HINDUSTAN LIVE STOCK AGENCY vs DY.COMMR.OF INCOME TAX,PATNA — SLP(C) No. 8527/2007

Summary: The Supreme Court dismissed Hindustan Live Stock Agency's special leave petition on 16 May 2007. The petitioner challenged the Income Tax Tribunal's February 2002 order allowing revenue's delayed appeal without notifying the petitioner. Although the Tribunal later rectified this procedural defect in October 2006, the High Court had already dismissed the petitioner's appeal as infructuous. The Court dismissed the petition but reserved liberty for the petitioner to approach the High Court again on merits and limitation if the Tribunal rules against them on the limitation issue. This case analysis is maintained by casestatus.in based on publicly available court records.