Shri T.V.Magaadevan vs The Deputy Commissioner Of
2026 Latest Caselaw 165 Mad

Madras High Court

Shri T.V.Magaadevan vs The Deputy Commissioner Of on 9 January, 2026

Author: Anita Sumanth

Bench: Anita Sumanth

TCA No. 404 of 2014

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09-01-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH

AND

THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR

TCA No. 404 of 2014 AND TCA NO. 405 OF 2014

Shri T.V.Magaadevan 5, First Cross St, Parisuthm Ngr, Thanjavur 613 001 ..Appellant in both T.C.(A)s

Vs

The Deputy Commissioner Of Income Tax, Central Circle Ii (4) Chennai.

Respondent in both T.C.(A)s

For Appellant(s): Sole Appellant -deceased

For Respondent(s): Mr.D.Prabhu Mukunth Arunkumar Senior Standing Counsel

Common Prayer: Appeals filed under Section 260A of IT Act, 1961 against order of the Income Tax Appellate Tribunal Chennai Bench ‘B’ dated 28.09.2012 in ITA.Nos.367 & 368/MDS/2011 for AY 2004-05 & 2005-06.

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Common Judgment

(Judgment of the Court was delivered by Dr.Anita Sumanth J.)

Since Mr.K.Ravi, learned counsel who had initially instituted the Tax

Case (Appeals) had reported no instructions, private notice was directed to be

served on the appellant.

2. Mr.D.Prabhu Mukunth Arunkumar, learned Senior Standing Counsel

for the respondent reports today that the private notice sent to the appellant has

been returned with the endorsement ‘deceased’.

3. In light of the aforesaid, these Tax Case (Appeals) relating to

assessment years 2004-05 and 2005-06 are closed returning the substantial

questions of law unanswered. No costs.

4. Let a copy of this order be served upon the address of the appellant as

set out in the cause title to enable the legal heirs, if any, and if they are so

inclined, to pursue the matter further.

                                                                                        (A.S.M.,J.)    (M.S.K.,J.)

                                                                                               09-01-2026

                Index: Yes/No
                Speaking order
                Neutral Citation: Yes
                SL
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                To

1. The Deputy Commissioner Of Income Tax, Central Circle Ii (4) Chennai.

2. The Income Tax Appellate Tribunal Chennai Bench ‘B’, Chennai.

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DR.ANITA SUMANTH J.

AND

MUMMINENI SUDHEER KUMAR J.

SL

AND TCA NO. 405 OF 2014

09-01-2026

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