Principal Commissioner Of Income Tax v. M/S.prime Developers
High Court
12 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Principal Commissioner Of Income Tax v. M/S.prime Developers
Date of order
12 Apr 2016
Assessment year(s)
2008-09
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax v. M/S.prime Developers, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, following thesame, this appeal is also dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.4.2016
CORAM
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE M.V.MURALIDARANTax Case Appeal No.304 of 2016
Principal Commissioner of Income Tax-3, 63, Race Course Road,Coimbatore 641 018....AppellantVersus
M/s.Prime Developers110, Avinashi Road, Gandhi Nagar Post,Tirupur 641 603.PAN: AAI FP 0122 G
...Respondent
Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `A' Bench, dated21.5.2013 in I.T.A.No.473/Mds/2013 against the proceedings ofthe Commissioner of Income TaxIII, Coimbatore, dated 29.1.2013and made in C.No.320(6)/2011-12) (IT-III/CBE for the AssessmentYear 2008-09; and against the order of the Income Tax Officer,Ward I(4) Tirupur, dated 29.12.2010 and made in PAN/GIRNo.AAIFPO/22G for the Assessment Year 2008-09.
For Appellant : Mr.T.R.Senthilkumar
For Respondent : Dr.Anita Sumanth
https://hcservices.ecourts.gov.in/hcservices/
JUDGMENT
(Judgment of the court was delivered by V.RAMASUBRAMANIAN,J.)
The questions of law raised by the Department in this appealin relation to the assessment year 2008-09, are already coveredin favour of the assessee in respect of the assessment year2009-10 in T.C.A.No.1208 of 2015. Therefore, following thesame, this appeal is also dismissed.
Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant RegistrarTo:1.Income Tax Appellate Tribunal Madras `A' Bench, Chennai.2.The Principal Commissioner of Income Tax-3, 63, Race Course Road, Coimbatore-18.3.The Commissioner of Income Tax-III, Coimbatore.4.The Income Tax Officer, Ward 1 (4), Tirupur.
+1cc to Mr.T.R.Senthilkumar, Advocate Sr.23239
+1cc to M/S.Dr.Anita Sumanth, Advocate sr.23142 [31/05/2016]
Tax Case Appeal No.304 of 2016
pa(CO)srg(26/05/2016)
https://hcservices.ecourts.gov.in/hcservices/
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