Madras High Court
Mr.T.M.Abdul Shakoor vs The Assistant Commissioner Of ... on 30 April, 2021
Tax Case Appeal No.139 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.04.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.139 of 2010
Mr.T.M.Abdul Shakoor,
48/2, Wuthucattan Street,
Periamet,
Chennai – 600 003. ... Appellant
Vs.
The Assistant Commissioner of Income Tax,
Circle X,
Chennai – 600 006. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Madras
"A" Bench, dated 25.08.2009 passed in I.T.A.No.546/Mds/2009.
For Appellant : Mr.M.Kaushik
for Mr.S.Sridhar
For Respondent : Mr.M.Swaminathan
Senior Standing Counsel
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Tax Case Appeal No.139 of 2010
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the assessee under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 25.08.2009 passed by the Income Tax Appellate Tribunal, Madras
"A" Bench, ('the Tribunal' for brevity) in I.T.A.No.546/Mds/2009 for the
assessment year 2002-03. The above appeal has been admitted on
22.02.2010 on the following Substantial Questions of Law:
"1.Whether the Appellate Tribunal is correct in law
in concluding that the provisions of section 80IA(9) of the
Act were correctly applied in the quantification of
deduction under section 80HHC of the Act by the
respondent even though the quantification process under
both sections were different and independent especially
there was no claim of 'Double deduction/claim'?
2.Whether the Tribunal is correct in law in
sustaining the stand of the respondent on the
interpretation of section 80IA(9) of the Act, while further
sustaining the reduction of the quantified amount in terms
of section 80IA(9) of the Act in the process of ascertaining
the deduction under section 80HHC of the Act, allowable
in the computation of taxable total income for the relevant
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Tax Case Appeal No.139 of 2010
assessment year upon brushing aside the legal principles
of 'purposive and harmonious construction' of the Taxing
statute and further not considering the decision of the
Apex Court reported in (1973) 88 ITR 192, Commissioner
of Income-tax v. Vegetable Products Ltd.?”
2. We have heard Mr.M.Kaushik for Mr.S.Sridhar, learned counsel
for the appellant/assessee and Mr.M.Swaminathan, learned Senior
Standing Counsel for the respondent/Revenue.
3. It may not be necessary for this Court to decide the Substantial
Questions of Law framed for consideration on account of certain
subsequent developments. The Government of India enacted the Direct
Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for
resolution of disputed tax and for matters connected therewith or
incidental thereto. The Act of the Parliament received the assent of the
President on 17th March 2020 and published in the Gazette of India on
17th March 2020.
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Tax Case Appeal No.139 of 2010
4. We are informed by the learned counsel for the appellant/
assessee that the assessee had already been issued with Form-3 on
06.01.2021 and the learned counsel for the appellant seeks permission of
this Court to withdraw the appeal.
5. In view of the submission made by the learned counsel for the
appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs.
[M.D., J.] [R.H., J.]
30.04.2021
Index : Yes/No
Internet : Yes
mkn
To
1. Income Tax Appellate Tribunal, Madras "A" Bench
2.The Assistant Commissioner of Income Tax,
Circle X,
Chennai – 600 006.
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Tax Case Appeal No.139 of 2010
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.139 of 2010
30.04.2021
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