M/S. Paramasiva Naidu Muthuvel Raj vs The Deputy Director Of Income Tax
2025 Latest Caselaw 7245 Mad

Madras High Court

M/S. Paramasiva Naidu Muthuvel Raj vs The Deputy Director Of Income Tax on 18 September, 2025

                                                                                     TCA Nos.294 & 295 of 2021



                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                              DATED:            18.09.2025

                                                         CORAM :

                             THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA,
                                              CHIEF JUSTICE
                                                   AND
                                 THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN

                                           TCA Nos.294 & 295 of 2021
                                                      &
                                            CMP No No.8377 of 2021

                     M/s. Paramasiva Naidu Muthuvel Raj
                        Educational Trust
                     Block-V, Mugappair
                     Chennai 600 050                                                      Appellant in
                     PAN: AAATP 4092M                                                ..   both TCAs.

                                                              Vs.

                     The Deputy Director of Income Tax
                        (Exemptions) – III
                     Ayakar Bhavan Annexe Building
                     II Floor                                                             Respondent in
                     Chennai 600 034.                                                ..   both TCAs.



                     Prayer : Appeals filed under Section 260A of the Income Tax Act,
                     1961 against the common order dated 09.07.2018 passed in ITA
                     No.2005/Chny/2012 and C.O.No.60/Chny/2013 on the file of the
                     Income Tax Appellate Tribunal 'B' Bench, Chennai.



                     ____________
                     Page 1 of 4




https://www.mhc.tn.gov.in/judis            ( Uploaded on: 23/09/2025 02:59:21 pm )
                                                                                              TCA Nos.294 & 295 of 2021




                                    For Appellant                    : Mr.Tarun G
                                                                       For Mr.S.Sridhar

                                    For Respondent                   : M.J.Narayanasamy
                                                                       Senior Standing Counsel



                                                       JUDGMENT

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

In view of the statement made at the bar that the assessee

has taken recourse to the “Direct Tax Vivad Se Vishwas Scheme,

2024”, leave is sought to withdraw the petition.

2. This petition is dismissed as withdrawn. There shall be no

order as to costs. Consequently, the interim application is also

dismissed.

(MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 18.09.2025

Index : Yes/No Neutral Citation : Yes/No

kpl

____________

https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 02:59:21 pm ) TCA Nos.294 & 295 of 2021

To

The Deputy Director of Income Tax (Exemptions) – III Ayakar Bhavan Annexe Building II Floor Chennai 600 034.

____________

https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 02:59:21 pm ) TCA Nos.294 & 295 of 2021

THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J.

(kpl)

TCA Nos.294 & 295 of 2021

18.09.2025

____________

https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 02:59:21 pm )