COMMNR. OF INCOME TAX, LUCKNOW vs RAMPUR DISTILLERY & CHEMICALS CO. LTD — SLP(C) No. 22638/2005

Summary The Supreme Court dismissed the Special Leave Petitions filed by the Commissioner of Income Tax, Lucknow challenging the High Court of Allahabad's judgment dated 29/11/2004 on the ground of delay in filing the petition. However, the Court left the underlying question of law open, meaning it did not adjudicate on the merits of the income tax dispute between the petitioner and Rampur Distillery & Chemicals Co. Ltd. This case analysis is maintained by casestatus.in based on publicly available court records.