NILESH HEMANI vs COMMNR. OF INCOME TAX, WEST BENGAL — C.A. No. 2792/2001

Summary: Nilesh Hemani v. Commissioner of Income Tax, West Bengal The Supreme Court granted leave to appeal and disposed of the case by declining to stay the Section 158 BC Income Tax notice issued to the petitioner on 28.1.98. The Court directed that the assessing authority shall consider the petitioner's contentions in accordance with law, uninfluenced by prior judicial observations, and clarified that any separate Settlement Commission proceedings would not be bound by the High Court's orders. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.