Commissioner Of Income Taxcentral Iv v. M/S.sas Hotels And Enterprises Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.03.2017 CORAM : The Hon'ble MR.JUSTICE RAJIV SHAKDHER ANDThe Hon'ble MR.JUSTICE R.SURESH KUMAR T.C. (A) No.178 of 2017 Commissioner of Income TaxCentral IV, No.108, Mahatma Gandhi Road, Chennai... Appellant -vs- M/s.SAS Hotels and Enterprises Ltd.,3, Mangesh Street, T.Nagar,Chennai 600 017... Respondent Appeal filed under Section 260A of the Income-tax Act, 1961,against the order of the Income Tax Appellate Tribunal Madras'D' Bench, dated 18.03.2013 in ITA. No.1826/Mds/2012 for theAssessment year 2009-10 against the order of commissioner of /Income Tax(Appeals) I,Nungambakkam,Chennai-34,vide order dt.26/ made in ITA 104/2011-12 for the Assessment Year 2009-10 whichwas filed against the order of Assistant Commissioner,Income TaxDepartment Central Circle IV(2),N.No.46,T.G.Road,Chennai-34 videorder dt.15.12.11 made in PAN for the Assessment year2009-10. (Judgment of the Court was delivered by Rajiv Shakdher, J.) 1.Mr.Srinivas, learned counsel for the appellant / Revenuesays that the issue which arises for consideration in thepresent appeal is covered against the Revenue by virtue of thejudgment of a Division Bench of this Court rendered in https://hcservices.ecourts.gov.in/hcservices/ Velayudhaswamy Spinning Mills and Another vs. Asst. CIT(Mad.), (2012) 340 ITR 477. 2.We are further informed that the Special Leave Petitionfiled by the Revenue has been dismissed vide order dated05.09.2016 passed in Special Leave to Appeal (C) No.33475 of2012 & Others, reported in (2016) 76 taxmann.com 176 (SC). 3.In view of the above, the Tax Case Appeal is dismissed.There shall be no order as to costs. Sd/- Asst.Registrar (CS III ) /true copy/Sub Asst. RegistrarsraTo 1.The Commissioner of Income Tax Central IV, No.108, Mahatma Gandhi Road, Chennai. 2.The Registrar, Income Tax Appellate Tribunal 'D' Bench,chennai3.The Commissioner of Income Tax (Appeals) I,No.46,Mahatma Gandhi Road,Nungambakkam,chennai-34 4.The Assistant Commissioner of Income Tax,Central Circle IV(2),Chennai-34 +1cc to Mr.T.R.Senthil Kumar,Advocate sr.16178 T.C. (A) No.178 of 2017skv(co)ss(24/3/2017)