Sri Balaji Educational v. the Commissioner of Income Tax
Case brief
What is this about?
Closure/disposal of a Madras HC tax appeal (TCA No. 453 of 2014, 04-02-2026). Appellant: Sri Balaji Educational & Charitable Public Trust; respondent: Commissioner of Income Tax, Central III. Statute: S.260A, Income Tax Act, 1961. Impugned decision: ITA No.1644/Mds/2013 dated 27.11.2013, ITAT Chennai 'C' Bench. Basis of disposal: appellant already obtained relief in TCA No. 99 of 2016 dated 01.07.2025 (CIT Central III v. M/s. Sri Balaji Educational & Charitable Public Trust) and withdrew; substantial questions of law returned unanswered; no costs. Advocates: A.S. Sriraman (for S. Sridhar) for appellant; D. Prabhu Mukund Arunkumar, Senior Standing Counsel, for respondent. Bench: Dr. Justice Anita Sumanth and Mr. Justice Mummineni Sudheer Kumar.
What did the court decide?
Nothing survives in this appeal: the appellant has obtained relief in an alternative stream of litigation (TCA No. 99 of 2016, dated 01.07.2025) and hence does not wish to pursue the same.