Appeal filed under Section 260A of the Income Tax Act, 1961 treated as disposed since the matter was remitted to the assessing authority by the Tribunal. Issues left open for future adjudication.
Appeal dismissed; all issues kept open for future adjudication.
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.138 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.08.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case Appeal No.138 of 2015
The Commissioner of Income Tax Chennai.
... Appellant
Vs.
M/s.Mahindra Holidays and Resorts India Ltd Mahindra Towers, 2nd Floor, 17-18, Patullos Road, Chennai 600 002.
... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai, dated 26.09.2013 in I.T.A.No.1339/Mds/2013.
For Appellant : Mrs.V.Pushpa Senior Standing Counsel For Respondent : Mr.Rahul Unnikrishnan
J U D G M E N T
(Delivered by R. SURESH KUMAR, J.)
The question of law framed in this appeal at the time of admission necessarily can be decided at a later point of time, as the matter has been remitted by the Income Tax Appellate Tribunal to the assessing authority for him to re-do the exercise as directed by the Tribunal.
T.C.A.No.138 of 2015
R.SURESH KUMAR, J. AND C.SARAVANAN, J.
KST
costs. However, all the issues raised in this appeal are kept open for adjudication at appropriate stage.
(R.S.K.,J.) (C.S.N.,J.) 13.08.2024
NCS : Yes/No Index : Yes/No KST To
The Income Tax Appellate Tribunal 'B' Bench, Chennai.
T.C.A.No.138 of 2015
1 provisions across 1 enactments
Commissioner of Income Tax Chennai
M/s. Mahindra Holidays and Resorts India Ltd
R. SURESH KUMAR
C. SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
