M/S.R.P.Rajarajan Enterprises vs The Assistant Commissioner Of Income ...
2024 Latest Caselaw 21837 Mad

Madras High Court

M/S.R.P.Rajarajan Enterprises vs The Assistant Commissioner Of Income ... on 21 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3910


                                                                             T.C.A.Nos. 252 & 253 of 2012



                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 21.11.2024

                                                             CORAM :

                                        THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                          and
                                       THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN

                                                   T.C.A.Nos. 252 & 253 of 2012
                                                               and
                                                      M.P.Nos. 2 & 2 of 2012


                     M/s.R.P.Rajarajan Enterprises,
                     578, Anna Salai, Teynampet,
                     Chennai – 600 018.                                                    .. Appellant
                                                                                       in both appeals

                                                                vs

                     The Assistant Commissioner of Income Tax,
                     Circle XV, Chennai – 600 034.                                       .. Respondent
                                                                                       in both appeals


                     Prayer : Appeals filed under Section 260A of the Income-Tax Act against

                     the order of Income-Tax Appellate Tribunal B Bench, Chennai dated

                     17.04.2012 in ITA No. 487 & 488/Mds/2011 and CO Nos. 65 &

                     66/Mds/2011


                                  For Appellant      :      Mr.V.S.Jayakumar
                                                            (in both TCAs)

                                  For Respondent     :      Ms.Anu Ganesan
                                                            Junior Standing Counsel
                                                            for Mrs.V.Pushpa
                                                            Senior Standing Counsel




https://www.mhc.tn.gov.in/judis
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                                                                           T.C.A.Nos. 252 & 253 of 2012



                                                                           DR. ANITA SUMANTH.,J.
                                                                                            and
                                                                            G. ARUL MURUGAN.,J.


                                                      COMMON JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Notice was directed to be taken on the appellant and affidavit of

service has been filed by the Revenue to the effect that the notice is

returned 'unclaimed'. Further,name of the assessee is also directed to be

printed and description figures in the cause-list today, despite which,

there is no appearance. Hence these tax case appeals are closed returning

the substantial questions of law unanswered. No costs. Connected

miscellaneous petitions are closed.

[A.S.M., J] [G.A.M., J] 21.11.2024 Index:Yes/No Neutral Citation:Yes ssm

To

The Assistant Commissioner of Income Tax, Circle XV, Chennai – 600 034.

T.C.A.Nos. 252 & 253 of 2012

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