Commr. of Income Tax, Bangalore & Anr. v. M/s. Khoday Breweries Ltd.

(Ranjan Gogoi and Prafulla C. Pant, JJ.)

Commr. of Income Tax, Bangalore & Anr. ______________ Petitioner(s)

v.

M/s. Khoday Breweries Ltd. __________________________ Respondent

Petition(s) for Special Leave to Appeal (C) No(s). 22559/2009, decided on February 15, 2016

With

SLP (C) No. 22560/2009

The Order of the court was delivered by

Order

1. Delay condoned.

2. In view of the factual determination made by the High Court that the amounts realised to meet the contingent sales tax liability of the assessee has since been refunded to the persons from whom the same was collected and also a finding has been reached that the agreement enhancing the lease rent was not a sham document, we find no ground to continue to entertain the present Special Leave Petitions. We accordingly dispose of the Special Leave Petitions leaving it open for the Revenue to avail of such remedies as may be open to it in law in the event the Revenue considers it necessary to so act.

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