Supreme Court of India · 2000-12-06
Union Of India vs Satish Panalal Shah
- Citation / case number
- [2001]249ITR221(SC)
- Court
- Supreme Court of India
- Petitioner
- Union Of India
- Respondent
- Satish Panalal Shah
- Bench
- S.P. Bharucha, N. Santosh Hegde
Judgment text excerpt
The Supreme Court held that the Revenue cannot challenge the correctness of a High Court judgment in Pradip Ramanlal Sheth v. Union of India [1993] 204 ITR 866 without having filed an appeal against it. The Court emphasized that accepting a judgment in one case while contesting its correctness in others is not permissible without just cause. Consequently, the civil appeals were dismissed, and no costs were awarded.