COMMISSIONER OF INCOME TAX, MADRAS vs D. STEWART . — C.A. No. 3210 - 3219/2000

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010044392000

Filing Date

09-Mar-2000

Registration No

C.A. No. 3210 - 3219/2000

Diary Number

4439/2000

Order Date

03-May-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.COMMISSIONER OF INCOME TAX, MADRAS

Respondent(s)

  1. 1.D. STEWART .

    Adv. RR-EX-PARTE

Case History

  1. Case disposedDisposed

  2. 03-May-2005

    ROP - of Main CaseView PDF

  3. 01-Mar-2002

    ROP - of Main CaseView PDF

  4. 25-Feb-2002

    ROP - of Main CaseView PDF

  5. 21-Jan-2002

    ROP - of Main CaseView PDF

  6. 19-Nov-2001

    ROP - of Main CaseView PDF

  7. 15-Oct-2001

    ROP - of Main CaseView PDF

  8. 09-Mar-2000

    Case filed

    Registration No. C.A. No. 3210 - 3219/2000

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casestatus.in Summary

Summary: On 3rd May 2005, the Supreme Court dismissed Civil Appeals Nos. 3210-3219 of 2000 filed by the Commissioner of Income Tax, Madras against D. Stewart & Ors. The Court found that the issues raised in the High Court Reference under Section 256 of the Income Tax Act, 1961 had already been conclusively decided against the Revenue in an earlier High Court judgment (Commissioner of Income Tax v. R.W. Trikard, 1995 215 ITR 638), from which the Revenue had not preferred an appeal, making interference inappropriate. This case analysis is maintained by casestatus.in based on publicly available court records.

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