CA NO.  of 2010 @ SlP(C) 4621 of 2007 1

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APEPAL NO. 9904   OF 2010 ARISING OUT OF SLP (c) NO. 4621 OF 2007

COMMR. OF INCOME TAX AND ORS. APPELLANTS

VERSUS

M/S THE SIDDESHWAR COOP BANK LTD. RESPONDENT

O R D E R

     1. Delay condoned.

2.   Leave granted.

3.  In paragraph 3 of the impugned order, it finds  

clear mention that the matter was covered by a Division  

Bench  Judgment  of  the  High  Court  in  Commissioner  of  

Income Tax v.  Sri Ram Sahakari Bank Ltd.  The learned  

Additional Solicitor General very fairly points out that  

a Special Leave Petition against the aforesaid judgment  

has  been  dismissed  by  this  Court  by  order  dated  6th  

January, 2006 in SLP(C) 9414 of 2003 and other connected  

matters.  We dispose of this appeal in the same terms.  

The Additional Solicitor General, however,  submits that

CA NO.  of 2010 @ SlP(C) 4621 of 2007 2

there is a distinction between the earlier decided cases  

and the present one.  If that be so, in the light of the  

fact that the present matter is being disposed of ex  

parte,  we  permit  the  appellants  to  approach  the  High  

Court  to  draw  the  distinction,  if  any,  by  filing  an  

application for review.

.......................J [HARJIT SINGH BEDI]

.......................J [CHANDRAMAULI KR. PRASAD]

NEW DELHI, NOVEMBER 15, 2010.