COMMNR.OF INCOME TAX, MADRAS vs M/S. SRI RAMDAS MOTER TRANSPORT LTD. — C.A. No. 4909/1999

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010047031999

Filing Date

18-Mar-1999

Registration No

C.A. No. 4909/1999

Diary Number

4703/1999

Order Date

23-Aug-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.COMMNR.OF INCOME TAX, MADRAS

    Adv. SUSHMA SURI

Respondent(s)

  1. 1.M/S. SRI RAMDAS MOTER TRANSPORT LTD.

    Adv. V. BALACHANDRAN

Case History

  1. Case disposedDisposed

  2. 23-Aug-2001

    ROP - of Main CaseView PDF

  3. 18-Mar-1999

    Case filed

    Registration No. C.A. No. 4909/1999

View Full Judgment
casestatus.in Summary

Summary of C.A. No. 004909/1999 On 23 August 2001, the Supreme Court allowed the Commissioner of Income Tax's appeal against M/s. Sri Ramdas Motor Transport Ltd., setting aside the High Court's judgment that had refused to refer questions of law. The Court found the High Court had improperly interpreted Section 132(4) of the Income Tax Act and its Explanation without calling for a reference. The Court directed the Tribunal to refer Questions 3 and 4 (concerning the scope of Section 132(4) and whether its Explanation is prospective or retrospective) to the High Court for consideration after preparing a Statement of Case. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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