Case LawHigh Court › Principal Commissioner Of Income Tax Cen...

Principal Commissioner Of Income Tax Central - 1No v. M/S.summit Online Tradesolutions Pvt. Ltd

High Court 21 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Principal Commissioner Of Income Tax Central - 1No v. M/S.summit Online Tradesolutions Pvt. Ltd
Date of order
21 Nov 2019
Assessment year(s)
2015-2016
Outcome
Dismissed

Case summary

In Principal Commissioner Of Income Tax Central - 1No v. M/S.summit Online Tradesolutions Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: 1/2 https://hcservices.ecourts.gov.in/hcservices/ 3.Hence, this appeal is dismissed as infructuous.

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

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARANandTHE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.930 of 2019 Principal Commissioner of Income Tax Central - 1No.108, Nungambakkam High Road,Chennai 600 034. ... Appellant/Respondent Vs M/s.Summit Online TradeSolutions Pvt. Ltd.,No.6, Ground Floor, Rayala Towers,781-785, Anna Salai, Mount Road,Chennai 600 002PAN: AALCS 8098J ...Respondent /Appellant PRAYER: Tax Case Appeal filed under Section 260A of Income TaxAct, 1961 against the order dated 26.04.2019 inS.P.No.139/Chny/2019 in I.T.A.No.1081/Chny/2019 on the file ofthe Income Tax Appellate Tribunal Chennai 'B' Bench for theassessment year 2015-16, against the order dated 20.02.2019 madein ITA.NO.290/17-18 and PAN.NO. on the file of theCommissioner of Income-Tax Appeals-18, Chennai-34 for theassessment year 2015-2016 and against the order dated 29.12.2017made in PAN.NO. on the file of the AssistantCommissioner of Income-tax, Central Circle-1(3) (I/C), Chennaifor the assessment year 2015-2016. For Appellant : Mrs.K.G.Usha Rani (Order of the Court was delivered by N.KIRUBAKARAN, J) This tax case appeal has been filed against the interimorder passed in S.P.No.139/Chny/2019 in I.T.A.No.1081/Chny/2019. 2.When the matter is called today, Mrs.K.G.Usharani, learnedCounsel for the appellant submitted that the appeal itself hasbeen disposed of and produced a copy of the order. 1/2 https://hcservices.ecourts.gov.in/hcservices/ 3.Hence, this appeal is dismissed as infructuous. No costs. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar ay To1.Principal Commissioner of Income Tax Central - 1No.108, Nungambakkam High Road,Chennai 600 034. 2.The Commissioner of Incoe-Tax,Appeals-18, Chennai-34.3.The Assistant Commissioner of Income-Tax,Central Circle-1(3)(I/C),Chennai.+1cc to Mr.T.R.Senthilkumar, Advocate sr.97438T.C.A.No.930 of 2019 gmr(co)nr 20/12/2019 2/2
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan