The Commissioner Of Income Tax vs S.A.A. Ispahani Trust
2025 Latest Caselaw 807 Mad

Madras High Court

The Commissioner Of Income Tax vs S.A.A. Ispahani Trust on 8 July, 2025

                                                                                          TCA No.453 of 2012

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED:          08.07.2025

                                                            CORAM :

                                    THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
                                                                AND
                                     THE HON'BLE MR.JUSTICE SUNDER MOHAN

                                                    TCA No.453 of 2012
                                                   and M.P.No.1 of 2012

                     The Commissioner of Income Tax,
                     Chennai.

                                                                                        Appellant

                                                                  Vs

                     S.A.A. Ispahani Trust,
                     No.15, Nungambakkam High Road,
                     Chennai-600 034.
                                                                                        Respondent

                     Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961
                     against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai,
                     dated 29.02.2012 in ITA No.2125/Mds/2007.


                                   For Appellant              Mrs.V.Pushpa
                                                              Sr. Standing Counsel


                                   For Respondent             Mr.J.Saravanan


                     __________
                     Page 1 of 4




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                                                                                                  TCA No.453 of 2012




                                                           JUDGMENT

(Delivered by the Hon'ble Chief Justice)

Both counsels jointly request that the impugned order be quashed

and set aside and the matter be remanded to the Tribunal for de novo

consideration.

2. Ordered accordingly. All rights and contentions are kept open.

3. Since the matter pertains to assessment year 2003-04, the Tribunal

is requested to dispose of the appeal expeditiously and, in any case, by

31.12.2025.

Appeal is disposed of accordingly. There shall be no order as to

costs. Consequently, interim application stands closed.

                                                (K.R.SHRIRAM, CJ.)                           (SUNDER MOHAN, J.)
                                                                                         08.07.2025

                     Index              :     Yes/No

                     __________





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                     Neutral Citation   :     Yes/No
                     bbr


                     To:

1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai.

2. The Commissioner of Income Tax, Chennai.

3. The Assistant Director of Income Tax, (Exemptions)-IV, Chennai.

__________

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THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J.

bbr

08.07.2025

__________

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