M/S. Roopchand Chabildoss & Sons vs Assistant Commissioner Of Income Tax
2026 Latest Caselaw 120 Mad

Madras High Court

M/S. Roopchand Chabildoss & Sons vs Assistant Commissioner Of Income Tax on 8 January, 2026

Author: Anita Sumanth

Bench: Anita Sumanth

    2026:MHC:99


                                                                                             T.C.A.No. 454 of 2012


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 08.01.2026

                                                              CORAM :

                              THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                and
                            THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER
                                              KUMAR

                                                     T.C.A.No.454 of 2012

                     M/s. Roopchand Chabildoss & Sons,
                     No. 12,West Mada Church Street,
                     Royapuram, Chennai 600 013
                     PAN: AACFR5884R
                                                                                                  .. Appellant

                                                                     vs


                     Assistant Commissioner of Income Tax,
                     Company Circle-XII , Chennai.
                                                                                                .. Respondent

                     Prayer : Appeal filed under Section 260A of the Income-Tax Act against

                     the order of the Income-Tax Appellate Tribunal, Chennai Bench ‘A’ dated

                     14.05.2012 in ITA No.173/Mds/2011.


                                  For Appellant      :         Not traceable

                                  For Respondent     :         Mr.J.Narayanaswamy
                                                               Senior Standing Counsel




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                                                                                                  T.C.A.No. 454 of 2012


                                                                         DR. ANITA SUMANTH,J.
                                                                                         and
                                                                  MUMMINENI SUDHEER KUMAR,J.


                                                            JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Learned counsel who had filed an appeal reports no instructions

and notice was hence directed to be sent through the Standing Counsel to

the assessee. The cause list reflects the endorsement ‘not traceable’.

2. In light of the same and seeing as the appeal is of the year 2012,

we close this Tax Case (Appeal) returning the question of law

unanswered. No costs. Let a copy of this order be served by the Registry

for the appellant at the address in the cause title.

[A.S.M, J.] [M.S.K, J.] 08.01.2026 Index:Yes/No Neutral Citation:Yes ssm

To

1. The Income-Tax Appellate Tribunal, Chennai Bench ‘A’, Chennai.

2. The Assistant Commissioner of Income Tax, Company Circle -XII , Chennai

https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/01/2026 06:25:17 pm )