Supreme Court India Grants Leave on Limitation Issue, Petitioner Not Pursuing Merits

The Supreme Court of India granted leave on the question of limitation in a case where the High Court had focused on limitation rather than merits. The petitioner indicated they would not press grounds on merits in the special leave petition.

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Title: Supreme Court of India Judgment on Limitation

Case: 2012 (3) TMI 640 - SC

Judges: Chief Justice, Mr. Justice A.K. Patnaik, and Mr. Justice Swatanter Kumar

Representation:
- Petitioner: Mr. V. Giri, Sr.Adv., Mr. V. Balaji, Adv., Mr. Vinod Mehta,Adv., Mr. Asai Thambi,Adv., Mr. Rakesh K. Sharma,Adv.
- Respondent: Mr. Gourab Banerjee, ASG., Mr. Sahil Tagotra, Adv., Mr. Vikas Malhotra, Adv., Ms. Anita Sahani, Adv., Ms. Anil Katiyar,Adv.

Key Points:
- High Court focused on limitation, not merits.
- Assessee will not press grounds on merits in special leave petition.
- Leave granted on the question of limitation.

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