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<h1>Special Leave Petition Dismissed, High Court Decision Referenced. Justices Kirpal & Pasayat Presiding.</h1> <h3>M/s GARDEN FINANCE LTD. Versus ADDL. COMMNR. OF INCOME TAX, SURAT</h3> The Supreme Court dismissed the Special Leave Petition in the case. The High Court decision was referenced. Presided by HON'BLE MR. JUSTICE B.N. KIRPAL ... - Supreme Court order (2002 (2) TMI 1340 - SC) disposing of a Special Leave Petition arising from High Court reference 2001 (11) TMI 28 - GUJARAT High Court. The operative disposal reads: 'The Special Leave Petition is dismissed.' The entry is an order disposing of the petition; no extended reasons or legal analysis are recorded in the text provided. Procedurally, the Supreme Court denied special leave to appeal, thereby leaving the High Court decision intact for the issues before it. The document is an appellate dismissal by order, employing the procedural device of refusing special leave rather than a detailed judgment on merits in the provided text.