COMMISSIONER OF INCOME TAX CHENNAI V. TULSYAN NEC LTD.

27021-2009

AI Insights

This case involves multiple Special Leave Petitions (SLPs) filed by the Commissioner of Income Tax, Chennai against Tulsyan NEC Ltd., concerning judgments and orders from the High Court of Madras dated 27/04/2009. The Supreme Court of India, under the leadership of the Chief Justice and Justices K.S. Panicker Radhakrishnan and Swatanter Kumar, heard the petitions. The proceedings included various other SLPs related to similar matters, indicating a broader context of legal disputes involving tax assessments or related issues. The court's decision to reserve judgment suggests that the arguments presented were complex and required thorough deliberation.

• Counselvise Citation: [2010] 140 COUNSELVISE.COM (IT) 522824 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 25-11-2010
• Result in Favour of: Others
• Court: SUPREME COURT
• Department Lawyers: R K RAGHAVAN; P J PARDIWALLA
• Assessee Lawyers: BISWAJIT BHATTACHARYA; R P BHATT
• Keywords: Final Disposal; Income Tax; Special Leave to Appeal

Judgement Text

"ôBPART-HEARD ITEM NO.1 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) Nos.25320-25322/2009 (From the judgement and order dated 27/04/2009 in TCA No.1143/2008, TCA No.1144/2008 and TCA No.1145/2008 of The HIGH COURT OF MADRAS) COMMISSIONER OF INCOME TAX CHENNAI Petitioner(s) VERSUS TULSYAN NEC LTD. Respondent(s) (With prayer for interim relief) (For Final Disposal) With S.L.P. (C) Nos.29672-29673 of 2009 (With office report) [For Final Disposal] S.L.P. (C) No.27584 of 2009 (With prayer for interim relief and office report) [For Final Disposal] S.L.P. (C) No.29674 of 2009 (With office report) [For Final Disposal] S.L.P. (C) No.29675 of 2009 (With office report) [For Final Disposal] S.L.P. (C) No.25691 of 2009 (With prayer for interim relief) S.L.P. (C) No.25850 of 2009 (With prayer for interim relief) S.L.P. (C) No.26330 of 2009 (With prayer for interim relief and office report) S.L.P. (C) No.26523 of 2009 (With prayer for interim relief and office report) S.L.P. (C) No.27353 of 2009 (With prayer for interim relief) ....2/- - 2 - S.L.P. (C) No.30207 of 2009 (With office report) S.L.P. (C) No.30209 of 2009 (With office report) S.L.P. (C) No.30212 of 2009 (With office report) S.L.P. (C) No.30235 of 2009 (With office report) S.L.P. (C) No.30217 of 2009 (With office report) S.L.P. (C) No.30214 of 2009 (With office report) S.L.P. (C) No.30213 of 2009 (With office report) S.L.P. (C) Nos.30237-30238 of 2009 (With office report) S.L.P. (C) Nos.30240-30241 of 2009 (With office report) S.L.P. (C) No.30242 of 2009 (With office report) S.L.P. (C) No.32044 of 2009 S.L.P. (C) No.32045 of 2009 (With office report) S.L.P. (C) No.31396 of 2009 (With office report) [For Final Disposal] S.L.P. (C) No.31782 of 2009 (With office report) S.L.P. (C) No.31812 of 2009 (With office report) S.L.P. (C) No.26265 of 2009 (With prayer for interim relief) [For Final Disposal] S.L.P. (C) No.30854 of 2009 [For Final Disposal] ....3/- - 3 - S.L.P. (C) No.30254 of 2009 (With office report) S.L.P. (C) No.31785 of 2009 (With office report) S.L.P. (C) No.31786 of 2009 (With office report) S.L.P. (C) No.31787 of 2009 (With office report) S.L.P. (C) No.33764 of 2009 (With office report) S.L.P. (C) No.33991 of 2009 (With appln(s) for c/delay in filing SLP and office report) S.L.P. (C) No.33744 of 2009 (With office report) S.L.P. (C) No.33747 of 2009 (With office report) S.L.P. (C) No.33748 of 2009 (With office report) S.L.P. (C) No.33148 of 2009 (With office report) S.L.P. (C) No.34742 of 2009 (With office report) S.L.P. (C) No.34743 of 2009 (With appln(s) for amendment of cause title and office report) S.L.P. (C) No.34744 of 2009 (With office report) S.L.P. (C) No.34740 of 2009 (With