Citation Codes Equivalent Citations citation codes Case Number Civil Appeal No. 5534 of 2001 Judges R Pal B Srikrishna See more information ... Smart Summary Factual and Procedural Background This opinion concerns a civil appeal challenging a High Court judgment reported at [2000] 242 ITR 302. The Supreme Court issued a brief order declining to interfere with that decision and disposing of the appeal. 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 Precedent Rule or Principle Cited For Application by the Court High Court decision reported at [2000] 242 ITR 302 The reasoning and findings in the same matter. The Supreme Court adopted the High Court's reasoning and declined to interfere with its conclusions. Court's Reasoning and Analysis The Court succinctly stated that it saw no reason to interfere with the High Court’s judgment. No further analytical discussion or statutory interpretation was provided. Holding and Implications DISMISSED. The civil appeal was dismissed and no order as to costs was made. The decision leaves the High Court’s ruling intact and does not create new precedent beyond affirming the lower court’s determination. Show full summary ... JUDGMENT Union Of India (Uoi) v. Ajit Jain And Anr. 1. We see no reason to interfere with the decision of the High Court (see [2000] 242 ITR 302). Accordingly, the civil appeal is dismissed. There shall be no order as to costs.