Case LawHigh Court › Appellant In..both Tcas v. The Deputy Di...

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Decision: This petition is dismissed as withdrawn.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. ____________ 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 This petition is dismissed as withdrawn.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 ____________ 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. ____________ 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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