Disposed¶27

G.Usha Gurram Reddy v. Assistant Commissioner of

Madras HC29 Jan 2026TCA/258/2014

Case brief

AI extract

What is this about?

Keywords: TCA No. 258 of 2014; TCA No. 729 of 2014; Madras High Court; Section 260 A Income Tax Act 1961; ITA No.436/Mds/2009; M.P.No.215/Mds/2013; Income Tax Appellate Tribunal Chennai 'D' Bench; assessment year 2005-06; Direct Tax Vivad Se Vishwas Scheme 2020; DTVSV settlement; closure of tax case appeals; substantial questions of law unanswered; no costs; G. Usha Gurram Reddy; Assistant Commissioner of Income Tax Circle II; A. Suresh; T. Ravikumar Senior Standing Counsel; neutral citation 2026:MHC:370; judgment dated 29-01-2026.

What did the court decide?

Both Tax Case (Appeals) closed following settlement of the demands under the Direct Tax Vivad Se Vishwas Scheme, 2020; substantial questions of law returned unanswered; no costs ordered. ¶27

G.Usha Gurram Reddy Vs Assistant Commissioner of — Income Tax | Madras HC (2026)

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2026:MHC:370

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TCA Nos. 258 and 729 of 2014

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 29-01-2026

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CORAM

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THE HON'BLE DR.JUSTICE ANITA SUMANTH

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AND

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THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR

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TCA Nos. 258 and 729 of 2014

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G.Usha Gurram Reddy

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No. 13 Habibullah Rd, T.Nagar, Ch 17, Now At No.

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26 Anderson St, Nungambakkam, Chennai 34

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..Appellant in both T.C.(A)S

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Assistant Commissioner Of Income Tax Circle Ii, No. 112 Uttamar Gandhi St, Chennai 34

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Income Tax Circle Ii, No. 112 Uttamar Gandhi St,

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..Respondent in both T.C.(A)s.

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Prayer in T.C.(A) No.258 of 2014: APPEALS filed under Section 260 A of the Income Tax Act, 1961 against order dated 03.02.2013 made in M.P.No.215/mds/2013 in ITA No.436/mds/2009 on the file of the Income Tax Appellate Tribunal, Chennai ‘D’ Bench for assessment year 2005-06.

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Prayer in T.C.(A) No.729 of 2014: APPEALS filed under Section 260 A of the Income Tax Act, 1961 against order dated 20.09.2013 made in ITA

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Page1 of 4

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https://www.mhc.tn.gov.in/judis

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TCA Nos. 258 and 729 of 2014

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No.436/mds/2009 on the file of the Income Tax Appellate Tribunal, Chennai ‘D’ Bench for assessment year 2005-06.

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In both T.C.(A)s For Appellant : Mr.A.Suresh For Respondent : Mr.T.Ravikumar Senior Standing Counsel

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C O M M O N J U D G M E N T

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(Judgment of the Court was delivered by Dr.Anita Sumanth J.)

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Both learned counsel for the appellant/assessee and learned Senior Standing Counsel for the respondent/revenue state that the demands in both Tax Case (Appeals) have been settled under the Direct Tax Vivad Se Vishwas Scheme, 2020 and the proceedings of the Assistant Commissioner of Income Tax dated 17.08.2022 for assessment year 2005-06 is placed before us, recording which, these Tax Case (Appeals) are closed returning the substantial questions of law unanswered. No costs.

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(A.S.M.,J.) (M.S.K.,J.) 29-01-2026

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Index: Yes/No Speaking order Neutral Citation: Yes

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__________ Page2 of 4

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https://www.mhc.tn.gov.in/judis

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TCA Nos. 258 and 729 of 2014

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