M/S.Tamilnadu Tourism ... vs The Income Tax Officer
2023 Latest Caselaw 586 Mad

                                                                    T.C.A.Nos.12, 13, 14,16 and 17 of 2023

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      Dated: 10.01.2023

                                                           Coram:

                               THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN
                                                  and
                              THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                           T.C.A.Nos.12, 13, 14, 16 and 17 of 2023
                                                             and
                                           C.M.P.Nos.440, 447, 451 and 452 of 2023
                                                              --

M/s.Tamilnadu Tourism Development Corporation Ltd., 2, Walljah Road.

Chennai-600 002.

.. Appellant in all the appeals

Vs.

The Income Tax Officer, Corporate Ward-3(1), Chennai-600 034. .. Respondent in all the appeals

Tax Case Appeal No.12 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.391/Mds/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.13 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in

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I.T.A.No.388/Mds/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.14 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.387/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.16 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.389/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.17 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.390/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

For appellant : Mr.Subbaraya Aiyar Padmanabhan in all the appeals For respondent: M/s.V.Pushpa, Junior Standing Counsel in all the appeals

COMMON JUDGMENT

It is stated across the Bar that the relevant Form(s) had been filed by

the appellants-assessees in terms of the Direct Tax Vivad Se Vishwas Act,

2020, in respect of the respective Assessment Years. Hence, nothing

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survives for consideration in all these Tax Case Appeals. Accordingly, these

Tax Case Appeals are disposed of, directing the respondent-Income Tax

Officer to process the said Form(s) in accordance with the said Act and

communicate the decision to the appellants-assessees at the earliest. There

shall be no order as to costs. Consequently, miscellaneous petitions are

closed.

                                                                     (S.V.N., J)      (M.S.Q., J)
                                                                                10.01.2023
                     Speaking Order: Yes/no
                     Neutral Citation: Yes/no
                     cs




                     To

1. The Registrar, Income Tax Appellate Tribunal, "C" Bench, Chennai.

2. The Income Tax Officer, Corporate Ward-3(1), Chennai-600 034.

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S.VAIDYANATHAN, J and MOHAMMED SHAFFIQ, J

cs

T.C.A.Nos.12, 13, 14, 16 and 17 of 2023

10.01.2023

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