Muthusamy Gounder Palaniappan v. Deputy Commissioner Of Income Taxcentral Circle 3 (3), Chennai, Tamil Nadu
High Court
06 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Muthusamy Gounder Palaniappan v. Deputy Commissioner Of Income Taxcentral Circle 3 (3), Chennai, Tamil Nadu
Date of order
06 Aug 2025
Assessment year(s)
—
Outcome
Allowed
Case summary
In Muthusamy Gounder Palaniappan v. Deputy Commissioner Of Income Taxcentral Circle 3 (3), Chennai, Tamil Nadu, the High Court (2025) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-08-2025
CORAM
THE HONOURABLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEANDTHE HONOURABLE MR.JUSTICE SUNDER MOHAN
CMP No. 18778 of 2025
inWA SR No.68487 of 2025
Muthusamy Gounder Palaniappan,No.266, Jawahar Bazaar, Karur, Tamil Nadu 639 001 Petitioner(s)
Vs
Deputy Commissioner Of Income TaxCentral Circle 3 (3), Chennai, Tamil Nadu.
Respondent(s)
For Petitioner(s):Mr.Saitanya Kesan
For Respondent(s): Mr.A.P.Srinivas
Senior Standing Counsel For Income Tax
ORDER
(Order of the Court was made by The Chief Justice)
Heard.
2. This is an application for condonation of delay in filing the appeal. The appeal is barred by 131 days delay.
3. Though the prayer for condonation of delay is opposed by the learned counsel for the Revenue, taking into consideration of the cause shown, we are inclined to condone the delay. The delay is, accordingly, condoned. The application is allowed.
4. List the appeal for admission.
(MANINDRA MOHAN SHRIVASTAVA, C.J.) (SUNDER MOHAN J.)06-08-2025
ss
To
1. The Deputy Commissioner Of Income Tax Central Circle 3 (3), Income Tax Central Circle 3 (3),
Chennai, Tamil Nadu.
CMP No.18778 of 2025 in
CMP No.18778 of 2025 in WA SR No.68487 of 2025
THE HON'BLE CHIEF JUSTICEANDSUNDER MOHAN J.
ss
CMP No. 18778 of 2025 in WA SR.No.68487 of 2025
06-08-2025
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