Case LawHigh Court › Commissioner Of Income Taxchennai v. M/S...

Commissioner Of Income Taxchennai v. M/S.jeppiar Educational Trustno

High Court 24 Oct 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Taxchennai v. M/S.jeppiar Educational Trustno
Date of order
24 Oct 2024
Assessment year(s)
2002-03, 2000-01
Outcome
Dismissed

Case summary

In Commissioner Of Income Taxchennai v. M/S.jeppiar Educational Trustno, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

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

TC. Nos.1340 of 2007 & 607 of 2008 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.10.2024 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN TC.No.1340 of 2007 andTC.No.607 of 2008 Commissioner of Income TaxChennai .. Appellant in both TCs vs M/s.Jeppiar Educational TrustNo.12, Ganapathy Street,Royapettah, Chennai-14... Respondent in both TCs PRAYER in TC.No.1340 of 2007: APPEAL filed under Section 260A of the Income Tax Act, 1961 against order dated 16.03.2007 passed in I.T.A.No.2132/Mds/05 for the Assessment Year 2002-03 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. PRAYER in TC.No.607 of 2008: APPEAL filed under Section 260A of the Income Tax Act, 1961 against order dated 06.12.2007 passed in I.T.A.No.2305/Mds/06 for the Assessment Year 2000-01 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. (In both TCs) For Appellant: Mr.J.Narayanaswamy, Senior Standing CounselFor Respondent: No Appearance DR. ANITA SUMANTH,J.andG. ARUL MURUGAN.,J COMMON JUDGMENT(Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing for the Income-Tax Department does not wish to pursue these appeals and seeks withdrawal of the same on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2.Hence, keeping the question of law alive for determination in an appropriate case, T.C.A.Nos.1340 of 2007 & 607 of 2008 are dismissed as withdrawn. No costs. Index:Yes/NoSpeaking orderNeutral Citation:Yesvs [A.S.M., J] [G.A.M., J] 24.10.2024 TC.No.1340 of 2007 andTC.No.607 of 2008
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