Samuel Joseph v. Union of India and Ors.
Case brief
What is this about?
Six writ petitions challenged income tax demands. Respondents stated that orders under Section 154 of the Income Tax Act, 1961 were passed consequent to the petitions and all demands annulled. The Court disposed of the petitions as infructuous.
What did the court decide?
Writ petitions disposed of as infructuous after demands were annulled; exemption application allowed subject to just exceptions.