The High Court dismissed the appeal as subjudice because the appellant had opted for the Vivad se Vishwas Scheme, with their application accepted and a certificate issued in Form V.
The appeal is dismissed as the lis does not survive due to the appellant opting for the Vivad se Vishwas Scheme.
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T.C.No.1448 of 2007
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.08.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C(Appeal).No.1448 of 2007
M/s.General Optics (Asia) Ltd., R.S.No.84/1, Nallavadu Road,Thavalakuppam P.O., Pondicherry – 605 007. .. Appellant
vs
The Dy. Commissioner of Income Tax, Circle – I, D.P.Thottam, Off M.G.Road, Pondicherry – 605 003.
.. Respondent
Appeal filed under Section 260A of the Income-Tax Act, 1961 against the common order of the Income Tax Appellate Tribunal 'C' Bench, Chennai dated 13.07.2007 in ITA No. 1857/Mds/2003.
For Petitioner : Mr.R.Vijaya Raghavan for M/s. Subbaraya Aiyar
For Respondents : Ms.C.P.Priya Junior Panel Counsel
JUDGMENT
(Delivered by DR.ANITA SUMANTH.,J)
Learned counsel for the appellant states that they have opted for
Vivad se Vishwas Scheme, their application has been accepted and certificate issued in Form V. Thus, the lis in this matter does not survive any further and recording the same, this appeal is dismissed. No costs.
[A.S.M., J] [G.A.M., J] 06.08.2024
Neutral Citation:Yes/No ssm
1/2
T.C.No.1448 of 2007
DR. ANITA SUMANTH,J. and G. ARUL MURUGAN.,J
ssm
To
The Dy. Commissioner of Income Tax, Circle – I, D.P.Thottam, Off M.G.Road, Pondicherry – 605 003.
T.C.No.1448 of 2007
06.08.2024
2/2
1 provisions across 1 enactments
M/s.General Optics (Asia) Ltd.
The Dy. Commissioner of Income Tax, Circle – I, D.P.Thottam, Off M.G.Road, Pondicherry – 605 003
DR. ANITA SUMANTH
G. ARUL MURUGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
