HINDUSTAN LIVE STOCK AGENCY vs DY.COMMR.OF INCOME TAX,CIRCLE-I,PATNA — SLP(C) No. 12359/2007

Summary of SLP(C) No. 012359/2007 On 16 July 2007, the Supreme Court dismissed Hindustan Live Stock Agency's special leave petition challenging the High Court's dismissal of their income tax appeal. The Court condoned the delay in filing but dismissed the petition on the ground that the Income Tax Appellate Tribunal had already reopened the matter on the limitation issue, making the High Court appeal infructuous. The Court reserved liberty for the petitioner to approach the High Court again on both merits and limitation grounds if the Tribunal decides against them. This case analysis is maintained by casestatus.in based on publicly available court records.