there is no order as to costs. Legal Issues Presented The opinion addresses a procedural matter and does not frame distinct legal issues. Arguments of the Parties The opinion does not contain a detailed account of the parties' legal arguments. Table of Precedents Cited No precedents were cited in the provided opinion. Court's Reasoning and Analysis The court’s reasoning is succinct. It expressly relies on the fact that no appeal had been pursued against the orders of identical assessment for the previous year. In light of this, the court dismissed the current civil appeals and special leave petitions. The order provides no further analysis and makes no direction regarding costs. Holding and Implications DISMISSED Direct effect: The civil appeals and special leave petitions are dismissed, and there is no order as to costs. The opinion does not articulate broader implications or establish any new legal principle; it resolves the matters based on the stated procedural posture regarding prior identical assessment orders. Show full summary ... JUDGMENT Commissioner Of Income Tax v. Shivsagar Estate . Order1. Having regard to the fact that no appeal has been carried against the orders of identical assessment for the previous year, the civil appeals and special leave petitions are dismissed.2. No order as to costs.