The High Court dismissed the Tax Case Appeal filed by M/s. Ashok Leyland Ltd. against the Income Tax Appellate Tribunal's order. The issue of deduction under Section 43B was not decided. The appeal was disposed of as withdrawn by the appellant, citing the enactment of the Direct Tax Vivad Se Vishwas Act, 2020.
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.
Tax Case Appeal No.1183 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.01.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.1183 of 2008
M/s.Ashok Leyland Ltd.,
19, Rajaji Salai,
Chennai – 600 002. ... Appellant
Vs.
The Joint Commissioner of Income Tax,
Special Range - II,
Chennai – 600 034. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras "A" Bench, dated 31.08.2007 passed in I.T.A.No.900/Mds/2001. For Appellant : Mr.R.Venkatanarayanan, for M/s.Subbaraya Aiyar For Respondent : Mr.T.Ravi Kumar, Senior Standing Counsel
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Tax Case Appeal No.1183 of 2008
J U D G M E N T
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the assessee under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 31.08.2007 passed by the Income Tax Appellate Tribunal, Madras "A" Bench, ('the Tribunal' for brevity) in I.T.A.No.900/Mds/2001 for the assessment year 1993-94. The appeal was admitted on 21.08.2008 on the following Substantial Question of Law:
“Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the appellant is not entitled to deduction u/s 43B in respect of the contribution to provident fund dues pertaining to March 1993 paid before 15.4.93 within the due date and before the due date of filing the return of income?”
appellant/assessee and Mr.T.Ravi Kumar, learned Senior Standing Counsel for the respondent/Revenue.
Question of Law framed for consideration on account of certain
Page 2/4
Tax Case Appeal No.1183 of 2008
subsequent developments. The Government of India enacted the Direct
Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Act of the Parliament received the assent of the
President on 17th March 2020 and published in the Gazette of India on
17th March 2020.
assessee that the assessee has already been issued with Form – 3 on 31.12.2020 and the learned counsel for the appellant seeks permission of this Court to withdraw the appeal.
appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs.
[ M.D., J.] [T.V.T.S., J.]
Index : Yes/No 25.01.2021 Internet : Yes (3/3) va
Page 3/4
Tax Case Appeal No.1183 of 2008
M. DURAISWAMY, J. and T.V. THAMILSELVI, J.
va
To
1. Income Tax Appellate Tribunal, Madras "A" Bench
2.The Joint Commissioner of Income Tax,
Special Range - II,
Chennai – 600 034.
Tax Case Appeal No.1183 of 2008
(3/3)
25.01.2021
Page 4/4
2 issues framed by the court
Whether the Court needs to decide the framed Substantial Question of Law regarding deduction under Section 43B given subsequent developments?
Whether the appellant is permitted to withdraw the appeal to avail benefits under the Direct Tax Vivad Se Vishwas Act, 2020?
3 provisions across 2 enactments
M/s. Ashok Leyland Ltd.
The Joint Commissioner of Income Tax
M. DURAISWAMY
T.V. THAMILSELVI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
