COMMR.OF INCOME TAX,CHENNAI vs. M/S MODERN ENGINEERS CONST.CO-OP.STY LTD

C.A. No.-003478-003478 - 2008Supreme Court12 January 20102 pages

For Petitioner: B. V. BALARAM DASFor Respondent: RADHA RANGASWAMY

AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court decided that the matter should be reconsidered by the Tribunal. All contentions of the parties were expressly kept open for this fresh consideration.

What were the facts?

The appeal before the Supreme Court concerned the Commissioner of Income Tax versus M/s. Modern Engineers Constructions Co-op. Society Ltd. The core issue was already decided by a previous Supreme Court judgment.

What were the issues?

The primary issue was whether the case was covered by the precedent set in Commissioner of Income Tax, Madras vs. Ponni Sugars and Chemicals Limited. The court directed a de novo consideration based on this precedent.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.3478 OF 2008 Commissioner of Income Tax, Chennai ...Appellant(s) Versus M/s. Modern Engineers Constructions Co-op. Society Ltd. ...Respondent(s)

O R D E R Court in Ponni Sugars and Chemicals Limited [supra]. On the merits of the case, it is made clear that all the contentions of the parties are expressly kept open.

The civil appeal, accordingly, stands disposed of with no order as to costs. ......................J. [S.H. KAPADIA] ......................J. [AFTAB ALAM] ......................J. [SWATANTER KUMAR] New Delhi, January 12, 2010.

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