Appellant In..both Tcas v. The Deputy Director Of Income Tax (Exemptions) – Iiiayakar Bhavan Annexe Buildingii Floorchennai 600 034
High Court
18 Sep 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Appellant In..both Tcas v. The Deputy Director Of Income Tax (Exemptions) – Iiiayakar Bhavan Annexe Buildingii Floorchennai 600 034
Date of order
18 Sep 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Appellant In..both Tcas v. The Deputy Director Of Income Tax (Exemptions) – Iiiayakar Bhavan Annexe Buildingii Floorchennai 600 034, the High Court (2025) dismissed the appeal under Section 260A of the Income-tax Act. The decision went in favour of the Revenue.
Decision: This petition is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
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 JUSTICEAND
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 TrustBlock-V, MugappairChennai 600 050PAN: AAATP 4092M
Appellant in..both TCAs.
Vs.
The Deputy Director of Income Tax (Exemptions) – IIIAyakar Bhavan Annexe BuildingII FloorChennai 600 034.
Respondent in..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.
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Page 1 of 4
For Appellant
TCA Nos.294 & 295 of 2021
:Mr.Tarun GFor Mr.S.Sridhar
For Respondent
:M.J.NarayanasamySenior 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 This petition is dismissed as withdrawn.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
IndexNeutral Citation :
: Yes/NoYes/No
kpl
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Page 2 of 4
TCA Nos.294 & 295 of 2021
To
The Deputy Director of Income Tax (Exemptions) – IIIAyakar Bhavan Annexe BuildingII FloorChennai 600 034.
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Page 3 of 4
____________
Page 4 of 4
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
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