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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court dismisses petition as issue deemed academic; no interference under Article 136 of the Constitution.</h1> The SC dismissed the Special Leave Petition, determining the issue before the HC was academic due to a prior decision involving Hindustan Unilever ... Revision u/s 263 - as per CIT AO has allowed setoff of brought forward loss in the said year without application of mind - Assessee entitlement to carry forward unabsorbed deprecation pertaining to the period 1974-75 to 1996-97 for more than eight years that is beyond assessment year 2004-05 - As decided by HC 2018 (4) TMI 140 - BOMBAY HIGH COURT] he questions as proposed have become academic in view of the decision of Hindustan Unilever Ltd. (2016 (7) TMI 1245 - BOMBAY HIGH COURT) which has approved and the decision of General Motors India Pvt.Ltd. [2012 (8) TMI 714 - GUJARAT HIGH COURT] on this very issue HELD THAT:- It is not in dispute that the decision in the case of Hindustan Unilever Limited was challenged by the present petitioner by filing Special Leave Petition [2018 (10) TMI 1611 - SC ORDER] and this Court by the order has dismissed the said Special Leave Petition and connected matters. Hence, in view of what is recorded no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed. The Supreme Court dismissed the Special Leave Petition as the question before the High Court was considered academic due to a previous decision involving Hindustan Unilever Limited. The petitioner's challenge was rejected, and no interference was warranted under Article 136 of the Constitution of India. The Special Leave Petition was accordingly dismissed, and any pending applications were disposed of.

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