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of <h1>Supreme Court Restores Civil Appeal to Original Number</h1> <h3>COMMISSIONER OF INCOME TAX Versus M/s RELIANCE INDUSTRIES LTD</h3> The Supreme Court allowed the application for restoration of a civil appeal, directing the appeal to be restored to its original number. The Registry was ... Characterization of income - interest realized on debentures - Interest realized on debentures to be taxed as business income - The matter has been called out for twice. None appears for the appellant. The civil appeal is dismissed for non-prosecution [2018 (12) TMI 706 - SC ORDER] - HELD THAT:-Application for restoration is within time and the same is allowed. Hence, order [2018 (12) TMI 706 - SC ORDER] dismissing the appeal is recalled and the civil appeal is ordered to be restored to its original number. Registry is directed to proceed accordingly. The Supreme Court allowed the application for restoration of a civil appeal, recalling the order dated 10.12.2018 and directing the appeal to be restored to its original number. The Registry was directed to proceed accordingly. (2019 (8) TMI 711 - SC Order)
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