Commissioner Of Income Tax,Chennai v. M/S.pandhanilam Welfare Trust
High Court
15 Oct 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax,Chennai v. M/S.pandhanilam Welfare Trust
Date of order
15 Oct 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax,Chennai v. M/S.pandhanilam Welfare Trust, 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Decision: Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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.356 to 359 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.10.2024
CORAM :
THE HONOURABLE DR.JUSTICEANITA SUMANTHand
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.Nos. 356 to 359 of 2013
Commissioner of Income Tax,Chennai.
vs
M/s.Pandhanilam Welfare Trust,
Velaudham Pillai Memorial Hospital,Padanilam,Kulasekaram.
..Appellant in all the appeals
.. Respondent in all the appeals
Common Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras A Bench, dated 19.6.2012 in ITA No. 1766, 1767, 1768, 1769/Mds/2011/Mds/2011.
Appeal For AppellantFor RespondentNumberT.C.A.Nos. Ms.V.PushpaMr.R.Sivaraman356, 357, 358 Senior Standing Counsel& 359 of 2013
DR. ANITA SUMANTH.,J.
and
G. ARUL MURUGAN.,J.COMMON JUDGMENT(Delivered by Dr. ANITA SUMANTH.,J)
These matters have been listed under the caption 'For Being Mentioned'.
2.The common judgment dated 15.10.2024 is recalled and separate orders in each appeal are passed as specifically sought.
3.Ms.V. Pushpa, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue these appeals relating to assessment years 2002-2003, 2003-2004, 2004-2005 & 2005-2006 respectively and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.5/2024 dated 15.03.2024.
4. 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dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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:YesSpeaking ordersl
[A.S.M., J] [G.A.M., J] 29.10.2024
T.C.A.Nos. 356 to 359 of 2013
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