Madras High Court
Commissioner Of Income Tax vs M/S.Neyveli Lignite Corporation ... on 17 April, 2021
Tax Case Appeal Nos.895 to 897 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.04.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal Nos.895 to 897 of 2015
Commissioner of Income Tax,
Chennai. ... Appellant
in all appeals
Vs.
M/s.Neyveli Lignite Corporation Ltd.,
Corporate Office, P.O.Neyveli – 607 801
Cuddalore District. ... Respondent
in all appeals
Tax Case Appeals in Nos.895 to 897 of 2015 filed under Section
260A of the Income Tax Act, 1961 against the order of the Income Tax
Appellate Tribunal, Chennai "B" Bench, dated 11.04.2012, passed in
I.T.A.Nos.711/Mds/2010, 712/Mds/2010 and 713/Mds/2010
respectively.
For Appellant : Mr.T.Ravikumar
Senior Standing Counsel
in all appeals
For Respondent : Mrs.G.Janane
for M/s.Lakshmi Kumaran
in all appeals
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Tax Case Appeal Nos.895 to 897 of 2015
COMMON JUDGMENT
(Delivered by M.DURAISWAMY, J.)
The above appeals filed by the Revenue under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), are directed against the
order, dated 11.04.2012, passed by the Income Tax Appellate Tribunal,
Chennai "B" Bench, ('the Tribunal' for brevity) in
I.T.A.Nos.711/Mds/2010, 712/Mds/2010 and 713/Mds/2010 for the
assessment years 2002-03, 2006-07 and 2007-08 respectively.
2.The above appeals have been admitted on 16.11.2015 on the
following Substantial Questions of Law:
T.C.A.No.895 of 2015 :
"Whether in the facts and circumstances of the case,
the Tribunal was right in holding that the re-assessment
made u/s.147 is bad in law, ignoring the legal position that
the Assessee is not entitled to the deduction u/s.80IA, since
the section is applicable only to cases where the
production of electricity commenced after 1993, whereas
the assessee had commenced such production even prior to
1993?”
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Tax Case Appeal Nos.895 to 897 of 2015
T.C.A.Nos.896 and 897 of 2015 :
“Whether in the facts and circumstances of the case,
the Tribunal was right in remanding the issue of
disallowance made u/s.14A for applying any other
reasonable method other than Rule 8D?”
3. We have heard Mr.T.Ravikumar, learned Senior Standing
Counsel for the appellant/Revenue and Mrs.G.Janane for M/s.Lakshmi
Kumaran, learned counsel for the respondent/assessee.
4. 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 Nos.895 to 897 of 2015
5.Learned counsel for the respondent/assessee submitted that the
assessee had availed the Vivad Se Vishwas Scheme and that the
respondent/assessee had already been issued with Form–3 on
08.03.2021.
6.Since the respondent/assessee had been issued with Form-3,
nothing survives for adjudication in the above appeals. Recording the
submission made by the learned counsel for the respondent/assessee, the
above Tax Case Appeals stand disposed of. No costs.
[M.D., J.] [R.H., J.]
17.04.2021
Index : Yes/No
Internet : Yes
mkn
To
1. Income Tax Appellate Tribunal, Chennai "B" Bench
2.The Commissioner of Income Tax,
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Tax Case Appeal Nos.895 to 897 of 2015
Chennai.
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Tax Case Appeal Nos.895 to 897 of 2015
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal Nos.895 to 897 of 2015
17.04.2021
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