Additional Commissioner Of Income Tax, Gujarat, Ahmedabad v. Mohanbhai Pamabhai And Others, Supreme Court Of India, Judgment, Law, casemine.com

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Case Number

Civil Appeals Nos. 1856 to 1859 (NT) of 1973 with 1382-87 and 2338 of 1980, decided on February 12, 1987

Judges

Justice Ranganath Misra
Justice M.M. Dutt
Justice R.S. Pathak

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Smart Summary

Factual and Procedural Background

This opinion is an order disposing of appeals. The Court stated that, having regard to the view taken in earlier decisions, the appeals must be dismissed. The order specifies 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

Precedent	Rule or Principle Cited For	Application by the Court
Sunil Siddharthbhai v. CIT	This information was not available in the provided opinion.	The Court relied on the view taken in this case as a basis to dismiss the appeals.
Kartikeys v. Sarabhai v. CIT (1985) 4 SCC 519, (1985) 156 ITR 509	This information was not available in the provided opinion.	The Court relied on the view taken in this case as a basis to dismiss the appeals.

Court's Reasoning and Analysis

The Court stated that, in view of its prior decisions in Sunil Siddharthbhai v. CIT and Kartikeys v. Sarabhai v. CIT, the appeals must be dismissed. No further analysis or elaboration of the legal principles from those cases was provided in the order.

Holding and Implications

APPEALS DISMISSED. The Court dismissed the appeals and made no order as to costs.

Implications: The immediate effect is that the appellants obtain no relief and bear their own costs. The order does not discuss broader implications and does not set out any new legal principle.

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