The High Court dismissed the appeal filed under Section 260 A of the Income Tax Act, 1961, by the Principal Commissioner of Income Tax against the Income Tax Appellate Tribunal, holding that the issues were identical to other cases disposed of on the same day.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.06.2018
CORAM :
The Hon'ble Ms.INDIRA BANERJEE, CHIEF JUSTICE
AND
The Hon'ble Ms.JUSTICE P.T.ASHA
T.C. (A) No.274 of 2018
Principal Commissioner of Income Tax 6, No.121, Mahatma Gandhi Road, Chennai. .. Appellant -vs-
M/s.A.L.Homes
22, 2nd Street, Nehru Nagar, Adyar, Chennai 600 020. .. Respondent
Appeal filed under Section 260 A of the Income Tax Act, 1961, against the order dated 31.10.2017 passed in ITA.No.1427/Mds/2017 by the Income Tax Appellate Tribunal, Madras 'C/SMC' Bench, in respect of the Assessment year 2010-11 against the order of the Commissioner of Income Tax(Appeals)-15, Nungambakkam, Chennai, dated 28.02.2017 and made in ITA.NO.298/A.Y-2010-11/CIT(A)-15/2015-16, against the order of the Income Tax Officer, Non corporate ward 15(1), Nungambakkam, chennai, dated 17.11.15 made in PAN/GIR.NO.AAMFA0169J, and against the order of the Income Tax Officer, Business ward-III (1), Annexe Building, Nungambakkam, dated 30.01.2013 made in GIR/PAN.NO.AAMFA0169J Assessment year 2010-2011.
The issues involved in this appeal are identical to the issues involved in T.C.A.Nos.179 and 180 of 2018 (Commissioner of Income Tax vs. Elegant Estates), which were disposed of today.
For the same reasons as given in our judgment in T.C.A.Nos.179 and 180 of 2018, this appeal stands dismissed.
Sd/Assistant Registrar
//True Copy//
Sub Assistant Registrar
sra
To
1.The Assistant Registrar
Income Tax Appellate Tribunal,
'C/SMC' Bench, Chennai.
2.The Commissioner of Income Tax
(Appeals)-15, Chennai.
3.The Income Tax Officer,
Non Corporate Ward-15(1),
Chennai.
4.The Income Tax Officer,
Business Ward-III(1)
Annexe Building, Nungambakkam,
Chennai.
+1cc to M/s.T.R.Senthil Kumar, Advocate sr.no.38940
T.C.(A) No.274 of 2018
br(co)
nr 09/07/2018
1 provisions across 1 enactments
Principal Commissioner of Income Tax
M/s. A.L. Homes
Indira Banerjee
P.T. Asha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
