Madras High Court
M/S.Ashok Leyland Ltd vs The Joint Commissioner Of Income ... on 25 January, 2021
Tax Case Appeal No.1183 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.01.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.1183 of 2008
M/s.Ashok Leyland Ltd.,
19, Rajaji Salai,
Chennai – 600 002. ... Appellant
Vs.
The Joint Commissioner of Income Tax,
Special Range - II,
Chennai – 600 034. ... 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 31.08.2007 passed in I.T.A.No.900/Mds/2001.
For Appellant : Mr.R.Venkatanarayanan,
for M/s.Subbaraya Aiyar
For Respondent : Mr.T.Ravi Kumar,
Senior Standing Counsel
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Tax Case Appeal No.1183 of 2008
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 31.08.2007 passed by the Income Tax Appellate Tribunal, Madras
"A" Bench, ('the Tribunal' for brevity) in I.T.A.No.900/Mds/2001 for the
assessment year 1993-94. The appeal was admitted on 21.08.2008 on the
following Substantial Question of Law:
“Whether on the facts and in the circumstances of
the case, the Tribunal was right in law in holding that the
appellant is not entitled to deduction u/s 43B in respect of
the contribution to provident fund dues pertaining to March
1993 paid before 15.4.93 within the due date and before the
due date of filing the return of income?”
2. We have heard Mr.R.Venkatanarayanan, learned counsel for the
appellant/assessee and Mr.T.Ravi Kumar, learned Senior Standing
Counsel for the respondent/Revenue.
3. It may not be necessary for this Court to decide the Substantial
Question of Law framed for consideration on account of certain
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Tax Case Appeal No.1183 of 2008
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.
4. We are informed by the learned counsel for the appellant/
assessee that the assessee has already been issued with Form – 3 on
31.12.2020 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.] [T.V.T.S., J.]
Index : Yes/No 25.01.2021
Internet : Yes (3/3)
va
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Tax Case Appeal No.1183 of 2008
M. DURAISWAMY, J.
and
T.V. THAMILSELVI, J.
va
To
1. Income Tax Appellate Tribunal, Madras "A" Bench
2.The Joint Commissioner of Income Tax,
Special Range - II,
Chennai – 600 034.
Tax Case Appeal No.1183 of 2008
(3/3)
25.01.2021
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