The Commissioner Of Income Tax Circle 1 ... vs S.Padmalakshmi
2024 Latest Caselaw 18789 Mad

Madras High Court

The Commissioner Of Income Tax Circle 1 ... vs S.Padmalakshmi on 24 September, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                              T.C.A.No.1162 of 2015

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 24.09.2024

                                                     CORAM

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

                                              T.C.A.No.1162 of 2015

                The Commissioner of Income Tax Circle 1 (1),
                Madurai.                                                ...   Appellant

                                                       -Vs-

                S.Padmalakshmi,
                W/o.S.Seetharaman                                       ...   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 09.07.2015 in I.T.A.No.2719/Mds/2014 for the assessment year
                2008-09.
                            For Appellant          :     Mr.J.Narayanasamy
                                                         Senior Standing Counsel
                            For Respondent         :     Mr.P.J.Rishikesh

                                                 JUDGMENT

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

This tax case appeal has been filed against the order passed by the

Income Tax Appellate Tribunal 'A' Bench, Chennai for the assessment year

2008-09 in I.T.A.No.2719/Mds/2014 dated 09.07.2015.

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

2. The assessment order dated 12.03.2013 is a subject matter in this tax

case appeal, where against the very same assessment order, the assessee filed

writ petition in W.P.(MD)No.5974 of 2013 which was allowed by this Court,

by order dated 23.07.2018.

3. In view of the said order passed by the writ Court where the very

assessment order has been set aside, no further adjudication in this tax case

appeal is required. Hence, this Tax Case Appeal is dismissed leaving open the

substantial questions of law raised herein to be decided at a later point of time.

4. It is also made clear that, this order is subject to the decision to be

made, if any, in the intra Court appeal as against the order passed by the writ

Court dated 23.07.2018. However, there shall be no order as to costs.

(R.S.K., J.) (C.S.N., J.) 24.09.2024

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

vji

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

To

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

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

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji

24.09.2024

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