Case LawHigh Court › Devaraj Ellammal2-200-A3 v. The Income T...

Devaraj Ellammal2-200-A3 v. The Income Tax Officerward 1(6), Salem

High Court 05 Aug 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Devaraj Ellammal2-200-A3 v. The Income Tax Officerward 1(6), Salem
Date of order
05 Aug 2025
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Devaraj Ellammal2-200-A3 v. The Income Tax Officerward 1(6), Salem, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Appeal is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

T.C.A.No.136 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.136 of 2025 Devaraj Ellammal2-200-A3, Prop. DR. Trading Company, Sithar Kovil Main Road, Sivathapuram, Salem-636 307 Appellant Vs The Income Tax OfficerWard 1(6), Salem. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 26.7.2024 in ITA No.696/Chny/2024 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench. ____________Page 1 of 4 For Appellant For Respondent T.C.A.No.136 of 2025 :Mr.A.S.Sriraman :Mr.V.MahalingamSt. Standing Counsel JUDGMENT (Delivered by the Hon'ble Chief Justice) Learned counsel for the appellant seeks to withdraw the appeal. 2. Appeal is dismissed as withdrawn. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 05.08.2025 Index: Yes/NoNeutral Citation:Yes/Nobbr ____________ Page 2 of 4 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Deputy Commissioner of Income Tax Central Circle, Salem. Central Circle, Salem. 3. The Income Tax Officer, Ward 1(6), Salem. Salem. ____________ Page 3 of 4 ____________ Page 4 of 4 T.C.A.No.136 of 2025 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. bbr T.C.A.No.136 of 2025 05.08.2025
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan