The appellant filed an appeal against a Tribunal order rejecting rectification. The court observed that the same issue was raised in a main appeal (TCA No.155 of 2024) which had been admitted. Accordingly, the present appeal was dismissed on grounds of merger.
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.137 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.08.2024
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN
T.C.A.No.137 of 2024
Murugesan Shanthi .. Appellant Vs.
Income Tax Officer, Ward – 1 Thanjavur.
.. Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961.
For the Appellant : Mr.T.Vasudevan
For the Respondent : Mr.J.Narayanasamy Senior Standing Counsel
JUDGMENT
(Order of the Court was made by R.SURESH KUMAR, J.) Heard Mr.T.Vasudevan , learned counsel appearing for the
appellant and Mr.J.Narayanasamy , learned Senior Standing Counsel for the respondent.
13.12.2023, rejecting the request for rectification of order dated
14.06.2023 passed by the Tribunal in ITA No.180/Chny/2021.
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T.C.A.No.137 of 2024
ITA No.180/Chny/2021, the assessee has preferred an appeal in TCA No.155 of 2024, which this Court has admitted framing certain substantial questions of law. Therefore, the present appeal need not be gone into, since the issue raised in this appeal has got merged with the main order, it will be decided in the main appeal, i.e., in TCA No.155 of 2024.
Neutral Citation:Yes/No
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T.C.A.No.137 of 2024
To:
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T.C.A.No.137 of 2024
R. SURESH KUMAR, J. AND C. SARAVANAN, J.
(drm)
T.C.A.No.137 of 2024
12.08.2024
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1 issue framed by the court
Whether the present tax case appeal requires separate consideration or merges with the main appeal?
1 provisions across 1 enactments
Murugesan Shanthi
Income Tax Officer, Ward – 1 Thanjavur
R. SURESH KUMAR
C. SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
