Case LawHigh Court › M/S. Avalon Technologies Limitedtpi Bloc...

M/S. Avalon Technologies Limitedtpi Block, B-7 And B v. Deputy Commissioner Of Income Taxcorporate Circle-1(1

High Court 05 Mar 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S. Avalon Technologies Limitedtpi Block, B-7 And B v. Deputy Commissioner Of Income Taxcorporate Circle-1(1
Date of order
05 Mar 2025
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In M/S. Avalon Technologies Limitedtpi Block, B-7 And B v. Deputy Commissioner Of Income Taxcorporate Circle-1(1, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In view of the submission made by the learned counsel for the appellant, this Tax Case Appeal is dismissed as withdrawn.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

TCA NO. 551 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-03-2025CORAMTHE HONOURABLE MR JUSTICE S. S. SUNDARAND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA NO. 551 of 2023 M/s. Avalon Technologies LimitedTPI Block, B-7 and B-8, 1st Main Road, MEPZ-SEZ, Tambaram, Chennai 45. Vs ...Appellant Deputy Commissioner Of Income TaxCorporate Circle-1(1), Chennai 34. ...Respondent Prayer : Tax Case Appeal is filed under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal 'B ' Bench, in ITA No. 4/CHNY/2021, dated 31.07.2023 For Appellant(s): Mr. Ashok Pathy For M/s.Pass Associates For Respondent(s): Mr.T.Ravikumar, Sr.Standing Counsel JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) Learned counsel appearing for the appellant submitted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and the appellant also received Form II from the department on 20.02.2025. Therefore, the learned counsel for the appellant seeks permission of this Court to withdraw the appeal. S. S. SUNDAR, J. and C. SARAVANAN, J. ak 2. In view of the submission made by the learned counsel for the appellant, this Tax Case Appeal is dismissed as withdrawn. However, the substantial questions of law are left open. No costs. (S.S.SUNDAR J.) (C.SARAVANAN J.) 05-03-2025 Index : Yes/NoInternet : Yes ak ToThe Deputy Commissioner Of Income TaxCorporate Circle-1(1), Chennai 34. TCA NO. 551 of 2023 (1/2) https://www.mhc.tn.gov.in/judis
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