This court closed the tax appeal filed under Section 260A of the Income Tax Act as the addition under Section 2(22)(e) was settled under the Vivad Se Vishwas Scheme, returning the questions of law unanswered.
The appeal is closed and questions of law are returned unanswered without costs.
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2024:MHC:3934
T.C.(A)No.166 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.(A)No.166 of 2012
M/s.Eagle Press New No.35, Old No.15, M.S.Koil Street, Royapuram,Chennai – 600 013.
.... Appellant
vs
The Deputy Commissioner of Income Tax Business Circle X, Kannammal Building 3rd Floor, 611, Anna Salai, Chenai – 600 006.
.... Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order dated 25.10.2011 made in I.T.A.No.527/Mds/2011 in respect of assessment year 2007-08.
For Appellant : Mr.A.S.Sriraman For Respondent : Mr.J.Narayanasamy Senior Standing Counsel
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T.C.(A)No.166 of 2012
JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)
Heard Mr.A.S.Sriraman, learned counsel for the appellant and
Mr.J.Narayanasamy, learned Senior Standing Counsel for the respondent.
made in the hands of the partnership firm and contained, inter alia, an addition under Section 2(22) (e) of the Income Tax Act, 1961. The following docket order has been passed on 21.11.2024:
Learned counsel for the appellant will obtain instructions in regard to assessments, if any, made in the hands of the Directors including an addition under Section 2(22)(e) of the Income-Tax Act and whether any appeals have been filed challenging the same.
2. List on 25.11.2024 as item no.2.
made in the hands of the partners and those matters were subject matter of settlement under the Vivad Se Vishwas Scheme. Copies of Form -5 dated 27.03.2021, accepting the applications for settlement are also placed on record.
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T.C.(A)No.166 of 2012
and recording the same, this Tax Case (Appeal) is closed returning the
questions of law unanswered. No costs.
sl Index:Yes/No Neutral Citation:Yes Speaking order
[A.S.M., J] [G.A.M., J] 25.11.2024
To The Deputy Commissioner of Income Tax Business Circle X, Kannammal Building 3rd Floor, 611, Anna Salai, Chenai – 600 006.
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T.C.(A)No.166 of 2012
Dr.ANITA SUMANTH,J. AND G.ARUL MURUGAN,J.
Sl
T.C.(A)No.166 of 2012
25.11.2024
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1 issue framed by the court
Whether the appeal survives closure in light of the Vivad Se Vishwas Scheme settlement.
2 provisions across 1 enactments
M/s. Eagle Press
Deputy Commissioner of Income Tax Business Circle X
Anita Samanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
