M/S.s.m.k.nataraja Nadar & Sonsvirudhunagar v. The Income Tax Officer,Ward I (4), Virudhunagar
High Court
22 Nov 2024 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S.s.m.k.nataraja Nadar & Sonsvirudhunagar v. The Income Tax Officer,Ward I (4), Virudhunagar
Date of order
22 Nov 2024
Assessment year(s)
1989-90
Outcome
Dismissed
Case summary
In M/S.s.m.k.nataraja Nadar & Sonsvirudhunagar v. The Income Tax Officer,Ward I (4), Virudhunagar, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In light of the aforesaid, this Tax Case (Appeal) is dismissed for non-prosecution.
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
T.C.A.No.508 of 2011
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTHandTHE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.No.508 of 2011
M/s.S.M.K.Nataraja Nadar & SonsVirudhunagar
.... Appellant
vs
The Income Tax Officer,Ward I (4), Virudhunagar.
.... Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, B Bench, Chennai dated 14.07.2006 in ITA No.2001/MDS/2003 in respect of assessment year 1989-90.
For Appellant For Respondent
:No appearance: Mr.J.Narayanasamy
Senior Standing Counsel
JUDGMENT
(Delivered by Dr. ANITA SUMANTH.,J)
Read this order in continuation of and in conjunction with orders
dated 25.10.2024 and 21.11.2024 that are extracted in seriatim below:
Order dated 25.10.2024:
Print the name of Mr.J.Narayanasamy, learned Senior Standing Counsel in the place of M/s.M.Swaminathan.
DR. ANITA SUMANTH.,J.and
G. ARUL MURUGAN.,J.
2. There is no appearance for the appellant.
3. Fresh notice be taken by Mr.Narayanasamy, learned Senior
Standing Counsel on the appellant and file proof of service prior to the next date of hearing.
List on 21.11.2024.
Order dated 21.11.2024:
No appearance for the appellant even today.
2. A perusal of the cause-title reveals that the name of the assessee
has been set out as 'M/s SMK Nataraja Nadar & Sons, Virudhunagar'.
Hence service of notice on the appellant may not be possible for insufficiency of details in the address.
3. List under the caption 'for dismissal' on 22.11.2024.
2. In light of the aforesaid, this Tax Case (Appeal) is dismissed for
non-prosecution. No costs.
[A.S.M., J] [G.A.M., J]sl22.11.2024Index:Yes/NoNeutral Citation:YesSpeaking order
To
The Income Tax Officer, Ward I (4), Virudhunagar.
https://www.mhc.tn.gov.in/judis
T.C.A.No.508 of 2011
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