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2019 DIGILAW 339 (SC)

Adarsh Credit Cooperative Society Ltd. v. Joint Director Of Income Tax (inv. )

2019-01-28

D.Y.CHANDRACHUD, HEMANT GUPTA

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ORDER 1. Delay condoned. 2. We are not inclined to entertain this petition under Article 136 of the Constitution of India. 3. The special leave petition is, accordingly, dismissed. 4. Pending application(s), if any, shall stand disposed of. W.P.(C) No. 40/2019 5. In the companion special leave petitions, we have declined to interfere with the order of the High Court dated 8 August 2018. 6. We are not inclined to entertain this petition under Article 32 of the Constitution of India, since, the petitioners have a remedy available under Article 226 of the Constitution of India. 7. The writ petition is, accordingly, dismissed. 8. However, we clarify that the observations contained in the impugned order shall not come in the way of the High Court in disposing of such a writ petition on the validity of the statutory provision, as amended.