Gemini Industries And Imaging Limited vs The Commissioner Of Income Tax
2024 Latest Caselaw 16029 Mad

Madras High Court

Gemini Industries And Imaging Limited vs The Commissioner Of Income Tax on 19 August, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                      T.C.A.No.447 of 2015

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED : 19.08.2024

                                                            CORAM

                             THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
                                               and
                              THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                                     T.C.A.No.447 of 2015


                Gemini Industries and Imaging Limited,
                Represented by its Director,
                Mr.A.Manohar Prasad                                             ...   Appellant

                                                             -Vs-


                The Commissioner of Income Tax,
                Chennai-IV.                                                     ...   Respondent


                PRAYER : Tax Case Appeal filed under Section 260 A of the Income Tax Act,
                1961, against the order of the Income Tax Appellate Tribunal 'A' Bench,
                Chennai dated 10.04.2015 in I.T.A.No.1255/Mds/2014 for the assessment year
                2009-10.


                                    For Appellant            :      Ms.Amirtha Sathyajith
                                                                    for Mr.Suhrith Parthasarathy

                                    For Respondent           :      Mr.J.Narayanaswamy
                                                                    Senior Standing Counsel


                                                       JUDGMENT

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

(Judgment of the Court was delivered by R.SURESH KUMAR, J)

It is submitted by the learned counsel appearing for the appellant that, the

appellant Company is under liquidation, therefore, the appellant wants to work

out his remedy before the liquidator, since official liquidator has been

appointed, therefore, nothing survives in this appeal.

2. Recording the same, this Tax Appeal is dismissed. However, there

shall be no order as to costs.

(R.S.K., J.) (C.S.N., J.) 19.08.2024

NCC : Yes / No Index : Yes / No Speaking Order : Yes / No

vji

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

To

1. The Commissioner of Income Tax, Chennai-IV.

2. The Income Tax Appellate Tribunal 'A' Bench, Chennai.

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

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji

19.08.2024

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