M/S.abi Showatech (India) Limited v. The Deputy/ Assistant Commissioner Of Income Tax,Company Circle-Ichennai – 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 14.03.2017 CORAM THE HONOURABLE MR.JUSTICE RAJIV SHAKDHERAndTHE HONOURABLE MR.JUSTICE R.SURESH KUMAR T.C.A.Nos.699 to 702 of 2013 M/s.ABI Showatech (India) Limited,67, Chamiers Road,Chennai – 600 028...Appellant in all the TCA's Vs. The Deputy/ Assistant Commissioner of Income Tax,Company Circle-IChennai – 600 034...Respondent in all the TCA's Common Prayer: Appeals filed under Section 260-A of the Income Tax Act,1961, against the order dated 02.01.2013 passed in I.T.A.Nos.39to 42/Mds/2011 by the Income Tax Appellate Tribunal, “D” Bench,Chennai. (i). against the order dated 12.11.2010 passed inITA.NO.622/06-07/A-III for the assessment year-2004-05 by theCommissioner of Income Tax (Appeals)-III Chennai-34, against theorder of Assistant - Commissioner of Income Tax Company Circle-Idated 7.2.2006 for the assessment year 2004-05 (TCA.699/13) (ii) against the order dated 12.11.2010 passed inI.T.A.No.217/07-08/A-III for the assessment year 2005-06 by theCommissioner of Income Tax (Appeals), Chennai-101 against theorder of Assistant Commissioner of Income Tax Company Circle-I,dated 28.9.2007 for the assessment year 2005-06 (TCA.700/13) (iii) against the order dated 12.11.2010 passed inI.T.A.No.496/08-09/A-III for the assessment year 200-07 by theCommissioner of Income Tax (Appeals) Chennai-101 against orderof Deputy Commissioner of Income Tax Company Circle(1), Chennai,dated 16.12.2007 for the assessment year 2006-07(TCA.701/13) https://hcservices.ecourts.gov.in/hcservices/ (iv)against the order dated 12.11.2010 passed inI.T.A.No.192/09-10/A-III for the Assessment year 2007-08 by theCommissioner of Income Tax Appeals)-III, Chennai-34 against theorder of the Deputy Commissioner of Income Tax Company Circle(1) Chennai dated 30.10.09 for the assessment year 2007-08respectively (TCA.702/13) For Appellant: Mr.Venkatnarayanan for M/s.Subbaraya Aiyar For Respondent : Mr.T.Ravi Kumar Standing Counsel C O M M O N J U D G M E N T(Judgment of the Court was delivered by RAJIV SHAKDHER,J.) 1.Learned counsels for the parties submit that the issueraised in the captioned appeals, is covered by the judgment ofthis Court rendered in T.C.A.No.157 of 2017 titled: Commissionerof Income Tax, Madurai Vs. M/s.Shri T.P.Textiles PrivateLimited, T.C.A.No.551 of 2013 titled: M/s.Brakes India LimitedVs. The Deputy Commissioner of Income Tax and T.C.A.No.402 of2013 titled: M/s.Multivista Global Limited Vs. The AssistantCommissioner of Income Tax. 2.Accordingly, the appeals are allowed and the impugnedjudgment of the Tribunal dated 02.01.2013 is set aside. 2.1.However, there shall be no order as to costs. Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar pri To 1.The Deputy/ Assistant Commissioner of Income Tax, Company Circle-I, Chennai – 600 034. Company Circle-I, Chennai – 600 034. 2.The Income Tax Appellate Tribunal, “D” Bench, Chennai. “D” Bench, Chennai. 3. The Commissioner of Income Tax (Appeals)-IV, Chennai. Copy to: The Assistant Registrar, Income Tax Appellate Tribunal III, Floor, Rajaji Bhavan, Besant Nagar, Vhennai-90. + 1 cc to Mr.Subbaraya Aiyar, Advocate Sr.16179 + 1 cc to Mr.T. Ravikumar, Advocate Sr.16410 T.C.A.Nos.699 to 702 of 2013 EJ(CO)EU 21.4.17