Citation Codes Equivalent Citations citation codes Case Number Civil Appeal Nos. 5269 to 5271 of 2001 Judges R Pal B Srikrishna See more information ... Smart Summary Factual and Procedural Background This opinion resolves civil appeals challenging a decision of a High Court. The court recorded that it heard learned counsel for the parties and considered the facts of the case. No factual background of the dispute is provided. Procedurally, the matter came before the court in appellate jurisdiction, and the court concluded the appeals by affirming the High Court’s decision. 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. After hearing counsel and considering the facts, the court stated it saw no reason to interfere with the High Court’s decision. This indicates that, in the court’s assessment, the grounds advanced in the civil appeals did not warrant appellate intervention. The order does not provide specific factual or legal analysis beyond this determination. Holding and Implications DISMISSED WITH COSTS. By dismissing the civil appeals with costs, the court left the High Court’s decision undisturbed. The immediate effect is that the High Court’s judgment remains operative and the appellants are liable for costs. The opinion sets no new precedent, as it contains no elaborated legal reasoning or articulated legal principles. Show full summary ... JUDGMENT Commissioner Of Income Tax And Anr. v. Foramer France Through Constituted Attorneys 1. We have heard learned counsel for the parties and considered the facts of the case. We see no reason to interfere with the decision of the High Court. Accordingly, the civil appeals are dismissed with costs.