(D.Y. Chandrachud and Hemant Gupta, JJ.)
Adarsh Credit Cooperative Society Ltd. ________________ Petitioner;
v.
Joint Director of Income Tax (Inv.) and Others _______ Respondent(s).
Special Leave Petition (Civil) Diary No(s). 44100/2018, decided on January 28, 2019
(For Admission and I.R. and IA No. 5484/2019-Condonation of Delay in Filing and IA No. 5489/2019-Exemption From Filing C/C of the Impugned Judgment and IA No. 5487/2019-Condonation of Delay in Refiling) With W.P.(C) No. 40/2019 (X) (For Admission)
The Order of the court was delivered by
Order
SLP (C) Diary No(s). 44100/2018
1. Delay condoned.
2. We are not inclined to entertain this petition under Article 136 of the Constitution of India.
3. The special leave petition is, accordingly, dismissed.
4. Pending application(s), if any, shall stand disposed of.
W.P.(C) No. 40/2019
5. In the companion special leave petitions, we have declined to interfere with the order of the High Court dated 8 August 2018.
6. We are not inclined to entertain this petition under Article 32 of the Constitution of India, since, the petitioners have a remedy available under Article 226 of the Constitution of India.
7. The writ petition is, accordingly, dismissed.
8. However, we clarify that the observations contained in the impugned order shall not come in the way of the High Court in disposing of such a writ petition on the validity of the statutory provision, as amended.
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