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M/S Madras Gymkhana Clubthe Islandanna Salaichennai-600 002 v. The Assistant Commissioner Of Income Tax,Non Corporate Circle -9(1)Chennai

High Court 22 Apr 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S Madras Gymkhana Clubthe Islandanna Salaichennai-600 002 v. The Assistant Commissioner Of Income Tax,Non Corporate Circle -9(1)Chennai
Date of order
22 Apr 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In M/S Madras Gymkhana Clubthe Islandanna Salaichennai-600 002 v. The Assistant Commissioner Of Income Tax,Non Corporate Circle -9(1)Chennai, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Recording the aforesaid submission, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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

The order — as passed by the High Court

TC(A) Nos.568 & 570 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.04.2025 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTHandTHE HONOURABLE MR.JUSTICE C. KUMARAPPAN TC(A) Nos.568 & 570 of 2021 M/s Madras Gymkhana ClubThe IslandAnna SalaiChennai-600 002.PAN: .. Appellant in both TC(A)s vs The Assistant Commissioner of Income Tax,Non Corporate Circle -9(1)Chennai... Respondent in both TC(A)s Common Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Chennai 'B' Bench, Chennai in ITA Nos.228 & 229/Mds/2016 for the Assessment Years 2010-2011 & 2011-2012, dated 26.05.2016. (In both TC(A)s)For Appellant :Mr.S.SridharFor Respondent:Mr.Karthik RanganathanSenior Standing Counsel TC(A) Nos.568 & 570 of 2021 Dr.ANITA SUMANTH,J.AND C.KUMARAPPAN,J. COMMON JUDGMENT(Delivered by Dr. ANITA SUMANTH.,J) Learned counsel for the appellant submits that the appellant is availing the on-going Vivad Se Vishwas Scheme and hence does not pursue these appeals. 2. Recording the aforesaid submission, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. Index:NoSpeaking OrderNeutral Citation:Yessl [A.S.M., J] [C.K., J] 22.04.2025 To The Assistant Commissioner of Income Tax,Non Corporate Circle -9(1)Chennai. TC(A) Nos.568 & 570 of 2021 2/2
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