Union Of India & Anr vs Nirmala Mitra Through Lr

The Supreme Court held that the High Court erred in dismissing the Tax Appeal on the grounds of abatement, emphasizing that it should have set aside the abatement and decided the appeal on its merits. The Court instructed the High Court to dispose of Tax Appeal No.12 of 2002 within three months, given that the cause of action arose before 1950. Consequently, the civil appeal was allowed, and the impugned order was set aside.