Madras High Court
The Commissioner Of Income Tax vs M/S.Neyveli Lignite Corporation ... on 29 June, 2021
Tax Case Appeal No.315 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29.06.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.315 of 2015
The Commissioner of Income Tax,
Chennai. ... Appellant
Vs.
M/s.Neyveli Lignite Corporation Ltd.,
(F&AB) Income Tax Section,
Corporate Office, Neyveli – 607 801. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Chennai
"C" Bench, dated 31.07.2013 passed in I.T.A.No.1946/Mds/2012.
For Appellant : Mr.T.Ravi Kumar
Senior Standing Counsel
For Respondent : Ms.G.Janane
for M/s.Lakshmi Kumaran
https://www.mhc.tn.gov.in/judis/
Page 1/5
Tax Case Appeal No.315 of 2015
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the Revenue under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 31.07.2013 passed by the Income Tax Appellate Tribunal, Chennai
"C" Bench, ('the Tribunal' for brevity) in I.T.A.No.1946/Mds/2012 for
the assessment year 2006-2007. The above appeal has been admitted on
20.07.2015 on the following Substantial Question of Law:
“Whether on the facts and circumstances of the case,
the Tribunal was right in holding that the reopening of
assessment was invalid when the provisions of Section 147
of the Income Tax Act stood attracted?”
2. We have heard Mr.T.Ravi Kumar, learned Senior Standing
Counsel for the appellant/Revenue and Ms.G.Janane for M/s.Lakshmi
Kumaran, learned counsel for the respondent/assessee.
3. It may not be necessary for this Court to decide the Substantial
Question of Law framed for consideration on account of certain
subsequent developments. The Government of India enacted the Direct
https://www.mhc.tn.gov.in/judis/
Page 2/5
Tax Case Appeal No.315 of 2015
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.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.
5.Since the respondent/assessee had been issued with Form-3,
nothing survives for adjudication in the above appeal. Recording the
submission made by the learned counsel for the respondent/assessee, the
Tax Case Appeal stands disposed of. No costs.
[M.D., J.] [R.H., J.]
29.06.2021
Index : Yes/No
Internet : Yes
mkn
https://www.mhc.tn.gov.in/judis/
Page 3/5
Tax Case Appeal No.315 of 2015
To
1. Income Tax Appellate Tribunal, Chennai "C" Bench
2.The Commissioner of Income Tax,
Chennai.
https://www.mhc.tn.gov.in/judis/
Page 4/5
Tax Case Appeal No.315 of 2015
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.315 of 2015
29.06.2021
https://www.mhc.tn.gov.in/judis/
Page 5/5
