Citation Codes Equivalent Citations citation codes Case Number Civil Appeals No. 7332 of 2000 with No. 1223 of 2001, decided on August 16, 2001 Disposition dismissed Judges Justice S.P. Bharucha Justice Brijesh Kumar See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner Of Income Tax, U.P And Another v. Amrit Banaspati Co. Ltd. . Order1. We have heard learned counsel for the appellants. Given the facts of the case, no interference with the orders under challenge is called for.2. The civil appeals are dismissed.3. No order as to costs.