Principal Commissioner Of Income Tax Central 2 v. Shri.a.rameshkumar, Bhuvana Palace

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 10.12.2019CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARANandTHE HONOURABLE MR.JUSTICE P.VELMURUGANT.C.A.No.980 of 2019andC.M.P.No.25401 of 2019 Principal Commissioner of Income TaxCentral 2,No.108, Mahatma Gandhi Road,Chennai. ... AppellantVs Shri.A.Rameshkumar,Bhuvana Palace,No.108, Siva Subramanian Road,Near D.B.Road, R.S.Puram,Coimbatore,PAN: ... Respondent PRAYER : Appeal under Section 260A of the Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal, Madras“B” Bench, dated 13.03.2019 passed in ITA.No.166/Chny/2018, andagainst the order of the Commissioner of Income Tax(Appeals)-19,Chennai, dated 16.10.2017 and made in ITA 240/16-17 and againstthe Assessment order of the Assistant Commissioner of Income TaxCentral Circle-2, Trichy dated 20/12/2016 and made in PANICNRNo.ACFPR5984D for the Assessment Year 2014 -15. For Appellant :Mr.T.R.Senthil KumarSenior standing counsel For Respondent:Mr.S.SridharJ U D G M E N T(Judgment of the Court was delivered by N.KIRUBAKARAN, J) This Tax Case Appeal has been preferred by the Revenueagainsttheorderdated13.03.2019passedinITA.No.166/Chny/2018 on the file of the Income Tax AppellateTribunal, Madras 'B' Bench for the assessment year 2014-15. https://hcservices.ecourts.gov.in/hcservices/ 2.The issue raised in this Appeal is already covered by thejudgment passed by this Court in TCA.Nos.216 & 217 of 2019 dated04.03.2019, upholding the order of the income tax AppellateTribunal. Since the issue has already been decided against therevenue, following the same, this Appeal is also dismissed. Nocosts. Consequently, connected Miscellaneous Petition is alsoclosed. Sd/- Assistant Registrar(JJ Act) // True Copy// Sub Assistant Registrar sai To 1.The Principal Commissioner of Income Tax Central 2,No.108, Mahatma Gandhi Road,Chennai.2.Income Tax Appellate Tribunal 'B' Bench,Chennai.3.The Commissioner of Income Tax (Appeals)-19,Chennai-34. 4.The Assistant Commissioner of Income Tax,Central Circle-2, Trichy. +1cc to Mr.T.R.SEnthil Kuamr, Advocate, SR.No.163548. SSL(CO)CSR: 10.01.2020 T.C.A.No.980 of 2019 https://hcservices.ecourts.gov.in/hcservices/