Commissioner Of Income Tax vs M/S.Shasun Pharmaceuticals Ltd
2024 Latest Caselaw 15443 Mad

Madras High Court

Commissioner Of Income Tax vs M/S.Shasun Pharmaceuticals Ltd on 8 August, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                      T.C.A.Nos.235 & 236 of 2015

                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        DATED: 08.08.2024

                                                             CORAM

                                         THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                          AND
                                          THE HON'BLE MR.JUSTICE C.SARAVANAN

                                            Tax Case Appeal Nos.235 & 236 of 2015
                                                 and M.P.Nos.1 and 1 of 2015

                     Commissioner of Income Tax
                     Chennai.                                                   ...     Appellant

                                                               Vs.

                     M/s.Shasun Pharmaceuticals Ltd.,
                     Formerly M/s.Shasun Chemicals and
                     Drugs Ltd., 3, Doraiswamy Road
                     T.Nagar, Chennai 600 017.                                  ...     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,
                     Chennai, dated 09.05.2014 in I.T.A.No.436 of 2014.
                                                               -----
                                        For Appellant      : Mr.Avinash Krishnan Ravi
                                        For Respondent     : Mr.J.Balachander
                                                             and Ms.K.Kavitha
                                                               ----




https://www.mhc.tn.gov.in/judis
                                                                                    T.C.A.Nos.235 & 236 of 2015

                                                                                  R.SURESH KUMAR, J.
                                                                                               AND
                                                                                     C.SARAVANAN, J.

                                                                                                          KST


                                                          JUDGMENT

(Delivered by R.SURESH KUMAR,J.)

The issue raised in these Tax Appeals with the substantial questions of

law, is covered by the decision of a Division Bench of this Court dated

07.02.2020 in T.C.A.Nos.26 to 28 of 2013 (Commissioner of Income Tax

-Vs- Shasun Chemicals and Drugs Ltd.,), against the same assessee.

2. Recording the same, these appeals are also dismissed accordingly. No

costs. Consequently, connected miscellaneous petitions are closed.

                                                                        (R.S.K.,J.)    (C.S.N.,J.)
                                                                              08.08.2024
                     NCS : Yes/No
                     Index : Yes/No
                     KST




                                                                                         T.C.A.Nos.235 &
                                                                                            236 of 2015

https://www.mhc.tn.gov.in/judis