M/S.gem Enterprises,Cissons Complex v. The Income Tax Officer,Business Ward - Vi(2),Chennai – 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 10.01.2022 CORAM: THE HON'BLE MR.JUSTICE R.MAHADEVANANDTHE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ T.C.A.NO.1314 OF 2009 M/s.Gem Enterprises,Cissons Complex,No.150, Montieth RoadEgmore, Chennai – 600 008.... Appellant Versus The Income Tax Officer,Business Ward - VI(2),Chennai – 600 034.... Respondent PRAYER:- Tax Case Appeal filed under Section 260-A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai dated 12.12.2008 passed inI.T.A.No.456/Mds/2008 for the Assessment Year 2004-2005.Against the Order of the Commissioner of Income Tax(Appeals)-IX,Chennai,dated31/12/2007madeinI.T.A.No.462/2006-2007 Against the Order of the Income Tax Officer, BusinessWard-VI(2), Chennai, dated 29/12/2006 made in G.I.No./P.A.No.AAAFG0520B For Respondent : Mr.T.Ravikumar Senior Standing Counsel JUDGMENT (Judgment of the Court was delivered by R. MAHADEVAN, J.) Heard both sides and perused the materials placed onrecord. 2. This tax case appeal is filed by the appellant/assessee,assailing the order dated 12.12.2008 passed in ITANo.456/Mds/2008 by the Income Tax Appellate Tribunal, 'D' Bench,Chennai relating to the Assessment Year 2004-05. 3. On 30.11.2009, the aforesaid appeal was admitted on thefollowing substantial question of law:- “Whether, on the facts and in thecircumstances of the case, the Income Tax AppellateTribunal was right in law in holding that theentire expenditure incurred in cash must bedisallowed as per Section 40A(3) of the Income TaxAct, 1961, unless it falls under the proviso to theSection ?” 4. When this appeal is taken up for consideration, thelearned counsel for the appellant/assessee fairly submitted thatthe relief sought in this appeal has become infructuous, sincethe order-in-original dated 12.12.2008 which is impugned herein,was recalled for fresh adjudication by order dated 19.03.2010. 5. Recording the same, this tax case appeal is dismissedas having become infructuous. No costs. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar Maya To 1. The Income Tax Appellate Tribunal, Chennai 'D' Bench. 2. The Income Tax Officer, Business Ward-VI(2), Chennai – 600 034. 3.The Commissioner of Income Tax (Appeals)-IX,Chennai. +1cc to Mr.M.P.Senthil Kumar, Advocate, S.R.No.2080+1cc to Mr.T.Ravikumar, Advocate, S.R.No.1871 T.C.A.NO.1314 OF 2009 SSV(CO)PBS/28/01/2022