Commissioner Of Income Tax,Chennai v. M/S. Sanco Trans,New

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 05.12.2019CORAMTHE HONOURABLE MR.JUSTICE N. KIRUBAKARANANDTHE HONOURABLE MR. JUSTICE P. VELMURUGANT.C.A. No. 492 of 2018..Appellant Commissioner of Income Tax,Chennai. Vs. M/s. Sanco Trans,New No. 46, Moore Street,Chennai – 600 001...Respondent Prayer:Appeal under Section 260A of Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal, Madras'C' Bench dated 22.11.2016 in ITA No. 2017/Mds/2016 for theassessment year 2012-2013, as aginst the order of theCommissioner of Imcome Tax (Appeals)-15, 121, Mahatma GandhiRoad, Nungambakkam, Chennai- 600 034 made in ITA No.235/CIT(A)-15/14-15, dated 11/03/2016 as against the order of the DeputyCommissioner of Income tax Company Circle-6(1), 7[th] Floor, NewBlock, 121, Mahatma Gandhi Road, Chennai-600 034 in GIN/PANNo.AAACS7690F dated 27/01/2015 for the Assessment Year 2012 13. For Appellant:: Mr.T.R. Senthilkumar For Respondent:: Mr.Venkat Narayan forM/s. Subbarayan Aiyar Padmanabhan Ramamani (Judgment of the Court was delivered by N. KIRUBAKARAN,J.) The Appeal has been preferred by the Revenue against theorder of the Income Tax Appellate Tribunal, Madras 'C' Benchdated 22.11.2016 in ITA No. 2017/Mds/2016. 2.The assessee company furnished its return of income forthe assessment year 2012-2013 on 29.09.2012 declaring totalincome of Rs.80,05,950/-. The Assessing Officer completed theassessment on 27.01.2015 disallowing the assessee's claim fordeduction under Section 80IA of the Income Tax Act, 1961.Aggrieved by the assessment order, the assessee filed an appealto the Commissioner of Income Tax (Appeals) and by order dated11.03.2016, the appeal was partly allowed. Aggrieved by the saidorder, Revenue filed an appeal to the Income Tax AppellateTribunal, which confirmed the order passed by the CIT(A) thereby https://hcservices.ecourts.gov.in/hcservices/ dismissing the appeal. Against the said order of the AppellateTribunal only, the present appeal has been filed. 3.When the matter is called today, Mr.T.R. Senthilkumar,learned Senior Standing Counsel appearing on behalf of theappellant would submit that the substantial question of lawraised in this case has already been answered against theRevenue by the Division Bench of this Court in a similar case inThe Commissioner of Income Tax, Chennai Vs. A.L.Logistics Pvt.Ltd., reported in (2015) 374 ITR 609 and the Review Petitionfiled against the above judgment was also dismissed by theHon'ble Supreme Court. 4.Since the present Appeal is covered by the abovejudgment, the present Appeal is dismissed. No costs. Sd/-Assistant Registrar(CS-VI) // True Copy// nv Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal,Madras “C” Bench. 2.The Commissioner of Income Tax (Appeals)-15,121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 3.The Deputy Commissioner of Income Tax Company Circle-6(1),7[th] Floor, New Block, 121, Mahatma Gandhi Road, Chennai-600 034. SPD(CO)CSR:22/01/2020 T.C.A.No. 492 of 2018