Principal Commissioner Of Income Tax vs M/S.Iljin Automotive Private Limited
2024 Latest Caselaw 17800 Mad

Madras High Court

Principal Commissioner Of Income Tax vs M/S.Iljin Automotive Private Limited on 6 September, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                              T.C.A.Nos.182 & 183 of 2024

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED: 06.09.2024

                                                        CORAM

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

                                      Tax Case Appeal Nos.182 & 183 of 2024
                                           and C.M.P.No.18982 of 2024

              Principal Commissioner of Income Tax                     ...    Appellant in
              Chennai.                                                        both the appeals

                                                          Vs.

              M/s.Iljin Automotive Private Limited
              Plot No.B1 & B2, SIPCOT Industrial Park
              Irungattukottai, Sriperumbudur
              Kanchipuram - 602 105
              PAN : AAACI 2641E                                        ...Respondent in
                                                                          both the appeals
                        Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
              against the order of the Income Tax Appellate Tribunal, Chennai in ITA
              No.1834/CHNY/2017 and IT(TP) A.No.60/Chny/2018 dated 03.08.2022.
                                  For Appellant      : Mr.R.Karthik
                                  For Respondent     : Ms.Kamakshi
                                                       for M/s.P.Sandeep Bagmar
                                                    JUDGMENT

(Delivered by R.SURESH KUMAR,J.)

These two Tax Case Appeals were filed challenging the order passed by the

Income Tax Appellate Tribunal, Chennai in ITA No.1834/CHNY/2017 and IT(TP)

A.No.60/Chny/2018 dated 03.08.2022.

https://www.mhc.tn.gov.in/judis T.C.A.Nos.182 & 183 of 2024

R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

2. Today when the cases are taken up for admission, learned counsel for

the appellant has brought to our notice that by a subsequent order of the Tribunal

dated 03.11.2023, the impugned order has been recalled and a copy of the order

also has been produced before us.

3. In view of the same, the challenge made in these appeals has become

infructuous. Accordingly, both these appeals are dismissed. No costs.

Consequently, connected miscellaneous petitions are closed.

                                                              (R.S.K.,J.)    (C.S.N.,J.)
                                                                    06.09.2024
              NCS : Yes/No
              Index : Yes/No
              KST




                                                                              T.C.A.Nos.182 and
                                                                                    183 of 2024

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