Sical Logistics Ltd vs The Joint Commissioner Of Income Tax
2025 Latest Caselaw 868 Mad

Madras High Court

Sical Logistics Ltd vs The Joint Commissioner Of Income Tax on 11 July, 2025

                                                                                      TCA Nos.672 and 173 of 2010

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 11.07.2025

                                                         CORAM :

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

                                           TCA Nos.672 and 173 of 2010


                     SICAL Logistics Ltd
                     (Formerly MAC Agro Industries Ltd)
                     36-40 Armenian Street
                     Chennai-600 001

                                                                                     Appellant in
                                                                                     TCA No.672/2010

                                                              Vs

                     The Joint Commissioner of Income Tax
                     Special Range-VI
                     Chennai-600 034

                                                                                     Respondent in
                                                                                     TCA No.672/2010
                     SICAL Logistics Ltd
                     (Formerly ACT India Ltd)
                     36-40 Armenian Street
                     Chennai-600 001

                                                                                     Appellant in
                                                                                     TCA No.173/2010



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https://www.mhc.tn.gov.in/judis            ( Uploaded on: 11/07/2025 09:22:23 pm )
                                                                                              TCA Nos.672 and 173 of 2010

                     The Commissioner of Income Tax
                     Tamil Nadu-I
                     Chennai – 600 034
                                                                                            Respondent in
                                                                                            TCA No.173 of 2010


                     Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961
                     against the order of the Income Tax Appellate Tribunal “B” Bench,
                     Chennai, dated 10.2.2006 in ITA.No.1129/(Mds)/00 and ITA
                     No.615/(Mds)/99, respectively.


                                       For Appellant:          No Appearance


                                       For Respondent:         Mr.Prabhu Mukunth
                                                               Sr. Standing Counsel


                                                     COMMON JUDGMENT

(Delivered by the Hon'ble Chief Justice)

Mr.Vijayaraghavan states he has no instructions to appear since the

appellants are under Corporate Insolvency Resolution Process. There is an

order dated 1.11.2022 which directs notice to be issued to the Resolution

Professional and notice has also been issued on 18.11.2022. The Resolution

Professional has still not entered appearance.

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https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/07/2025 09:22:23 pm ) TCA Nos.672 and 173 of 2010

Therefore, these appeals are dismissed. There shall be no order as to

costs.

                                                  (K.R.SHRIRAM, CJ.)         (SUNDER MOHAN, J.)
                                                                  11.07.2025

                     Index                    :       Yes/No
                     Neutral Citation         :       Yes/No
                     sasi


                     To:

1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Commissioner of Income Tax Tamil Nadu-I, Chennai.

3. The Deputy Commissioner of Income Tax Special Range VI, Chennai.

__________

https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/07/2025 09:22:23 pm ) TCA Nos.672 and 173 of 2010

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

(sasi)

TCA Nos.672 and 173 of 2010

11.07.2025

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https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/07/2025 09:22:23 pm )