This appeal against the Income Tax Appellate Tribunal's order regarding the denial of exemption under Section 10A for AY 2011-12 was admitted but subsequently dismissed as withdrawn. The appeal was treated as withdrawn due to the enactment of the Direct Tax Vivad Se Vishwas Act, 2020.
The appeal stood dismissed as withdrawn. No costs.
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: 02.02.2021
CORAM
THE HONOURABLE MR.JUSTICE M. DURAISWAMY AND THE HONOURABLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.59 of 2017
M/s.Blaise Information Systems, No.55, Flat No.5, Embassy Tower, 4th Floor, Montieth Road, Egmore, Chennai - 600 008 presently at No.57, Sami Pandaram Street, 1st Floor, Chinthadripet, Chennai - 600 002. ... Appellant Vs.
The Income Tax Officer, Business Ward - VI(1), (Presently NCW 9(1)], No.121, Uttamar Gandhi Salai, 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, SMC~A Bench, Chennai dated 18.08.2016 passed in I.T.A.No.2285/Mds/ 2015.
Against the order of the Income Tax appellate Tribunal SMCA Bench, Chennai order date 18/08/16 made in ITA.NO.2285/Mds/2015 for Assessment year 2011-2012, against the order of the appellate Tribunal, Chennai Form 36 date 18.12.2015 for the assessment year 2011-2012, against the order dated 26/11/2015 passed by the Commissioner of Income Tax (Appeals)-10 Chennai, made in ITA.NO.31/2014-15/CIT(A)-10 for the Assessment year 2011-2012 against the Additional Grounds of Appeal dated 05/11/2015 passed by the Commissioner of Income Tax (Appeals 10) Chennai made in ITA.NO.31(CTT(A)-10/2014-2015, against the order of Form 35 dated 15/04/2014, passed by the Commissioner of Income Tax (Appeals) Assessment year 2011-2012 PAN NO.AAAFB5059N, against the order date 27/03/2014 passed by the Income Tax officer Business Ward VI(1) Chennai, made in PAN NO.AAAFB5059N for the Assessment year 2011-2012.
For Appellant : Mr.V.S.Jayakumar
For Respondent : Mr.Karthick Ranganathan, Senior Standing Counsel
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 18.08.2016 passed by the Income Tax Appellate Tribunal, SMC-A Bench, Chennai, ('the Tribunal' for brevity) in I.T.A.No.2285/Mds/2015 for the assessment year 2011-12. The above appeal has been admitted on 22.02.2017 on the following Substantial Question of Law:
"Whether the Tribunal was right in holding that the exemption under Section 10A is not allowable for assessment year 2011-12?"
Sd/Assistant Registrar(CCC)
//True Copy//
Sub Assistant Registrar
va
To
+1cc to Mr.VS. JAYAKUMAR, Advocate, S.R.No.6002
RLD(CO)
SM/03/03/2021
Tax Case Appeal No.59 of 2017
1 issue framed by the court
Whether the Tribunal was right in holding that the exemption under Section 10A is not allowable for assessment year 2011-12?
2 provisions across 1 enactments
M/s. Blaise Information Systems
The Income Tax Officer, Business Ward - VI(1)
M. DURAISWAMY
T.V. THAMILSELVI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
