In Brief
The Supreme Court dismissed consolidated civil appeals and a special leave petition filed by the Commissioner of Income-Tax against orders of the High Court. The Court held that because the amounts at issue were very small, it found no grounds to interfere with the High Court's decision. The Court applied the principle of judicial economy, declining to invest appellate resources in trivial disputes. While dismissing the appeals, the Court notably left the underlying questions of law open for future consideration in cases involving more substantial amounts.
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