V. Arthanari v. Commissioner of Income tax
Case brief
What is this about?
TCA No. 648 of 2014; Madras High Court; decided 20-02-2026; V. Arthanari (assessee/appellant) v. Commissioner of Income tax Salem; appeal under Section 260A of the Income Tax Act, 1961 against order dated 27.11.2013 in I.T.A.No.830/Mds/2013 for assessment year 2005-06; substantial questions of law admitted 27.10.2015; settlement under Vivad Se Vishwas Scheme; appeal closed, substantial questions of law returned unanswered; no relief granted; advocates: Mr.T.Vasudevan (appellant), Mr.V.Mahalingam, Senior Standing Counsel (respondent).
What did the court decide?
Recording counsel's statement that nothing survives in the appeal because the assessee has approached the Department in terms of the Vivad Se Vishwas Scheme and the demand has been settled, the Court closed the Tax Case (Appeal), returning the substantial questions of law, admitted on 27.10.2015, as unanswered.