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Mrs.chinnammal v. The Assistant Commissioner Of Income Tax (Exemptions) Iv, Chennai

High Court 18 Dec 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Mrs.chinnammal v. The Assistant Commissioner Of Income Tax (Exemptions) Iv, Chennai
Date of order
18 Dec 2020
Assessment year(s)
1998-1999
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Mrs.chinnammal v. The Assistant Commissioner Of Income Tax (Exemptions) Iv, Chennai, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.

Decision: The Tax Case Appeals are dismissed as withdrawn with theaforesaid liberty.

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

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.12.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE M.S.RAMESH Tax Case (Appeal) Nos.105 to 108 of 2012 Mrs.Chinnammal AppellantVs. The Assistant Commissioner ofIncome Tax (Exemptions) IV,Chennai 60034. Respondent Tax Case (Appeals) filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal, 'C' Bench, Chennai, dated 8.7.2011 made in ITA Nos.820to 823/Mds/2010. Appeal against the order passed by theCommissioner of Income Tax, (Appeals)-XII, Chennai-600034 dated30.03.2010 made in ITA No.30/2008-2009 for the Assessment year1998-1999. For Appellant : Mr.Mudit Bothra for Mr.R.SivaramanFor Respondent : Mr.J.Narayanasamy, Senior Standing Counsel COMMON JUDGMENT (Delivered by DR.VINEET KOTHARI,J) Heard Mr.Mudit Bothra, learned counsel appearing forMr.R.Sivaraman for the Appellant/Assessee. Mr.J.Narayanasamy,learned Senior Standing Counsel appears for theRespondent/Revenue. 2. The learned counsel for the Appellant/Assessee submittedthat since the Assessee has availed the benefit under the VivadSe Vishwas Scheme 2020 therefore, in terms of the Scheme, he maybe permitted to withdraw the Tax Case Appeals with liberty tofile Application for revival in case the Application seeking thebenefit of the Scheme is rejected by the Department. https://hcservices.ecourts.gov.in/hcservices/ 3. The Tax Case Appeals are dismissed as withdrawn with theaforesaid liberty. No costs. Sd/- Assistant Registrar(CS-III) //True Copy// Sub Assistant Registrar To 1. Income Tax Appellate Tribunal, 'C' Bench, Chennai.2. The Assistant Commissioner of Income Tax (Exemptions) IV, Chennai 60034. 3. The Commissioner of Income Tax, (Appeals)-XII, Chennai-600034. T.C.(A) Nos.105 to 108 of 2012LN(CO)rv(21/01/2021)
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