M/S Sivagsami Holdings Pvt. v. the Asst Commissioner of
Case brief
What is this about?
The High Court closed the appeal filed under Section 260A of the Income-Tax Act, citing that the assessee obtained substantive relief before the Tribunal where the Revenue was dismissed due to low tax effect.
What did the court decide?
No relief; appeal closed; questions of law unanswered; no costs.
What the court decided
2026:MHC:232
T.C.(A).No.654 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.01.2026
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR
T.C.(A).No.654 of 2014
M/s. Sivagami Holdings Pvt Ltd., 202 (Old No. 742), Anna Salai, Chennai – 600 002.
.. Appellant
vs
The Assistant Commissioner of Income Tax, Company Circle – VI (3), Chennai – 600 034.
.. Respondent
Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai ‘C’ Bench in ITA No.1486/Mds/2013 in C.O.No 143/Mds/2013 for AY 2006 – 07 dated 15.01.2014.
Parties & counsel
- appellant
M/s. Sivagami Holdings Pvt Ltd.
- respondent
The Assistant Commissioner of Income Tax, Company Circle – VI (3), Chennai – 600 034
Coram
Anita Sumant
Case details
As recorded by the court registry
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