Commissioner Of Income Tax, Chennai v. M/S.softlab Pvt. Ltd., Chennai-2
High Court
11 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax, Chennai v. M/S.softlab Pvt. Ltd., Chennai-2
Date of order
11 Apr 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Chennai v. M/S.softlab Pvt. Ltd., Chennai-2, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, the above appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
In the High Court of Judicature at Madras
Dated : 11.4.2016
The Honourable Mr.Justice V.RAMASUBRAMANIANandThe Honourable Mr.Justice M.V.MURALIDARAN
TCA.No.223 of 2016
Commissioner of Income Tax, Chennai....AppellantVs
M/s.Softlab Pvt. Ltd., Chennai-2....Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 againstthe order dated 15.5.2015 made in I.T.A.No.377/Mds/2011 on the fileof the Income Tax Appellate Tribunal, Madras 'C' Bench for theassessment year 1997-98 against the order of the Commissioner ofIncome Tax (Appeals) V, 121, Mahatma Gandhi Road, Chennai-34 dated15.11.2010 in ITA.NO.31/2007-2008 against the penalty order dated29.3.2007 by Income Tax Officer (OSD) Company Circle VI(3) Chennaiagainst the Assessment order dated 16.3.2004 in GIR.No/PAN SO-7AAACS4926 Q by the Deputy Commissioner of Income Tax, CompanyCircle VI(3)Chennai-34.
For Appellant : Mr.J.Narayanaswamy
Judgment was delivered by V.RAMASUBRAMANIAN,J
The tax effect of this appeal is less than the limitprescribed in Circular No.21/2015 dated 10.12.2015 issued by theCentral Board of Direct Taxes.
2. Hence, the above appeal is dismissed as withdrawn. Thequestion is left unanswered.
https://hcservices.ecourts.gov.in/hcservices/
To
1. The Assistant Registrar Income Tax Appellate Tribunal, Madras 'C' Bench.90 Sastri Bhavan, Chennai
2. The Commissioner of Income Tax (Appeals) V121 Mahatma Gandhi Road, Chennai-34121 Mahatma Gandhi Road, Chennai-34
3. The Income Tax Officer (OSD)Company Circle VI (3) ChennaiCompany Circle VI (3) Chennai
4. The Deputy Commissioner of Income TaxCompany Circle VI(3) Chennai-34
5. The Commissioner of Income Tax, ChennaiTCA.No.223 of 2016TEJ (CO)kk 27/4
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.