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of <h1>Supreme Court Remands Case for Fresh Decision on Merits</h1> <h3>Commissioner of Income Tax, Jaipur Versus M/s. Gopal Shri Scrips Pvt. Ltd.</h3> Commissioner of Income Tax, Jaipur Versus M/s. Gopal Shri Scrips Pvt. Ltd. - 2020 (7) SCC 654 Issues:Appeal against dismissal of appeal as infructuous.Analysis:The appeal before the Supreme Court was filed against the High Court's judgment dismissing the appeal as having become infructuous. The High Court had dismissed the appeal after finding out that the respondent company had been dissolved as per the Companies Act, 1956. The primary issue in this case was whether the High Court was justified in dismissing the appeal on the ground of it being infructuous due to the dissolution of the respondent company.The Supreme Court, after hearing the arguments and perusing the record, found that the High Court erred in dismissing the appeal as infructuous. The High Court failed to consider the provisions of Section 506(5) proviso (a) of the Companies Act and Chapter XV of the Income Tax Act, which specifically deal with cases of companies whose names have been struck off under the Companies Act. These provisions outline how liabilities against such companies are to be handled under both Acts.The Supreme Court held that since the High Court did not consider these relevant provisions while dismissing the appeal, its decision was legally unsustainable. Therefore, the Supreme Court allowed the appeal, set aside the High Court's order, and remanded the case back to the High Court for a fresh decision on merits in accordance with the law. The Supreme Court refrained from making any observations on the merits of the case and requested the High Court to decide the appeal within six months due to its age.In conclusion, the Supreme Court found that the High Court's dismissal of the appeal as infructuous was incorrect due to the failure to consider relevant provisions of the Companies Act and the Income Tax Act. The case was remanded to the High Court for a fresh decision, emphasizing the importance of applying the relevant legal provisions in such matters.
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