Floor, Income Tax Investigation Wing Building v. M/S. Avanish Plantations Pvt Ltdr/O
High Court
20 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Floor, Income Tax Investigation Wing Building v. M/S. Avanish Plantations Pvt Ltdr/O
Date of order
20 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Floor, Income Tax Investigation Wing Building v. M/S. Avanish Plantations Pvt Ltdr/O, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, in the interests of consistency and on the basis of the fair representation by Mrs.Sheela, learned Special Public Prosecutor, the Miscellaneous Petition seeking condonation of delay is dismissed, as also the Civil Miscellaneous Appeal even in the SR stage. sl (ANITA SUMANTH J.) (G.ARUL MURUGA...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
CMP NO. 24563 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20-01-2025CORAM
THE HONOURABLE DR JUSTICE ANITA SUMANTHAND
THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN
CMP NO. 24563 of 2024
AND CMA SR NO. 141903 OF 2024
Deputy Commissioner Of Income Tax
(Initiating Officer), (Benami Prohibition) Room No.2, Ground
Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai 34.
Vs
M/s. Avanish Plantations Pvt LtdR/o. No.75/1, First Floor, Railway Parallel Road, Kumara Park West, Bengalurur, Karnataka 560 020.
Appellant(s)
CMA SR NO. 141903 of 2024
Deputy Commissioner Of Income TaxNo.108 NH road, Nungambakkam Chennai
Vs
M/s Avanish Plantations Pvt Ltd
No.108 NH road, Nungambakkam Chennai
Respondent(s)
Appellant(s)
Respondent(s)
CMP NO. 24563 of 2024 & CMA SR NO. 141903 of 2024
For Appellant(s):
M/s.M. Sheela, Special Public Prosecutor For The Appellant.
For Respondent(s):
CHENNAI
ORDER(Order of the Court was made by the Hon'ble Anita Sumanth J.)
The revenue has filed the Miscellaneous Petition seeking condonation of delay of 2
https://www.mhc.tn.gov.in/judisdays in filing the Civil Miscellaneous Appeal.
2. Upon hearing the submissions of Mrs.Sheela, learned Special Public Prosecutor for
the appellant, we see no reason to condone the delay, seeing as ultimately the revenue
would seek withdrawal of the Civil Miscellaneous Appeal once admitted.
3. We have had occasion to consider other Civil Miscellaneous Appeals involving
identical issues, where, relying on the judgment of the Supreme Court in Union of India & Another V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil Appeal No.5783 of 2022 dated 18.10.2024), the Income Tax Department has not been pursuing such appeals.
4. Hence, in the interests of consistency and on the basis of the fair representation by
Mrs.Sheela, learned Special Public Prosecutor, the Miscellaneous Petition seeking condonation of delay is dismissed, as also the Civil Miscellaneous Appeal even in the SR stage.
sl
(ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 20-01-2025
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