Commissioner Of Income Tax 1, Chennai v. M/S. Tamil Nadu Urban Finance And Infrastructure Development Corporation Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRASDATE: 22.01.2021 CORAM: THE HON'BLE MR. JUSTICE M.DURAISWAMYAND THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI T.C.A.Nos. 1335 & 1336 of 2010 andM.P.1 of 2010 inT.C.A.No.1336 of 2010 Commissioner of Income Tax 1, Chennai. ...Appellant/Appellant in both TCAsv. M/s. Tamil Nadu Urban Finance and Infrastructure Development Corporation Ltd.,No.460/102, Anna Salai,Nandanam, Chennai - 600 035. ...Respondent/Respondent in both TCAs T.C.A. No. 1335/2010 :Appeal preferred under Section 260A ofthe Income Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai “D” Bench, dated 03.06.2010 inITA.No.79/Mds/2010 for the Assessment Year 2005-06 and thisappeal preferred against the Commissioner of Income Tax(Appeals) III 121, Mahatma Gandhi Road, Chennai 34 order dated30.10.2009 made in ITA452/07-08/AIII for the Assessment Year2005-2006(TCA 1335/2010) and against the AssistantCommissioner of Income Tax, Company Circle III(1) Chennaiorder dated 29.11.2007 made in GIR NO/PAN /31023-Tfor the Assessment year 2005-2006. T.C.A. No. 1335/2010 :Appeal preferred under Section 260A ofthe Income Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai “D” Bench, dated 03.06.2010 inITA.No.80/Mds/2010 for the Assessment Year 2006-07 and thisappeal preferred against the Commissioner of Income Tax(Appeals) III 121, Mahatma Gandhi Road, Chennai 34 order dated30.10.2009 made in ITA163/08-09/AIII for the Assessment Year2006-2007 and against the Assistant Commissioner of IncomeTax, Company Circle III(1) Chennai-34 order dated 28.11.2008made in GIR NO/PAN /31023-T for the Assessment year2006-2007. For Appellant : Mr. M. Swaminathan, Senior Standing Counsel https://hcservices.ecourts.gov.in/hcservices/ For Respondent : Mr. G.Baskar COMMON JUDGMENT (Judgment was delivered by M.DURAISWAMY, J.) We have heard Mr. M. Swaminathan, learned SeniorStanding Counsel for the appellant/Revenue and Mr. G.Baskar,learned counsel for the respondent. 2.Mr. M. Swaminathan, learned Senior Standing Counselappearing for the appellant/Revenue submitted that theTribunal had passed the order on 03.06.2010 inITA.Nos.79/Mds/2010 & 80/Mds/2010 and subsequently, theappellant/Revenue filed Miscellaneous Petitions in M.P.Nos.146/Mds/2011 and 147/Mds/2011 and the Tribunal, by orderdated 26.08.2011, recalled the earlier order andsubsequently, final order was also passed on 11.09.2012.In these circumstances, the learned Senior Standing Counselfor the appellant/Revenue submitted that both the appeals havebecome infructuous. 3.Recording the submissions made by Mr. M. Swaminathan,learned Senior Standing Counsel for the appellant/Revenuethe above Tax Case Appeals are dismissed as infructuous. Nocosts. Consequently, the connected Miscellaneous Petitionis closed. -s/d- Assistant Registrar(CS-IX) True Copy Sub-Assistant RegistrarRjTo 1.The Income Tax Appellate Tribunal, Chennai, ''D'' Bench 2.The Commissioner of Income Tax Appeals (III)No.121, Mahatma Gandhi Road, Chennai 34. 3.The Assistant Commissioner of Income Tax,Company Circle-III(1), Chennai 34. +1cc to M/s.G.Baskar, Advocate, SR.No.3868 T.C.A.Nos. 1335 & 1336 of 2010 andM.P.1 of 2010 inT.C.A.No.1336 of 2010 KJ(CO)KKV/10/03/2021 https://hcservices.ecourts.gov.in/hcservices/