| Case ID |
eb57dd77-7409-452f-a0b0-b6194b5c6080 |
| Body |
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| Case Number |
Civil Appeal No.1679 of 1973 |
| Decision Date |
Apr 01, 1986 |
| Hearing Date |
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| Decision |
The Supreme Court addressed a case concerning income tax liability, which was considered to involve an extremely petty amount. The court did not express any opinion on the merits of the High Court judgment under appeal. Instead, they declined to interfere with the judgment, resulting in the dismissal of the appeal without any order as to costs. This decision emphasizes the court's discretion in cases where the amount in question is negligible, suggesting that judicial resources should be allocated to more significant matters. |
| Summary |
In this landmark decision by the Supreme Court of India, the court dealt with a civil appeal concerning income tax liability, noted for its minimal financial implications. The appeal was brought forth by the Commissioner of Income Tax Bombay against K.A. Path. The court, presided over by Justices R. S. Pathak and Sabyasachi Mukharji, concluded that the tax liability involved was trivial. The ruling underscored the court's reluctance to engage in cases where the financial stakes are low, thereby allowing the High Court's judgment to stand without interference. This decision is significant as it reflects the court's approach towards managing its docket and prioritizing cases based on the gravity of the issues at hand. The ruling also highlights the importance of judicial economy, particularly in tax-related matters, where the costs of litigation may outweigh the benefits of pursuing a case. Legal representatives for the appellant included K.C. Dua and Miss Subhashini, while Harish Salve, J.B. Dadachanji, and Mrs. Anjali K Verma represented the respondent. The appeal was dismissed, reinforcing the principle that not all cases warrant judicial intervention, especially when dealing with minor financial disputes. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
R. S. PATHAK,
SABYASACHI MUKHARJI
|
| Lawyers |
K.C. Dua,
Miss Subhashini,
Harish Salve,
J.B. Dadachanji,
Mrs. Anjali K Verma
|
| Petitioners |
COMMISSIONER OF Income Tax BOMBAY
|
| Respondents |
K.A. PATH
|
| Citations |
1988 SLD 94,
1988 PTD 838
|
| Other Citations |
Not available
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| Laws Involved |
Not available
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| Sections |
Not available
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