Dismissed¶25

Shri Ibrahim Rawther v. the Income Tax Officer

Madras HC24 Feb 2026TCA/501/2013

Case brief

AI extract

What is this about?

T.C.A.Nos. 501 & 502 of 2013 (High Court of Judicature at Madras, decision 24.02.2026): tax case appeals under Section 260A of the Income-Tax Act against ITAT Chennai ‘A’ Bench order dated 15.3.2013 in ITA Nos. 1923,1924/Mds/2012 dismissed; assessee deceased, legal heirs unascertainable, vakalat-withdrawal memo, questions of law returned unanswered, liberty to legal heirs to revive within 3 months, no costs.

What did the court decide?

Appeals dismissed returning the question of law unanswered, with liberty to the legal heirs to revive the matter within three (3) months from date of receipt of the order or not at all; no costs. ¶25

Shri Ibrahim Rawther Vs the Income Tax Officer — Income Tax | Madras HC (2026)

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T.C.A.Nos. 501 & 502 of 2013

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 24.02.2026

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR

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T.C.A.Nos.501 & 502 of 2013

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Shri Ibrahim Rawthar No.149,Jawaharlal Nehru Salai, Arumbakkam, Chennai -600 106. PAN: AAAPI4192B

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.. Appellant in both appeals

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The Income Tax Officer, Media Ward III, Chennai.

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.. Respondent in both appeals

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Prayer : Appeals filed under Section 260A of the Income-Tax Act against

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the order of the Income Tax Appellate Tribunal, Chennai ‘A’ Bench dated

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15.3.2013 in ITA Nos. 1923,1924/Mds/2012.

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(in both) For Appellant : Mr.A.S.Sriraman

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For Respondents : Dr.S.Sathiyanarayanan Senior Standing Counsel

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

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T.C.A.Nos. 501 & 502 of 2013

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COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH, J.)

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A memo has been filed seeking leave of the court for withdrawing

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vakalat since the assessee has passed away and the counsel on record is unable to ascertain the existence of legal heirs and obtain instructions.

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Dr.S.Sathiyanarayanan, learned Senior Standing Counsel,

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appears for the Revenue also has no instructions in regard to whether there are any legal heirs carrying forward the assessment of the present appellant. In such circumstances, it is quite possible that the questions of law may have become academic in the present case.

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In light of the factual position as aforesaid, we dismiss these tax case (appeals) returning the question of law unanswered. Let a copy of this order be served at the address of the appellant set out in the cause title. Liberty is given to the legal heirs to revive this matter should they so desire, within a period of three (3) months from date of receipt of this order or not at all. No costs.

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[A.S.M, J.] [M.S.K, J.] 24.02.2026

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Index:Yes/No Neutral Citation:Yes/No ssm

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2/4

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

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T.C.A.Nos. 501 & 502 of 2013

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