V.Ramakrishnan vs The Deputy Commissioner Of Income Tax
2025 Latest Caselaw 812 Mad

Madras High Court

V.Ramakrishnan vs The Deputy Commissioner Of Income Tax on 8 July, 2025

                                                                                T.C.A.Nos.650, 405, 1085 & 1086 of 2009



                                   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


                                         T.C.A.Nos.650, 405, 1085 & 1086 of 2009

                     V.Ramakrishnan                                                         ..   Appellant in
                                                                                                 all TCAs.

                                                                     Vs.

                     The Deputy Commissioner of Income Tax
                     Central Circle III(4)                                                       Respondents in
                     Chennai.                                                               ..   all TCAs.


                     Prayer : Appeals under Section 260A of the Income Tax Act, 1961 against
                     the common order dated 20.06.2008 passed in ITA No.2197/Mds/2005 and
                     I.T.(SS).A No.162/Mds/2003 and common order dated 03.10.2008 passed
                     in I.T.(SS).A.No.153/Mds/2003 respectively and ITA No.744/Mds/2005 on
                     the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench.


                                  For Appellant                    : Mr.A.S.Sriraman

                                  For Respondent                   : Mrs.V.Pushpa
                                                                     Senior Standing Counsel

                     __________
                     Page 1 of 4




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                                                                                 T.C.A.Nos.650, 405, 1085 & 1086 of 2009




                                                          JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice)

Both counsel, in unison, submitted that all points which were

submitted before the Tribunal have not been considered in the impugned

orders and therefore, the Court may quash and set aside the impugned

orders and remand the matters for de novo consideration.

2. Accordingly, the impugned orders are quashed and set aside and

the matters are remanded to the Tribunal for de novo consideration.

3. We clarify that we have not expressed any opinion on the merits of

the matter.

4. Since the matters pertain to block of 1989-90 to 1999-2000, the

Tribunal is requested to dispose all these appeals at the earliest and

preferably by 31.12.2025.

__________

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5. Appeals are disposed. There shall be no order as to costs.

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


                     Index        :           Yes/No
                     Neutral Citation         :    Yes/No

                     kpl




                     To

                     1. The Assistant Registrar

Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Commissioner of Income Tax (Appeals)-V Chennai.

3. The Deputy Commissioner of Income Tax Central Circle III(4) Chennai.

__________

https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:09 am ) T.C.A.Nos.650, 405, 1085 & 1086 of 2009

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

(kpl)

T.C.A.Nos.650, 405, 1085 & 1086 of 2009

08.07.2025

__________

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