M/S.a.m.m.arunachalam & Sons (P) Ltd v. The Assistant Commissionerof Income Tax
High Court
22 Dec 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S.a.m.m.arunachalam & Sons (P) Ltd v. The Assistant Commissionerof Income Tax
Date of order
22 Dec 2020
Assessment year(s)
2006-07
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In M/S.a.m.m.arunachalam & Sons (P) Ltd v. The Assistant Commissionerof Income Tax, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the Tax Case Appeal is dismissed as withdrawn.No costs. //True copy// -sd- Assistant Registrar Sub Assistant Registrar To 1.
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: 22.12.2020
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI
AND
THE HON'BLE MR.JUSTICE M.S.RAMESH
Tax Case (Appeal) No.320 of 2011
M/s.A.M.M.Arunachalam & Sons (P) Ltd. No.43, Moore Street, Chennai 600 001.
Appellant
Vs.
The Assistant Commissionerof Income Tax,
Circle IX, Chennai.
Respondent
Tax Case (Appeal) filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax Appellate Tribunal,'C' Bench, Chennai, dated 22.9.2010 made in ITA No.772/Mds/2009.Appeal agianst the order passed by the Commisioner of Income Tax(Appeals)-IX, Chennai 34, dated 18.2.2009 made in ITA.NO.76/08-09for the Assessment year 2006-07 against the order passed by theAssistant Commissiner of Income Tax, business circle IX, Chennai,dated 10.12.2008 made in PAN/GIRNo. for the Assessmentyear 2006-07
For Appellant : Mr.M.P.Senthilkumar
For Respondent : Mr.M.Swaminathan Senior Standing Counsel assisted byMs.V.Pushpa, Jr. Standing CounselJUDGMENT(Delivered by DR.VINEET KOTHARI,J)
The learned counsel Mr.M.P.Senthilkumar appearing for theAppellant/Assessee submitted that the Assessee has availed thebenefit under the Vivad Se Vishwas Scheme 2020 and therefore, hemay be permitted to withdraw the present Tax Case Appeal.
https://hcservices.ecourts.gov.in/hcservices/
2. Mr.M.Swaminathan, learned Senior Standing Counsel appearingfor the Respondent/Revenue has no objection for the same.
3. Accordingly, the Tax Case Appeal is dismissed as withdrawn.No costs.
//True copy//
-sd-
Assistant Registrar
Sub Assistant Registrar
To
1. Income Tax Appellate Tribunal, 'C' Bench, Chennai.
2. The Assistant Commissionerof Income Tax, Circle IX, Chennai.
3. The Commissioner of income tax (Appeals)-IXChennai 34.
C.C. To MR.PHILIP GEROGE, Advocate SR.NO.42791C.C. To MR.M.SWAMINATHAN, Advocate SR.NO.42833
T.C.(A) No.320 of 2011KV(CO)RRI 21/01/2021
https://hcservices.ecourts.gov.in/hcservices/
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