SASMITA INVESTMENTS LTD. Vs. APPROPRIATE AUTHORITY

JUDGEMENT

(1.) The above appeal takes exception to the order dated 7 th April 2014 [for short the "impugned order"] passed by the learned Single Judge of this Court. By the impugned order, the learned Single Judge dismissed the suit filed by the Appellant [Original Plaintiff] on the ground that it was barred under the provisions of Sec. 269-UN and/or Sec. 293 of the Income Tax Act, 1961 [for short the " IT Act, 1961 "].

(2.) Initially, by order dtd. 29/1/2013, the learned Single Judge framed three preliminary issues [to be decided in the above suit] under the provisions of the Order XIV Rule 2 of the Code of Civil Procedure , 1908 [for short " CPC "]. For the sake of convenience, the issues framed by the learned Single Judge are reproduced hereunder:-

(3.) Issue No.1 was answered in the affirmative, i.e. against the Appellant (original Plaintiff), and consequently the above suit was dismissed. Also, since the finding on Issue No.1 was in the affirmative, namely, that the suit was barred by virtue of Sec. 269-UN and/or Sec. 293 of the IT Act, 1961, the other two issues were not answered by the learned Single Judge. It is being aggrieved by this order dismissing the suit that the above appeal is filed.