Cit Vs. Sakthi Textiles Ltd. - Court Judgment

Excerpt:
- labour & services leave: [s.h.kapadia & aftab alam,jj] refusal of special leave to medical officer on ground of administrative exigencies - special leave for self employment cannot be claimed as of right. court cannot interfere. order cannot be interfered with even on ground of discrimination. order1. delay condoned.2. leave granted.3. after the impugned judgment came to be delivered, this court has delivered two judgments, one in the case of cit v. saravana spinning mills (p) ltd. : (2007) 7 scc 298 and the other in the case of cit v. ramaraju surgical cotton mills and ors. : (2007) 294 itr 328 (sc). in the circumstances, the impugned order is set aside. the high court will consider the matter de novo in the light of the aforesaid two judgments.4. civil appeal is allowed. no order as to costs.

Judgment:
ORDER

1. Delay condoned.

2. Leave granted.

3. After the impugned judgment came to be delivered, this Court has delivered two judgments, one in the case of CIT v. Saravana Spinning Mills (P) Ltd. : (2007) 7 SCC 298 and the other in the case of CIT v. Ramaraju Surgical Cotton Mills and Ors. : (2007) 294 ITR 328 (SC). In the circumstances, the impugned order is set aside. The High Court will consider the matter de novo in the light of the aforesaid two judgments.

4. Civil appeal is allowed. No order as to costs.