Principal Commissioner Of Income Tax 2No v. M/S.s.p. Mani And Mohan Dairy

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.07.2020 CORAM THE HONOURABLE DR.JUSTICE VINEET KOTHARI &THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY T.C.A.No.90 of 2017 Principal Commissioner of Income Tax 2No.63, Race Course Road,Coimbatore 641 018. ... Appellant/Respondant -Vs- M/s.S.P. Mani and Mohan Dairy,84, Jeevaantham Street, Kollampalayam, Erode 638 002. ... Respondent/Appellant Prayer: Tax Case Appeal filed under Section 260-A of the IncomeTax Act, 1961 against the order of the Income TaxAppellate Tribunal Madras 'C' Bench, dated 29.06.2016 inITA.No.1810/Mds/2016, against the order of the Commissioner ofIncome Tax (Appeals)-3, Coimbatore dated 28.03.2016 and made inIT Appeal No.99/15-16 and against the order of the AssistantCommissioner of Income Tax (Circle-1), Erode-6380001 dated30.03.2015 made in PAN for the assessment year 2012-13 For Appellant : Mr.T.R. Senthilkumar Sr. Standing Counsel M/s.K.G. Usharani, Jr. Standing Counsel For Respondent : Mr.R.C. Ramani Sr. Counsel for Mr. B. Raveendran JUDGMENT(Delivered by Dr.Vineet Kothari, J.) The Court was held by Video Conference, as per theResolution of the Full Court dated 3 July 2020, by Judges attheir respective residences and the counsel, staff of theCourt appearing from their respective residences. https://hcservices.ecourts.gov.in/hcservices/ 2. Mr.T.R.Senthil Kumar, learned counsel appearing forthe Revenue submits that a fresh assessment order, in pursuanceof the impugned remand order of the learned Tribunal, has beenpassed by the Assessing Authority on 26.10.2016 for theAssessment Year 2012-13. Therefore, the present appeal filed bythe Revenue has become infructuous. 3. Mr. R.L.Ramani, learned Senior counsel appearing for therespondent/assessee has no objection for the same. 4. Accordingly, the present Tax Case Appeal is dismissedas infructuous. There shall be no order as to costs. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To 1. The Income Tax Appellate Tribunal Madras “C” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals)-3, Coimbatore.3. The Assistant Commissioner of Income Tax Circle-1), Erode-6380001. +1cc to Mr.T.R.Senthil Kumar, Advocate, Sr.NO.25671 T.C.A.No.90 of 2017 vg ii (co)rr ii (18/09/2020) https://hcservices.ecourts.gov.in/hcservices/