Department's appeal under Section 260A against ITAT order for assessment year 2006-07 was not pursued, the Department stating the appeal was being abandoned due to low tax effect. The High Court dismissed the appeal, leaving the question of law open.
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:3522
T.C.A.No.1457 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 04.10.2024
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN
T.C.A.No.1457 of 2010
The Commissioner of Incometax Chennai
.... Appellant
Vs
M.S.K. Constructions (P) Ltd A2, Uma shanthi Residence Mew No.75, Habibullah Road, T.Nagar, Chennai – 600 017. ... Respondent
PRAYER : APPEAL filed under Section 260 A of the Income Tax Act, 1961 against order dated 30.07.2010 passed in I.T.A.No.411/Mds/2010 for the assessment year 2006 - 2007 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
For Appellant : Ms.V.Pushpa Senior Standing Counsel for Mr.T.Ravikumar For Respondent : Mr.S.Girish Kumar for Mr.A.S.Sriraman
J U D G M EN T
(Judgment of the Court was delivered by Dr.ANITA SUMANTH,J.)
Mrs.V.Pushpa, learned Senior Standing Counsel appearing for the In-
come Tax Department states that the Department does not pursue this appeal on account of low tax effect.
Page No.1/2
T.C.A.No.1457 of 2010
DR. ANITA SUMANTH,J. and MR. G.ARUL MURUGAN,J.
2.Recording this submission, this tax case appeal is dismissed leaving
the the question of law to be determined in an appropriate case. No costs.
(A.S.M.,J) (G.A.M.,J)
04.10.2024
Index:Yes/No Speaking order Neutral Citation: Yes vs
T.C.A.No.1457 of 2010
Page No.2/2
1 issue framed by the court
Whether the tax appeal should proceed where the Department does not pursue it on account of low tax effect?
1 provisions across 1 enactments
The Commissioner of Incometax Chennai
M.S.K. Constructions (P) Ltd
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
