Muthusamy Gounder Palaniappanno.266, Jawahar Bazaar, Karur,Tamil Nadu – 639 001 v. The Deputy Commissioner Of Income Tax,Central Circle 3(3),Chennai, Tamil Nadu
High Court
05 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Muthusamy Gounder Palaniappanno.266, Jawahar Bazaar, Karur,Tamil Nadu – 639 001 v. The Deputy Commissioner Of Income Tax,Central Circle 3(3),Chennai, Tamil Nadu
Date of order
05 Aug 2025
Assessment year(s)
—
Outcome
Allowed
Case summary
In Muthusamy Gounder Palaniappanno.266, Jawahar Bazaar, Karur,Tamil Nadu – 639 001 v. The Deputy Commissioner Of Income Tax,Central 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: 05.08.2025
CORAM
THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND
THE HONOURABLE MR.JUSTICE SUNDER MOHAN
CMP No.18533 of 2025 in WA SR No.68766 of 2025
Muthusamy Gounder PalaniappanNo.266, Jawahar Bazaar, Karur,Tamil Nadu – 639 001
Vs
Applicant
The Deputy Commissioner of Income Tax,Central Circle 3(3),Chennai, Tamil Nadu
Respondent
For Applicant:
Mr.R.Suryaa
For Respondent:
Mr.J.NarayanasamySr. Standing Counsel
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Page 1 of 2
ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
Heard learned counsel for the applicant as well as learned counsel for the respondent.
2. This is an application for condonation of delay of 238 days in filing the appeal.
3. Taking into consideration the period of delay and the cause shown, we are inclined to condone the delay.
4. Application for condonation of delay is allowed.
List the appeal for admission.
(MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J)
05.08.2025
bbr
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Page 2 of 2
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