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question of law alive for determination in an appropriate case, T.C.A.Nos.1340 of 2007 & 607 of 2008 are dismissed as withdrawn.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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