Departmental appeals against Tribunal orders for block assessment period 1.4.1995 to 31.10.2001 were withdrawn by the Income Tax Department on grounds of low tax effect per Circular No.9 of 2024 dated 17.09.2024.
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.
2024:MHC:3784
T.C.A.Nos.1358, 1359 & 1362 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.Nos.1358, 1359 & 1362 of 2009
Commissioner of Income Tax Salem.
.. Appellant in all TCAs
vs
Shri K Senthamilselvan 60, Palkara Kuppannan Kadu Tiruchengode 637 211 .. Respondent in TCA Nos. 1358 & 1359 of 2009
Smt S.Bakkiam 60, Palkara Kuppannan Kadu Tiruchengode 637 211 .. Respondent in TCA No.1362 of 2009
Prayer in TCA No.1358 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 113/Mds/2005 for block assessment period 1.4.1995 to 31.10.2001.
Prayer in TCA No.1359 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 123/Mds/2005 for block assessment period 1.4.1995 to 31.10.2001.
Prayer in TCA No.1362 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 122/Mds/2005 for block assessment period 1.4.1995 to 31.10.2001.
For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel (in all TCAs)
For Respondent : Mr.G.Asokapathy for M/s. Pass Associates (in all TCAs)
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T.C.A.Nos.1358, 1359 & 1362 of 2009
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)
Mr.Karthik Ranganathan, learned Senior Standing Counsel,
appearing for the appellant/Department would submit that the IncomeTax Department does not wish to pursue these appeals qua block assessment period 1.4.1995 to 31.10.2001 and seek withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024.
[A.S.M., J] [G.A.M., J] 06.11.2024 Index:Yes/No Neutral Citation:Yes ssm
T.C.A.Nos.1358, 1359 & 1362 of 2009
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1 provisions across 1 enactments
Commissioner of Income Tax Salem
Shri K Senthamilselvan
Smt S.Bakkiam
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
