2021 (9) TMI 1497 - SC - Income Tax

Seeking change in the name of the applicant/appellant and appropriate amendment to the cause title are allowed. Applicants/appellants seeking liberty to withdraw the instant appeals for the reasons indicated in the applications allowed.

Summary

Issues:
1. Change in the name of the applicant/appellant and amendment to the cause title in Civil Appeal Nos. 1202/2011 and 1203/2011.
2. Liberty to withdraw appeals in Civil Appeal Nos. 1045-1052/2011, 10676/2013, 10674-10675/2013, 1202/2011, and 1203/2011.

Analysis:
1. The first issue addressed in the judgment pertains to the request for a change in the name of the applicant/appellant and an appropriate amendment to the cause title in Civil Appeal Nos. 1202/2011 and 1203/2011. The court, comprising Hon'ble Mr. Justice Uday Umesh Lalit, Hon'ble Mr. Justice S. Ravindra Bhat, and Hon'ble Ms. Justice Bela M. Trivedi, allowed I.A. No.64951 of 2021 in C.A. No. 1202 of 2011 and I.A. No. 64961 of 2021 in C.A. No. 1203 of 2011, granting the requested changes as per the applications submitted.

2. The second issue involves multiple applications filed by the applicants/appellants seeking liberty to withdraw their appeals in various civil appeal cases. Specifically, I.A. No.64307 of 2021 in Civil Appeal Nos. 1045-1052 of 2011; I.A. No.64291 of 2021 in Civil Appeal No. 10676/2013; I.A. No.64512 of 2021 in Civil Appeal Nos. 10674-10675/2013; I.A. No. 64954 of 2021 in Civil Appeal No. 1202 of 2011; and I.A. No.64963 of 2021 in Civil Appeal No. 1203 of 2011. The court noted that these applications were unopposed by the learned counsel for the Revenue. Consequently, the court allowed the applications seeking withdrawal, resulting in the civil appeals being disposed of as withdrawn, with no order as to costs.

This detailed analysis of the judgment highlights the key issues addressed by the Supreme Court, the decisions made by the court, and the parties involved in the legal proceedings.