The court dismissed the tax appeal against the Tribunal order because the underlying assessment order had already been set aside by a writ court decision, making further adjuduation unnecessary.
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.
T.C.A.No.1162 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.09.2024
CORAM
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN
T.C.A.No.1162 of 2015
The Commissioner of Income Tax Circle 1 (1), Madurai.
... Appellant
-Vs-
S.Padmalakshmi, W/o.S.Seetharaman
... Respondent
PRAYER : Tax Case Appeal filed under Section 260 A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal 'A' Bench, Chennai dated 09.07.2015 in I.T.A.No.2719/Mds/2014 for the assessment year 2008-09.
For Appellant : Mr.J.Narayanasamy Senior Standing Counsel For Respondent : Mr.P.J.Rishikesh
J U D G M E N T
(Judgment of the Court was delivered by R.SURESH KUMAR, J )
This tax case appeal has been filed against the order passed by the
Income Tax Appellate Tribunal 'A' Bench, Chennai for the assessment year 2008-09 in I.T.A.No.2719/Mds/2014 dated 09.07.2015.
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T.C.A.No.1162 of 2015
case appeal, where against the very same assessment order, the assessee filed writ petition in W.P.(MD)No.5974 of 2013 which was allowed by this Court, by order dated 23.07.2018.
(R.S.K., J.) (C.S.N., J.) 24.09.2024
NCC : Yes / No Index : Yes / No Speaking Order : Yes / No
vji
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T.C.A.No.1162 of 2015
To
The Income Tax Appellate Tribunal 'A' Bench, Chennai.
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T.C.A.No.1162 of 2015
R.SURESH KUMAR, J. and C.SARAVANAN, J.
vji
T.C.A.No.1162 of 2015
24.09.2024
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1 provisions across 1 enactments
The Commissioner of Income Tax Circle 1 (1), Madurai
S.Padmalakshmi
R.SURESH KUMAR
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
