Commissioner Of Income Tax Salem v. Shri K Senthamilselvan60, Palkara Kuppannan Kadutiruchengode 637 211
High Court
06 Nov 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax Salem v. Shri K Senthamilselvan60, Palkara Kuppannan Kadutiruchengode 637 211
Date of order
06 Nov 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax Salem v. Shri K Senthamilselvan60, Palkara Kuppannan Kadutiruchengode 637 211, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
T.C.A.Nos.1358, 1359 & 1362 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.11.2024
CORAM :
THE HONOURABLE DR.JUSTICEANITA SUMANTHandTHE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.Nos.1358, 1359 & 1362 of 2009
Commissioner of Income Tax Salem... Appellantin all TCAs
vs
Shri K Senthamilselvan60, Palkara Kuppannan KaduTiruchengode 637 211 .. Respondentin TCA Nos. 1358 & 1359 of 2009
Smt S.Bakkiam60, Palkara Kuppannan KaduTiruchengode 637 211
.. Respondentin TCA No.1362 of 2009
Prayer in TCA No.1358 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 113/Mds/2005 for block assessment period 1.4.1995 to 31.10.2001.
Prayer in TCA No.1359 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 123/Mds/2005 for block assessment period 1.4.1995 to 31.10.2001.
Prayer in TCA No.1362 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 122/Mds/2005 for block assessment period 1.4.1995 to 31.10.2001.
T.C.A.Nos.1358, 1359 & 1362 of 2009
DR. ANITA SUMANTH.,J.andG. ARUL MURUGAN.,J.
COMMON JUDGMENT(Delivered by Dr. ANITA SUMANTH.,J)
Mr.Karthik Ranganathan, learned Senior Standing Counsel,
appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue these appeals qua block assessment period 1.4.1995 to 31.10.2001 and seek withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024.
2. Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs.
Index:Yes/NoNeutral Citation:Yesssm
[A.S.M., J] [G.A.M., J] 06.11.2024
T.C.A.Nos.1358, 1359 & 1362 of 2009
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