office report) S.L.P. (C) No.34133 of 2009 (With office report) S.L.P. (C) No.35671 of 2009 (With office report) [For Final Disposal] ....4/- - 4 - S.L.P. (C) No.35598 of 2009 (With office report) [For Final Disposal] S.L.P. (C) No.1149 of 2010 (With office report) S.L.P. (C) No.668 of 2010 (With office report) [For Final Disposal] S.L.P. (C) Nos.1152-1153 of 2010 (With office report) S.L.P. (C) No.1130 of 2010 (With office report) S.L.P. (C) No.666 of 2010 (With office report) S.L.P. (C) No.642 of 2010 (With office report) S.L.P. (C) No.1702 of 2010 (With office report) S.L.P. (C) No.2416 of 2010 (With office report) S.L.P. (C) No.2971 of 2010 (With appln(s) for c/delay in filing SLP, c/delay in refiling SLP and office report) S.L.P. (C) No.2969 of 2010 (With office report) S.L.P. (C) No.4542 of 2010 (With office report) [For Final Disposal] S.L.P. (C) No.5435 of 2010 (With office report) [For Final Disposal] S.L.P. (C) No.31394 of 2009 (With office report) S.L.P. (C) Nos.8601-8602 of 2010 (With office report) ....5/- - 5 - S.L.P. (C) No.8998 of 2010 (With office report) S.L.P. (C) No. 12310 of 2010 (With office report) S.L.P. (C) No.13052 of 2010 S.L.P.(C) No. 13053 of 2010 (With office report) S.L.P. (C) No.9078 of 2010 S.L.P. (C) No.17875 of 2010 (With office report) S.L.P. (C) Nos.20258-20260 of 2010 (With office report) [For Final Disposal] S.L.P. (C) No.22722 of 2010 (With office report) [For Final Disposal] S.L.P. (C) No.23576 of 2010 (With office report) [For Final Disposal] S.L.P. (C) No.30780 of 2010 [For Final Disposal] S.L.P. (C) No.31601 of 2010 (With office report) [For Final Disposal] S.L.P. (C) No.638 of 2010 (With office report) [For Directions] Date: 02/12/2010 These Matters were called on for hearing today. CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE SWATANTER KUMAR ....6/- - 6 - For Petitioner(s) Mr. Biswajit Bhattacharya,ASG. Mr. R.P. Bhatt,Sr.Adv. Mr. Arijit Prasad,Adv. Mr. H.R. Rao,Adv. Mr. Manish Pushkarna,Adv. Mr. Syed Abdul Haseeb,Adv. Mr. Gautam Jha,Adv. Mr. Ajay Singh,Adv. Mr. Judy James,Adv. Mr. Md. Manan,Adv. Mr. A. Deb Kumar,Adv. Mr. B.V. Balaram Das,Adv. For Respondent(s) Mr. R.K. Raghavan,Adv. Mr. K.V. Mohan,Adv. Mr. P.J. Pardiwalla,Sr.Adv. Mr. Rustom B. Hathikhanawala,Adv. Mr. M. Yogesh Khanna,Adv. Ms. Radha Rangaswamy,Adv. Mr. S. Ganesh,Sr.Adv. Mr. V. Ramasubramanian,Adv. Mr. V. Balachandran,Adv. Mr. V.P. Gupta,Adv. Mr. Jagdish Kumar Chawla,Adv. Mr. Basant Kumar,Adv. Mr. Anuj Bansal,Adv. Ms. Aniruddha Agrawal,Adv. Mr. Satyen Sethi,Adv. Mr. A. Panda,Adv. Mr. Rameshwar Prasad Goyal,Adv. Mr. Sudhir Kumar Gupta,Adv. Mr. Ajay Vohra,Adv. Ms. Kavita Jha,Adv. Mr. Amit Sachdeva,Adv. Mr. Shekhar Naphade,Sr.Adv. Ms. Shubhangi Tuli,Adv. Mr. Vimal Chandra S. Dave,Adv. Mr. Subramonium Prasad,Adv. ....7/- - 7 - Mr. C.S. Agarwal,Adv. Mr. Bhargava V. Desai,Adv. Mr. Rahul Gupta,Adv. Mr. Nikhil Sharma,Adv. Mr. Shyam Divan,Sr.Adv. Mr. V. Balaji,Adv. Mr. K. Ravi,Adv. Mr. Pravesh Thakur,Adv. Mr. C. Kannan,Adv. Mr. Narendra Kumar,Adv. Mr. Yashraj Singh Deora,Adv. Mr. Rajesh Kumar,Adv. Mr. Sarva Mitter,Adv. for M/s. Mitter & Mitter Co.,Advs. Ms. Mahua Kalra,Adv. Mr. Husnal Syali,Adv. Ms. Sumit K. Singh,Adv. Mr. Shekhar Prit Jha,Adv. Mr. Kannan Kapur,Adv. Mr. Rishi Kesh,Adv. Mr. V. Prabhakar,Adv. Mr. R. Chandrachud,Adv. UPON hearing counsel the Court made the following O R D E R Hearing in these petitions be deemed to have been completed and judgment reserved on 25th November, 2010, before the Bench comprising of Hon’ble the Chief Justice, Hon’ble Mr. Justice K.S. Panicker Radhakrishnan and Hon’ble Mr. Justice Swatanter Kumar. Today, these petitions have been listed only for directions to give liberty to the parties to file written submissions within one week. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar "