India & ANR. Vs. Nirmala Mitra Through LRS  INSC 102 (6 January 2010)
APPELLATE JURISDICTION CIVIL APPEAL NO.40 OF 2010 (Arising out of S.L.P. (C)
No.29062 of 2009) Union of India & Anr. ...Appellant(s) Versus Nirmala
Mitra (Dead) Thr. L.R. ...Respondent(s)
O R D E R
consent, the matter is taken up for final hearing.
through the impugned order, we find that the High Court had dismissed the Tax
Appeal filed by the Department only on the ground of abatement. We are of the
view that the High Court ought to have set aside the abatement and decided the
appeal on merits. In the circumstances, we set aside the impugned order and
allow the application for setting aside the abatement. We request the High Court
to dispose of Tax Appeal No.12 of 2002 on merits, preferably within three
months, particularly when the cause of action has arisen before 1950.
appeal is, accordingly, allowed.
......................J. [S.H. KAPADIA]
......................J. [AFTAB ALAM]
New Delhi, January 06, 2010.