M/S.Tarapore & Co vs The Assistant/Joint ...

Citation : 2022 Latest Caselaw 15560 Mad
Judgement Date : 20 September, 2022

Madras High Court
M/S.Tarapore & Co vs The Assistant/Joint ... on 20 September, 2022
                                                                           Tax Case Appeal No. 148 of 2010

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED: 20.09.2022

                                                        CORAM :

                                  THE HON'BLE MR. JUSTICE S.VAIDYANATHAN
                                                    AND
                                   THE HON'BLE MR. JUSTICE C.SARAVANAN

                                                   T.C.A.No.148 of 2010
                M/s.Tarapore & Co.
                Dhun Building
                827 Anna Salai
                Chennai 600 002                                                        ... Appellant

                                                           -vs-

                The Assistant/Joint Commissioner of Income-tax,
                Company Circle VII/Business Range VII
                Chennai- 600 034.                                                      ... Respondent

                Prayer: Tax Case Appeal filed under Section 260-A of the Income Tax Act,
                1961 against the common order of the Income Tax Appellate Tribunal, 'C' Bench,
                Chennai dated 07th July 2009 passed in I.T.A.No.383/Mds/2007.


                                  For Appellant      : Mr.A.S.Sriraman
                                  For Respondent     : Mr.Karthik Ranganathan
                                                         *****
                                                    JUDGMENT

S.VAIDYANATHAN,J., and C.SARAVANAN,J., This Tax Case Appeal has been filed by the Assessee, challenging the https://www.mhc.tn.gov.in/judis Page 1/4 Tax Case Appeal No. 148 of 2010 order dated 07.09.2009, passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, in I.T.A.No.383/Mds/2007 relating to the Assessment Year 2001-02.

2. When the above Tax Case Appeal is taken up for hearing, the learned counsel appearing for the Appellant submitted that nothing survives for adjudication in the light of subsequent withdrawal of the Collateral Appeal in T.C.A.No.538 of 2017 by the Principal Commissioner of Income Tax-VII, Chennai on 25.07.2022, where also the matter was remanded back to the original authority, pursuant to which the order impugned in the aforesaid T.C.A. came to be passed by the Income Tax Appellate Tribunal on 25.11.2016.

3. In view of the above, this Appeal is closed as infructuous. No costs.

[S.V.N., J.] [C.S.N., J.] 20.09.2022 Internet : Yes Index : Yes / No arr https://www.mhc.tn.gov.in/judis Page 2/4 Tax Case Appeal No. 148 of 2010 To:

1. The Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai.

2. The Assistant/Joint Commissioner of Income-tax, Company Circle VII/Business Range VII Chennai- 600 034.

3. Commissioner of Income Tax, (Appeals) -IX 121, Mahatma Gandhi Road, Chennai- 600 034.

https://www.mhc.tn.gov.in/judis Page 3/4 Tax Case Appeal No. 148 of 2010 S.VAIDYANATHAN, J.

and C.SARAVANAN, J.

arr T.C.A.No.148 of 2010 20.09.2022 https://www.mhc.tn.gov.in/judis Page 4/4